The E-Way bill implemented from 16-01-2018 in Uttarakhand and from 01-02-2018 will be effective in all over India.
Some important key points of E-Way Bill:
- Who is responsible for E-way Bill ?
✑ The responsibility for E-way Bill is :
- Ist – The Supplier
- IInd – The receiver
- IIIrd – the Registered person if Purchase or sale from a Un-Registered Person/dealer
- What type of supply is cover under E-Way Bill ?
✑ There is all type of movements of Goods are Cover under E-Way Bill. Including Rejection, Sale Return, Repair and Maintenance and Job Work or material send for Job Work with a Delivery Challan. Approx Value will be show on Delivery Challan of Job work and made a E-way Bill for this Challan.
- What Amount is cover under E-Way Bill ?
✑ There is the material value up to Rs. 50000/= is not cover under E-way Bill, if the total Value of material who load in a single vehicle more than 50000/= E-way bill will be generated by the Transporter.
- How Many part file in E-way Bill ?
✑ There is 2 part of E-way bill, it’s A and B. in part A ,we fill the detail of Goods receiver, items detail and Value of Goods. And Part B is Column of Transporter detail, mean Transport name, vehicle number, and GR number.
- What is the limit of fill Part B in E-way Bill?
✑ If the material Dispatch less than 10Km.through by hand or Rickshaw part B will not be required.
- What is the Identity of Goods in E-way Bill?
✑ The Goods will be Identified with the HSN Code shown is E-way Bill.
- Any Printout of E-way bill need with the Invoice of Goods?
✑ No Printout need with the Invoice of Goods, show only number of E-way bill in front of Invoice.
- What is Consolidated E-way Bill ?
✑ consolidated E-way bill is generated when the transporter is carrying multiple consignments in a single vehicle. Consolidated E-Way allows the transporter to carry a single document, instead of a separate document for each consignment in a conveyance.
- What is the validity of E-way Bill?
✑ The validity of E-way Bill is:
- 000 to 100 Km. : 01 Days
- 100 to 300 Km.: 03 Days
- 300 to 500 Km. : 05 Days
- 500 to 1000 Km. : 10 Days
- More than 10000 km.: 15 Days
- What is the penalty of non-filling of E-way Bill ?
✑ The penalty of non-filling of E-way Bill is 200% of GST value of invoice.