FAQ’s – 3rd Series on E-way Bill

Writer CS: Payal Kataria

Question 1: Is it mandatory to obtain a unique Radio Frequency Identification Device (RFID) for movement of goods?
Ans: Not in all cases. The commissioner may, by notification require a class of transporters to obtain RFID

Question 2: Who can verify the E-way bill in physical or electronic form for all inter-state and intra-state movement of goods?
Ans: The commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify E-way bill.

Question 3: Who is authorised to do physical verification of conveyance?
Ans: The physical verification of conveyances shall be carried out by the proper officer as authorised by the commissioner or an officer empowered by him in this behalf.

Question 4: Is there any online system of recording report of inspection of goods in transit?
Ans: Yes, a summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of Form GST EWB-03 within 24 hours of inspection and final report in Part B of Form GST EWB-03 shall be recorded within 3 days of such inspection.

Question 5: For how long, vehicle can be detained?
Ans: For a period not exceeding 30 minutes

Question 6: What should be done by transporter, if vehicle is detained for a period exceeding 30 minutes?
Ans: Transporter may upload the said information in Form GST EWB-04

Question 7: Which is the prescribed form for generating consolidated E-way bill?
Ans: Form GST EWB-02

Question 8: Is there any requirement to generate E-way bill to carry / move used personal and household articles from one state to another state?
Ans: No, they are exempted as per Rule 138 (14).

Question 9: Can E-way bill be generated through mobile?
Ans: Yes, through SMS.

Question 10: Is there any requirement to generate E-way bill for movement of alcoholic liquor for human consumption?
Ans: No, Rule 138 (14).

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Readers are advised to consult the professional for understanding applicability of this writeup in the respective scenarios. While due care has been taken in preparing this writeup, the existence of mistakes and omissions herein is not ruled out. No part of this writeup should be distributed or copied (except for personal, non-commercial use) without our written permission.

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