Clarification with respect to the E waybill System

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Clarification with respect to the E waybill System

Clarification with respect to the E waybill System, The E waybill system for inter-State movement of goods across the country is being introduced from 01st April 2018. Few clarifications regarding the new E waybill system are as follows:

l. Situation: Consider a situation where a consignor is required to move goods from City X to City Z. He appoints Transporter A for movement of his goods. Transporter A moves the goods from City X to City Y. For completing the movement Of goods i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e.
from City Y to City Z by Transporter B. How would the E waybill be generated in such situations?

Clarification: It is clarified that in such a scenario, only one E waybill would be required. PART A of FORM GST EWB-O1 can be filled by the consignor and then the E waybill will be assigned by the consignor to Transporter A. Transporter A will fill the vehicle details, etc. in PART B of FORM GST EWB-O1 and will move the goods from City X to City Y.
On reaching City Y, Transporter A will assign the said E waybill to the Transporter B. Thereafter, Transporter B will be able to update the details of PART B of FORM GST EWB-O1. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z.

Clarification with respect to the E waybill System

2. Situation: Consider a situation where a Consignor hands over his goods for transportation on Friday to the transporter. But, the assigned transporter starts the movement of goods on Monday. How would the validity of E waybill be calculated in such situations?

Clarification: It is clarified that the validity period of E waybill starts only after the details in PART B of FORM GST EWB-O1 are updated by the transporter for the first time.
In the given situation, Consignor can fill the details in PART A of FORM GST EWB-O1 on Friday and handover his goods to the transporter. When the transporter is ready to move the goods, he can fill the PART B of FORM GST EWB-O1
i.e. the assigned transporter can fill the details in PART B of FORM GST EWB-OI on Monday and the validity period of the E waybill will start from Monday.

Clarification with respect to the E waybill System

Also Read
List of Goods Exempted from e-way bill system

How to Generate GST E-WAY BILL by SMS

Frequently Asked Questions on E Way Bill

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