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The E-way bill defines rules not only for traders but also for transporters regarding the transportation of goods. Rule 138A and 138B specifies rules for a person-in-charge of a conveyance and the compliance that is required from his end In this article we cover the following:
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.
9th June 2020
Any e-way bills generated on or before 24th March 2020 (whose validity has expired on or after 20th March 2020) is extended till 30th June 2020.
5th May 2020
Any e-way bill generated on or before 24th March 2020 remains valid until 31st May 2020, if its validity period expires anytime between 20th March 2020 and 15th April 2020.
3rd April 2020
The validity of the e-way bill extended till 30th April 2020, if the e-way bill expires between 20th March 2020 to 15th April 2020. Further, the CBIC’s notification of an extended time limit up to 30th June 2020 for any compliance falling due between 20th March 2020 and 29th June 2020 does not apply to the generation of e-way bills after 15th April 2020.
The person in charge of the vehicle should carry the following documents:
Note- An Eway bill mapped to RFID will not be applicable in case the goods are transported by means of rail, airway or a vessel. Further, it is also important to note that if goods are transported by rail, the goods shall be delivered to the consignee only on producing a valid Eway bill.
In case a dealer generates an Invoice Reference Number (IRN) by uploading Form GST INV-01, then the transporter need not carry a physical invoice. Quoting the IRN to the verifying officer would suffice. A certain class of transporters is required to get an RFID embedded in their vehicle. Such class of transporters is to be notified by the Commissioner. When the RFID is embedded, an Eway bill has to be mapped to the RFID before the commencement of movement of goods. As of today, this notification has not yet been issued.
In certain circumstances, which are yet to be notified, the Commissioner may require the transporters to carry the following documents instead of an Eway bill:
An authorized officer may intercept any vehicle carrying goods during their movement. On the interception, the transporter has to furnish the documents he is carrying for verification. This includes a verification of all the above-mentioned documents For vehicles with embedded RFID, the RFID will be read by a reader and details of Eway bill mapped will be matched with the goods that the transporter is carrying.
An authorized officer may also carry out a physical verification of the conveyance and the goods. In case an officer received any information of tax evasion, he may carry out a physical verification without being authorized by his higher authorities.
On reading the above rules, we can take a stand that there is something for everyone:
This ensures that when there is a technical break- down there is an alternate route that the dealers could opt for.
In few earlier schemes pertaining to Micro and Small Enterprises, the Government had proposed to give subsidy/ financial assistance for installing RFID. Whether these schemes will be carried forward and benefit the dealers is something we have to wait and watch.
Hence the ultimate goal of reducing the waiting time might be achieved in case everyone goes digital, they are in compliance with the rules and most importantly there are no technical glitches.