FAQ’s on E-Way Bill

Written by: CS Payal Kataria, M.Com, FCS

www.pakkabill.com

Question 1: Mr. A, Principal, located in Punjab sent goods having consignment value INR 10,000=00 to job worker located in Haryana. Is there a requirement to generate E-Way bill in this situation?
Ans: Yes, as per rule 138 of CGST (Second amendment rules 2018)

Question 2: Mr. A, Principal, located in Punjab sent goods having consignment value having INR 10,000=00 to job worker located in Punjab. Is there a requirement to generate E-Way bill in this situation?
Ans: No

Question 3: Mr. X, Consignor, transported goods having consignment value INR 10 lakhs by Railways. Is there any requirement to generate E-Way bill under the given situation?
Ans: Yes, either before or after the commencement of movement

Question 4: Mr. A, registered in GST, and having GSTIN. Is there any requirement to register again for generating E-Way bill?
Ans: Yes, every concern person is required to be registered for generating E-Way bill separately through www.ewaybill.nic.in

Question 5: Which is the prescribed form to generate E-Way bill?
Ans: Form GST-EWB-01

Question 6: ABC Pvt. Ltd. sent five consigments to five different consignees, having consignment value of INR 60,000=00 each. Can ABC Pvt. Ltd. generate one consolidated E-Way bill for all five consignments?
Ans: No, for each consignment, one E-Way bill is to be generated. In the given situation, five separate E-Way bills will be generated.

Question 7: ABC Pvt. Ltd. on 1st April 2018, sent five consignments to five different consignees, having consignment value of INR 20,000=00 each. Is ABC Pvt. Ltd. required to generate E-way bill?
Ans: No, till related provisions are notified.

Question 8: Mr. A, registered person, generated E-Way bill on 1st April 2018 but after 4 hours of generating E-Way bill, realised that some information / details in EWB-01 are wrongly mentioned by mistake. Can he modify EWB-01 to make corrections?
Ans: No, only cancellation is allowed. There is not any option to modify or delete information mentioned in EWB-01.

Question 9: Is E-Way bill required to be generated to transport alcoholic liquor for human consumption and petroleum products?
Ans: No

Question 10: Is E-way bill required for movement of empty coca –cola bottles?
Ans: Yes, if consignment value is above INR 50,000=00

Question 11: Is E-way bill required for movement of empty cargo containers?
Ans: No, such movement has been exempted from E-Way bill.

Disclaimer: This article is for general information purpose and not an advise. The writer & firm do not assume / hereby disclaim any liability to any party for any loss, damage, or disruption caused by errors or omissions, if any.

 

2 Comments

    • Pankaj Kataria

      As per rule 138, no e-way bill is required to be generated where the goods being transported are transit cargo from or to Nepal or Bhutan.

Leave a Reply

Your email address will not be published.