79. Company X is in Manesar and the job worker is also in Manesar (distance about 4-5kms) but the value of material is >50000. Whether E way bill has to be generated forrepairing the material? Who will generate E way bill as job worker is unregistered?Ans. Haryana is implementing e-way bill for both Inter and Intra-State movement of goods w.e.f1.2.2018.

Therefore, in case the value of goods to be transported within the state exceedsRs.50,000 the consignor or the consignee of such goods would be required to generate e-WayBill, irrespective of distance for the purpose of such transportation. In case the job worker isunregistered, the recipient of such goods shall be assumed to be causing the movement of suchgoods and shall be liable to generate e-way Bill in this regard.80. Whether E-way bill is required to be generated for intra state movement also?Ans: It has been provided that all the States have to implement E-way bill provisions for intramovement of goods also latest by 1.6.2018.

Some of the States have notified that E-way shallrequire to be generated for intra statement of goods w.e.f.

1.2.2018. One has to refer theNotification under SGST Law of the respective States to determine the requirement ofgeneration of E-way Bill.

81. A person has been shifting his households from one state to another on account of jobchange. Whether E-way bill is required to be generated?© The Institute of Chartered Accountants of IndiaAns: Used personal and household effects have been covered in the Annexure to the Rule 138 inrespect of which E-way bill is not required to be generated. Hence, such person is not requiredto generate E-way bill in such cases.82.

The goods have been consigned to a city where trucks are not allowed to enter withincity due to “no entry” barrier. The goods are then transported in small tempos fromsuch restricted point to the point of destination. How should e-way bill be generatedin such case?Ans: The E-way bill rules have not addressed such situation. However, in such cases, thetransporter may have to generate separate E-way bill for movement of goods within each ofthe tempos based on the separate delivery challan to be created.

Government is expected tocome out with suitable clarifications/relaxation in such genuine cases.83. A manufacturer has multiple place of business within a State. How to generate E-waybill from each of such locations separately?Ans: A person may create his user id and password on e-way bill portal by registeringthrough his GSTIN. This will allow him to generate e-way bill. Wherever multiple place ofbusiness within same State covered by single GST Registration, for every principal/additional place of business, user can create maximum of 3 sub-users. This feature allowsdistribution of responsibility to multiple users within same organization at multiplelocations and multiple generation of e-way bills. But for separate GSTIN, separate user idand password has to be created on e-way bill portal.

84. How to consider consignment value in case goods is being moved for renting purpose.Do we need to take the value of goods or value of the rent charged on goods?Ans: The consignment value is the value of goods to be determined under section 15 of theCGST Act including applicable tax thereon.

The rent charged represents the value of serviceportion whereas E-way bill is to be generated for the value of goods for which movement isto be undertaken. Hence, in such cases, the value to be considered should be of the goodsnot the rental charges charged by the supplier of services. The movement could be based ondelivery challan based on which e-way bill may be generated.85.

Supply of goods through pipeline, whether oil, petroleum, gases, water, electricity etc.whether e-way bill is required to be generated?Ans. E-way bill is required to be generated when movement of goods is through motorizedconveyance. Further, the e-way bill portal has 4 mode of transportation i.e.

road, air, rail andship. As the transportation of goods through pipeline may not involve movement of goodsthrough motorized vehicle, there may not be need to generate e-way bill for such movementof goods.86. An outdoor catering company is transporting utensils and other accessories forcatering outside the kitchen, interstate or intra state. Whether E way is bill © The Institute of Chartered Accountants of Indianecessary? If yes what are the documents to be attached with the E-way bill? If notunder which document it has to be dispatched?Ans.

The e-way bill is required for every movement of goods, even if it is for the purposeother than supply. When the goods are transported by caterer for use by him in the courseof making supply of catering services, it could be said to be movement of goods by him forhimself/self use. Though there is no supply of utensils and other materials to the customer,yet there is movement of goods and hence e-way bill is required to be generated. Such ewaybill may be generated against delivery challan, by providing “Outward” movement and”For own use” under the reason for transportation.87. Pre GST regime – Courier agencies were transporting goods and providing theirinvoices with service tax. No reverse charge was applicable since consignment notewas not issued so were not falling under GTA. Post GST regime after E way billapplicability, will courier fall under GTA services and reverse charge is applicable onit?Ans.

E-way bill provisions are introduced merely for the purpose of movement of goods. Itdoes not change the legal position under GST Law as to the nature of services or itstaxability. The word “transporter” used in the E-way bill provisions have to be taken as pernormal meaning of “transporter”, not as per GTA defined under GST Act.

Hence, a courieragency is considered transporter for E-way bill purpose but cannot be said to be GTA for thepurpose of taxability. Such agencies are liable to charge GST as applicable to courierservices and make compliance of E-way bill provisions as applicable to the transporter.88. The validity of E way bill is based on the distance the goods are being transported.

How will the portal validate the distance between the source and destination of thegoods?Ans: The person generating the e way bill has to key in the Name and Addressof the Recipient of the goods along with the PIN CODE of the recipient. Howeverthere is no mechanism whereby the portal automatically calculates the distancebetween the source and the destination of the goods. Hence there is anothermandatory field of APPROXIMATE DISTANCE (KM) in which the approximatedistance has to be punched in manually by the generator and validity of the eway bill shall be determined accordingly.

89. Whether E-way bill is required to be generated in case of movement of jewellery?Ans: Jewellery is covered in the list of exempted categories of goods as given inAnnexure to the Rule 138. Hence, there is no need to generate E-way bill whenit entails movement of jewellery notwithstanding that such jewellery isotherwise taxable under GST.90. How to compute the validity of e-way bill in case the distance exceeds 3,000/- kms.For instance, the distance between to Goa to Shillong is 3,400 km approx?© The Institute of Chartered Accountants of IndiaAns: E-way bill may be generated for the maximum distance of 3000 KM. Hence, in suchcases, E way bill has to be generated on the basis of approximate distance of 3000 KM. It isexpected that capping on distance to be mentioned in the E-way bill would suitably beincreased.

91. Whether deemed acceptance of goods within 72 hours by consignee mean acceptanceof supply of goods or merely acceptance of movement of the goods?Ans: The time limit of 72 hours given for acceptance or rejection of goods by consignee ismerely for the purpose of acceptance of e-way bill. It does not mean that acceptance of ewaybill means the buyer has accepted the goods. The buyer may reject the goods on itsreceipt if it finds that it is not in accordance with the contracted quality parameters or otherreasons even if it had accepted the movement of goods through e-way bill.

92. A farmer carries the goods from his farm to Mandi for the purpose of sale therein.Whether there is requirement to generate e-way bill?Ans: Many of the agricultural produces have been exempted from the levy of GST. Wherveritesms to be transported is exempted from GST, there is no need to generate e-way bill.However, if the goods being transported by farmer are in the nature of taxable goods, e-waybill has to be generated.

If the farmer is registered, he needs to generate e-way bill under”outward” movement with sub user type “user not known” (if it is not known). If the farmeris unregistered, the registered recipient has to generate e-way bill if it is known at the timeof commencement of movement. However, if registered recipient is not known at the timeof commencement of movement of goods, there may not be requirement to generate e-waybill. But the farmer may still generate e-way bill under “citizen” option on the e-way billportal.

93. In case of import of goods or goods cleared from SEZ by raising Bill of entry, whethercustoms duty must also be considered for the purpose of determining the limit ofRs.50,000/-?Ans: Value of the goods has to be determined as per section 15 of the CGST Act includingGST on such goods.

Customs duty is includible in the value of goods for the purpose ofsection 15 of the CGST Act. Hence, the customs duty has to be included for the purpose ofcomputation of limit of Rs. 50,000/- for generation of e-way bill.94. What are the consequences of non issuance of e-way bill?Ans: If e-way bills, wherever required, are not issued in accordance the provisionscontained in rule 138,the same will be considered as contravention of rules.

As per section122(1) (xiv) of CGST Act a taxable person who transports any taxable goods without thecover of specified documents (e-waybill is one of the specified document) shall be liable to apenalty of rupees 10000 or tax to be avoided, whichever is greater.95. How does the tax ppayer update his latest business name, address, mobile number oremail id in the e-way bill system?© The Institute of Chartered Accountants of IndiaAns: EWB system is dependent on the GST common portal for tax payer registration detailslike legal name/trade name, business address, mobile number and e-mail id.

EWB systemdoes not allow updation of these details directly. If tax payer updates these details on theGST common portal, it will be updated in EWB system within a day. Otherwise the tax payercan update the same by selecting the option “update my GSTIN”96. What is relevance of Invoice Reference Number (IRN)?Ans: A consignor of goods may update the details of invoice on the portal and generate IRNwhich is a unique number assigned to each of the invoice based on information furnished onthe portal. Goods can be moved by transporter based on IRN without carrying physical copyof invoice.97. In case of Bill to – Ship to transaction, the transporter need to carry both invoices ofthe supplier as well as the buyer along with both e way bills.

It will be practicallydifficult to send the invoice and e way bill of the buyer on the consignee (Ship toParty) to the transporter. How to arrange for the same?In a Bill to – Ship to transaction, the transporter would be at the supplier’s location and itcan personally collect the invoice and e way bill from the supplier. As far as invoice and eway bill of the buyer in the name of consignee (ship to Party) is concerned it should behanded over to the transporter. Now it would have a lot of practical challenges andimplementation issues. A possible solution is the buyer instead of sending the original Taxinvoice may obtain an Invoice Reference Number from the common portal in Form GSTINV-1 and communicate the Invoice Reference Number along with E way bill number to thetransporter. It will be suffice if the transporter carry Invoice and e way bill of the supplierand Invoice Reference number and e way bill number of the buyer in the name of theconsignee.

98. In many circumstance the parcel is sent to the courier/ transporter for furthertransportation and in such a scenario the consignor is unaware of the fact that whenwill the movement begin from the transporter’s/courier person place for finaldelivery. In such a scenario how to handle the validity of e way bill issue?Ans: As and when the goods/parcel is sent to the transporter/courier’sdestination, the consignor may dispatch the goods by generating e way bill inPart A. Before beginning the final journey of delivery of goods to the destination,Part B of the e way bill can be updated with the Transport Document numberor Vehicle Number. The Part B can be updated by the Consignor or thetransporter. The validity of the e way bill will begin from the time Part B is alsofilled up and e way bill is generated.99.

Where goods are supplied on “as is-where is” basis, whether e-way bill is required tobe generated?Ans: E-way bill is not required to be generated for supply of goods unless itinvolves movement of goods through motorized conveyance. In case of sale of © The Institute of Chartered Accountants of Indiagoods on “as is – where is” basis, there is no movement of goods. Hence, thereis no need to generate e-way bill in case of such instances.100. Under PART A OF EWB -01- TRANSPORT DOCUMENT NO to be mentioned. What canbe this?Ans.

For the purpose of clarification, it is to be noted that in accordance with Notification No.3/2018 dated 23rd January, 2018 some amendments have been made to the provisions of e-WayBill and Transport Document Number has now been added to the Part-B of FORM GST EWB-01.Further, the transport Document number indicates the Goods Receipt Number or RailwayReceipt Number or Airway Bill Number or Bill of Lading


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