GST E-way Bill Service (upto 500 e-waybills anually)
E Way Bill must be generated before the movement of goods having the value of Rs. 50,000 commences, the responsibility of the generation of E-Way Bill is on the person who is responsible for the movement of goods or in other words who causes the movement of goods. The E waybill can be generated by the supplier, transporter or in case the movement is caused by the recipient himself then in that case by the recipient. In case the movement of supply is from an unregistered person the recipient of supply shall be issuing E-Way Bill as if he is the supplier.
1.Generating eWay Bill
GST EWay Bill can be generated LEDGERS users directly. Prior to using LEDGERS for eWay Bill generation, ensure that API access is enabled on the GST Portal for eWay bill generation and management.
Once API access is enabled and GST eWay Bill module is activated, you can generate eWay Bill by accessing GST -> Create eWay Bill. Data of customers or suppliers and existing invoices or bill of supply can be quickly retrieved while creating a GST eWay Bill using LEDGERS, making the process extremely simple and easy to use.
Once, an eWay Bill is generated, theperson in-charge of conveyance of goods is required to carry the following documents for inspection by authorities at any time:
- Invoice or bill of supply or delivery challan and invoice reference number from the GST common portal, obtained by uploading a copy of the GST tax invoice issued in FORM GST INV-1.
- Copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the vehicle.
If a taxable person is registered under GST wants to transport goods using own vehicle or hired vehicle as a supplier or to be received in the course of business as a recipient, the taxable person can generate a EWay Bill in Form GST INS-1 electronically on the GST Common Portal by providing information requested in Part B of FORM GST INS-01.
If a transporter is involved in the transfer of Goods, then the taxable person registered under GST must furnish information about the consignment in Part B of FORM GST INS-01 on the GST Common Portal. Using this information, the transporter would then generate a EWay Bill on the basis of the information provided by the taxable person in Part A of FORM GST INS-01. Transporters are allowed to generate and carry E-Way bill even if the value of the consignment is less than Rs.50,000.
GENERATE EWAY BILL USING LEDGERS
2.Validity of eWay Bill
The major amendment made effective vide notification no. 12/2018-Central Tax dated 7th March, 2018 is change in validity period of E-way bill. The new validity period provisions of E-way bill are tabulated hereunder:
