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What is GST E-Way Bill and How it will Generate?

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Central Board of Excise and Customs (CBEC) has proposed an e-way bill in the event of transiting goods worth INR 50,000 under the GST regime. This will ask for online registration of the goods consignment and this will give the tax authorities a right to inspect the element anytime if suspected of a tax evasion.

The board has issued a draft rule over the Electronic way (e-way) billing which will be requiring registered entities to upload in a prescribed format on the GSTN officials website the details of the concerned goods or commodities which they wish to move in or out of the state.

In this, the GSTN will create e-way bills which are valid for a period of 1-15 days on the condition of distance traveling in which one day considered as 100 km and 15 days for more than 1000 km in transit.

The draft rules stated that “Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.”


The in charge of conveyance will be mandated to keep the invoice or bill of supply or delivery challan, and a copy of the e-way bill or the e-way bill number in physical or Radio Frequency Identification Device (RFID) format with him and must be attached to the conveyance.

The tax commissioner or the authorized officer can demand the e-way bill or the number associated to verify the details upon all the inter-state and intra-state movement of goods and commodities.

The verification of physical conveyance can be taken out in the specific information of stealing of taxes as mandated by the rules. The guidelines further mentioned, “Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in (prescribed form) on the common (GSTN) portal.”

Nangia & Co-Director (Indirect Taxation) Rajat Mohan also thinks that the e-way bill may give some respite to the transporters as in the given time he can upload the data on the GSTN portal.

Rajat Mohan also added that “A country like India where per capital GDP is still comparable to countries like Nigeria and the Philippines, Ease of Doing Business Index 2017 still says we are at a 130th position in the world. With such background, is it economically viable and beneficial to implement GST in the highly automated environment?

Does infrastructure at Indian tier-II and tier-III cities ready to implement GST?”

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