Q-1>Who is responsible for E-way Bill ?
Ans.: 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
Q-2 what type of supply is cover under E-Way Bill ?
Ans.: There is all type of movements of Goods are Cover under E-Way Bill. Including Rejection, Sale Return, Repair and Maintains and Job Work or material send for Job Work with A Delivery Challan. A approx Value will be show on Delivery Challan of Job work and made a E-way Bill for this Challan.
Q-3. what Amount is cover under E-Way Bill ?
Ans.: 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.
Q-4. How many part file in E-way Bill ?
Ans.: 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 Colum of Transporter detail ,mean Transport name, vehicle number, and GR number.
Q-5. What is the limit of fill Part B in E-way Bill?
Ans.: If the material Dispatch less than 10Km through by hand or Rickshaw part B will not be required.
Q-6. What is the Identity of Goods in E-way Bill?
Ans.:The Goods will be Identified with the HSN Code shown is E-way Bill.
Q-7. Any Printout of E-way bill need with the Invoice of Goods?
Ans.:No Printout need with the Invoice of Goods, show only number of E-way bill in front of Invoice.
Q-8.What is Consolidated E-way Bill ?
Ans.: 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.
Q-9. What is the validity of E-way Bill?
Ans.: The validity of E-way Bill is:
00 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
Q-10. What is the penalty of non-filling of E-way Bill ?
Ans.: the penalty of non-filling of E-way Bill is 200% of GST value of invoice. And please note that there is no editing in E-way bill after final submission.
Q-11. Whether e-way bill is required for all the goods that are being transported?
Ans.: The e-way bill is required to transport all the goods with the value exceeding fifty thousand rupees except the goods specified in Annexure to the notification.
Q-12. If there is a mistake or wrong entry in the e-way bill, what has to be done?
Ans.: If there is mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected.
Q-13. Which types of transactions that need the e-way bill?
Ans.: For transportation of goods in relation to all types of transactions such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from an unregistered persons or for reasons other than supply also e-way bill is mandatory.
Q-14. Who is required to generate the e-way bill?
Ans.: Every registered person, who causes movement of goods, needs to generate the e-way bill. If the registered person is unable to generate the e-way bill, the transporter who transports the goods can generate the e-way bill on behalf of his/her client. If the movement is caused by an unregistered person, he may at his option generate the e-way bill.
Q-15. When does the validity of the e-way bill start?
Ans.: The validity of the e-way bill starts when first entry is made in Part-B. That is, vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B.
Q-16. How is the validity of the e-way bill calculated?
Ans.: The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. For every 100kms one day is a validity period for EWB as per rule and for part of 100 KM one more day is added. For ex. If approx. distance is 310KMs then validity period is 3+1 days.
Q-17. Whether e-way bill is required, if the goods are being purchased and moved by the consumer to his destination himself.
Ans.: Yes. As per the rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than Rs 50,000.00. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. Or the consumer can enroll and log in as the citizen and generate the e-way bill.
Q-18. Can the e-way bill be modified or edited?
Ans.: The e-way bill once generated, cannot be edited or modified. Only Part-B can be updated to it. However, if e-way bill is generated with wrong information, it can be cancelled and generated freshly again. The cancellation is required to be done within twenty four hours from the time of generation.
Q-19. Before submission, the system is not allowing to edit the details
An.: The system allows editing the details of e-way bill entries before submission. However, if the products/commodities details are entered, it will not allow editing some fields as the tax rates will change. To enable this, please delete the products and edit the required fields and enter the products again.
Q-20. How to generate e-way bill for multiple invoices belonging to same consignor and consignee?
Ans.: If multiple invoices are issued by the supplier to recipient, that is, for movement of goods of more than one invoice of same consignor and consignee, multiple EWBs have to be generated. That is, for each invoice, one EWB has to be generated, irrespective of same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one EWB. However after generating all these EWBs, one Consolidated EWB can be prepared for transportation purpose, if they are going in one vehicle
Q-21. What has to be done, if the validity of the e-way bill expires?
Ans.: If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature’, the generator of the e-way bill can generate another e-way bill, by entering the e-way bill number and part-B. Now, the system generates the new e-way bill with “part-A” information of previous e-way bill and new Part-B information.