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:
- 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.
- 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.
- 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.
- 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:
- Using the online portal
- Using SMS based facility
- 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 IMIE 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.
|Type of conveyance||Distance||Validity of EWB|
|Other than Over dimensional cargo||Less Than 100 Kms||1 Day|
|For every additional 100 Kms or part thereof||additional 1 Day|
|For Over dimensional cargo||Less Than 20 Kms||1 Day|
|For every additional 20 Kms or part thereof||additional 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.