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Eway Bill under GST in Jharkhand

Updated on:  

08 min read

In this article, we will discuss about E-way bill under GST in Jharkhand in detail.

Latest Updates

29th August 2021
From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.

4th August 2021
Blocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.

1st June 2021
1. The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill.
2. the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road.

18th May 2021
The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN.

17th March 2021
1. The e-way bills portal has released an update stating that e-way bills cannot be generated with only SAC codes (99) for services. There should be a minimum of one HSN code belonging to goods mentioned mandatorily.
2. Vehicle type ODC is provisioned for transport mode ‘Ship’.
3. Transporters are provided with a report of e-way bills based on the assigned date.

22nd December 2020
1. The CBIC increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:
(a) It is one day – For a distance of up to 200 km as against earlier 100 km
(b) An additional day is taken- For every additional 200 km or part thereof, as against previously notified additional 100 km or part thereof
2. Regarding blocking of the e-way bill where a taxpayer fails to file GSTR-3B, the provision has been amended to replace two or more months with two or more tax periods. The same has been changed to include the quarterly return filers.

16th November 2020
1. According to Rule 138E (a) and (b) of the CGST Rules, 2017, the e-way bill generation facility of a taxpayer will be restricted, if the taxpayer fails to file their Form GSTR-3B returns or statement in Form GST CMP-08, for tax periods of two or more.
2. On 1st December 2020, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of e-way bill in case of:
(a) Non-filing of two or more returns in Form GSTR-3B for the months up to October 2020; and
(b) Non-filing of two or more statements in Form GST CMP-08 for the quarters up to July to September 2020
3. From 1st December 2020 onwards, blocking of e-way bill generation facilities would be made applicable to all taxpayers, irrespective of their Aggregate Annual Turnover (AATO), according to the terms of Rule 138E (a) and (b) of the CGST Rules, 2017.
4. The blocking will take place periodically from 1st December 2020 onwards.
5. To continue generating e-way bill on the e-way bill portal, taxpayers are advised to file their pending GSTR-3B returns/GST CMP-08 statements immediately.

Pre E way Bill era

A large quantum of mining, manufacturing and trading activities take place in Jharkhand which has a huge contribution to the country’s economic growth. Before GST was rolled out and E way Bill was brought in, Jharkhand had a system of tracking movement of goods. For any movement of taxable goods interstate or intrastate or for returns, a permit in Form Sugam G / Sugam P / Sugam B was made applicable. This was generated from visiting the commercial tax department’s website of Jharkhand.  Now, Under GST, transporting goods worth more than INR 50,000 within or outside a State will require an electronic-way or e-way bill via prior online registration of the consignment. To generate an e-way bill, the supplier and transporter will have to upload details on the GST portal, post which a unique e-way bill number will be made available to the supplier, the recipient and the transporter on the common portal

E way Bill for sending goods outside the state

Through an order passed by the Central Government on 7th March 2018, the cross-border or say the inter-state movement of goods has been brought within the framework of National E way Bill system from 1st April 2018. Thus for any movement to outside the state from Jharkhand, the dealers are required to generate E way Bill on the portal E-waybill for Interstate movement of goods is operational from 01-Apr-2018 for Jharkhand (vide Notification dated 27th March 2018).

Stakeholders in generating Eway bill

The objective behind introducing e-Way Bill is to effectively address the expectations and concerns of the stakeholders. The following are four key stakeholders of the e-Way Bill:

  1. Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other parties against his/her name, if it does not belong to him/her.
  2. Recipients – Generate the e-Way Bills and reject the e-Way Bills generated by other parties against his/her name, if it does not belong to him/her.
  3. Transporters – Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers.
  4. Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.

Modes of e-way bill generation

The e-way bill can be generated by any of the following methods:  

  1. Using the online portal
  2. Using SMS based facility
  3. Using Android App

Online Portal mode of generating E way Bill

For a generation of E way Bills through the online portal, the dealers have to visit the NIC Portal. The dealers are required to register themselves on the portal using their GSTIN and then they can start generating E way Bills for movement of goods.

SMS Mode of generating E way Bill

The user needs to have the registered mobile number for registration on the e- Way Bill portal. For activating, please follow the steps as shown here. App-based Mode of generating Eway bill The e-Way Bill system enables the user to generate an eWay bill through the android application as well. Once a user selects ‘For Android’ under the option ‘Registration’, the user needs to select the concerned user from the drop-down menu, name, and place will be auto-populated by the system. The user shall enable the concerned user with the android app, needs to enter the IMEI Number of the concerned user and save the details in the e-Way Bill system. Once saved, the concerned user will be able to generate e-Way Bill through the android application.

Validity of E Way Bill

The validity of the e-way bill depends upon the distance the goods have to be transported. In case of regular vehicle or transportation modes, for every 100 KMs or part of its movement, one-day validity has been provided. And in case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one-day validity is provided. And this validity expires on the midnight of last day.

Edit
Type of conveyanceDistanceValidity of EWB
Other than Over dimensional cargoLess Than 100 Kms1 Day
For every additional 100 Kms or part thereofadditional 1 Day
For Over dimensional cargoLess Than 20 Kms1 Day
For every additional 20 Kms or part thereofadditional 1 Day

Rejecting E-Way Bill

The details of e-Way Bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-Way Bill. The system facilitates the registered person to know the number of e-Way Bills, generated by other registered persons, against him. There is an option to the user to reject these e-Way Bills if they do not belong to him. Say the recipient is not getting the consignment mentioned in the e-Way Bill – he can reject them using this option. The user needs to have the e-Way Bill number which he wants to reject. If the acceptance or rejection is not communicated within 72 hours from the time of generation of E-way Bill or the time of delivery of goods whichever is earlier, it will be deemed that he has accepted the details.

Cancelling E way Bill

Once E-way bill is generated, it cannot be edited for any mistake. However, it can be canceled within 24 hours of generation. For example – If the goods are not being moved or wrong entry made in E way Bill then the user can cancel the E way Bill. Before going for EWB Cancellation, the user should have the e-Way Bill number in hand which he intends to cancel.

  • When the user selects the ‘Cancel’ sub-option under ‘E-way bill’ option, he needs to enter the 12 digits e-Way Bill number and select go.
  • That particular e-way bill will be displayed, and after giving a suitable reason for the cancellation of e-Way Bill, the user can cancel the e-way bill.
  • Once the e-Way Bill is canceled it’s illegal to use the same.

Note: The EWB once generated cannot be deleted. However, it can be canceled by the generator within 24 hours of generation. If it has been verified by any empowered officer, then it cannot be canceled. E-Way Bill can be canceled if either good is not transported or are not transported as per the details furnished in the e-Way Bill.

While the e-way bill has been conceptualized looking at the larger picture of reduction in tax evasion, seamless inter-State transportation of goods and minimal loss of time at check-points, it has to be supported by a robust implementation.  Given that the implementation is taken care of, the e-way bill could prove to be a strong mechanism to make the taxpayer accountable. The faster all the States accept and implement the e-way bill system, the faster will the entire country is able to walk towards a national uniform e-way bill process, which will be extremely beneficial for all inter-State suppliers.

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