The EWay Bill is meant to be generated only where the value Of the consignment exceeds Rs. 50,000. For the smaller value consignments, no e-way bill is mandated.
The provisions of sub-rule (7) of Rule 138 will be notified from a later date. Therefore.at present, there is no requirement to generate EWay Bill where an individual consignment value is less than Rs. 50,000 even if the transporter is carrying goods Of a total value Of Over Rs. 50,000 in a single conveyance.
The value Of exempted goods has been excluded from value Of the consignment, for the purpose of EWay Bill generation.
Public conveyance has also been included mode of transport and the responsibility of generating the EWay Bill in case of movement of goods by public transport would be that Of the consignor Or consignee.
Indian Railways has been exempted from generation and carrying Of EWay Bill with the condition that without the production of EWay Bill, railways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.
The time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned EWay Bill or 72 hours, whichever is earlier.
In case Of movement Of goods on account Ofjob-work. the registered job worker can also generate EWay Bill.
Consignor can authorize the transporter. courier agency and e-commerce operator to fill PART A of EWay Bill on his behalf.
Movement Of goods from the place Of consignor to the place Of transporter up to the distance of 50 KM increased from 10 KM does not require filling 0f PART-B 0f E-Way Bill. They have to generate PART-A 0f
EWay Bill.
Extra validity period has been provided for Over Dimensional Cargo (ODC).
If the goods cannot be transported within the validity period of the e-way bill. the transporter may extend the validity period in case of trans-shipment or in case of circumstances of an exceptional nature.
Validity Of one day will expire at midnight Of the day immediately following the date of generation of E-Way Bill.
Once verified by any tax officer, the same conveyance will not be subject to the second check-in any State or Union territory, unless and until specific information for the same is received.
In case of movement of goods by railways, airways and waterways, the E-Way Bill can be generated even after commencement Of movement of goods.
Movement of goods on account of supply will be handled through the capturing of the place of dispatch in PART -A of the E-Way Bill.
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