Arunachal, MP, Meghalaya, Sikkim and Puducherry to roll out e-Way Bills from Wednesday
24 Apr 2018
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The GST Council has decided to extend the e-Way Bill system for intra-state movement of goods to four more states and one union territory from 25 April 2018 ahead of its nation-wide implementation.
Accordingly, trade and industry and transporters located in Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim and Puducherry will obtain registration / enrollment on the e-Way Bill portal.
With the roll-out of e-Way Bill system in these states / union territory, it is expected that trade and industry will be further facilitated insofar as the transport of goods is concerned, thereby eventually paving the way for a nation-wide single e-Way Bill system.
As of 20 April 2018, the e-Way Bill system for intra-state movement of goods has been rolled out in the Andhra Pradesh, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Telangana, Tripura, Uttarakhand and Uttar Pradesh.
The Council said the generation of e-Way Bills is going on smoothly and till 22 April 2018 more than 1,84,00,000 e-Way Bills have been successfully generated, which includes more than 22,00,000 e-Way Bills for intra-state movement of goods.
The GST Council has asked trade and industry and transporters located in these states/union territory to obtain registration /enrollment on e-Way Bill portal (https://www.ewaybillgst.gov.in) at the earliest.
The Council has also clarified on number of queries related to the requirement of e-Way Bill for “Bill To Ship To” model of supplies. In a typical “Bill To Ship To” model of supply, there are three persons involved in a transaction, namely: ‘A’ - the person who has ordered ‘B’ to send goods directly to ‘C’; ‘B’ - the person who is sending goods directly to ‘C’ on behalf of ‘A’, and ‘C’ - the recipient of goods.
The Council has clarified that in this scenario two supplies are involved and accordingly two tax invoices are required to be issued:
Invoice -1, which would be issued by ‘B’ to ‘A’.
Invoice -2 which would be issued by ‘A’ to ‘C’.
It has further clarified that as per the CGST Rules, 2017, either ‘A’ or ‘B’ can generate the e-Way Bill but that only one e-Way Bill is required to be generated for the movement of goods which is taking place from ‘B’ to ‘C’ on behalf of ‘A’.
However, in a case where e-Way Bill is generated by ‘B’, the following fields shall be filled in Part A of GST FORM EWB-01:
Bill from: where details of ‘B’ are supposed to be filled;
Dispatch from: where details of the place from where goods are actually dispatched – either the principal or additional place of business of ‘B’, are detailed;
- Bill to: where details of ‘A’ are supposed to be filled;
- Ship to: where address of ‘C’ is supposed to be filled; and
- Invoice details: where details of invoice-1 are supposed to be filled;
In case where the e-Way Bill is generated by ‘A’, the following fields shall be filled in Part A of GST FORM EWB-01:
- Bill from: where details of ‘A’ are supposed to be filled;
- Dispatch from: where the place from where goods are actually dispatched – either the principal or additional places of business of ‘B’ are mentioned;
- Bill to: where details of ‘C’ are supposed to be filled;
- Ship to: where address of ‘C’ is supposed to be filled; and
- Invoice details: where details of Invoice-2 are supposed to be filled.
