It is also suggested that user may generate EWB, only after all the details of transporter etc. In case where the transporter has not been assigned in the e-way bill, the generator of the EWB can update the Part-B of EWB, with the number of another vehicle to be used for transportation. Update the Vehicle number on EWB: Transporter can use this option to update the vehicle number in Part B of the e-Way Bill, if it has not been entered, while generating e-Way Bill or vehicle is changed for moved goods because of various reasons like transit movement, vehicle breakdown etc. The generator of the e-way bill can also update the details of new transporter. When the transporter details is updated, the next transporter can update the Part-B of EWB. Ĭhange the transporter and Update it on EWB: The system enables present transporter to update the transporter details, against a particular EWB, if the transporter is getting changed for further movement of the goods. Thus if validity of EWB is expiring on, then current transporter can extend the validity from 4.00 pm of to 8.00 am of. This validity can be extended more than once by the transporter by giving reasons. Later on, same invoice number can be used for generation of another EWB.Įxtension of validity of EWB: Any person who enters details in Part B of EWB, including transporter assigned to EWB, a consignor or consignee can extend the validity of that EWB, within 08 hours before/after its validity expires. In such cases, e-way bill may be generated by entering the details of HSN code of the goods, along with SAC (Service Accounting Code) of services involved.Ĭancel the EWB: Supplier of goods can cancel the EWB, within 24 hours of its generation, subject to the condition that the EWB has not already been verified by the Proper Officer. Such situations may arise in cases of supply of services like printing services, works contract services, catering services, pandal or shamiana services, etc. To overcome this issue, the taxpayers are advised as below:Ī) Rule 138 of CGST Rules, 2017, inter alia, states “Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees….” Thus, E way bill is required to be generated for the movement of Goods.ī) Therefore, in cases where the principal supply is purely a supply of service and involving no movement of goods, the e-way bill is not required to be generated.Ĭ) However, in cases where along with the principal supply of service, movement of some goods is also involved, e-way bill may be generated. Their principle supply is classifiable as a service, since there is no provision for generating E-way Bill by entering SAC (Service Accounting Code-Chapter 99) alone on the E- way bill portal.Ģ. Representations have been received from various trade bodies stating that they are not able to generate EWB bill for movement of those goods where Now, E-way bill operations are compulsory for intra-state movement of goods for all statesĮ-way bill operations are compulsory for inter-state movement of goods for all statesġ.
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