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Stay Updated with the Latest GST News, Information, Notifications & Announcements [07/05/24 - 13/05/24]

E-way Bill FAQs – Miscellaneous (Latest Updates)

Defining Over Dimensional Cargo (ODC)

Over Dimensional Cargo (ODC) refers to cargo transported as a single unit, exceeding size limits outlined in Rule 93 of the Central Motor Vehicle Rules 1989, under the Motor Vehicles Act, 1988.

Authorization for E-way Bill Generation

The consignor authorizes the transporter, e-commerce operator, or courier agency for generating PART-A of the e-way bill through mutual agreement.

E-way Bill Requirement for Public Transport

In public transport, the person causing goods movement generates the e-way bill and presents the e-way bill number during verification by the proper officer.

Consignment Value Definition

Consignment value includes the declared value of goods, along with applicable taxes, excluding value of exempt supply and freight charges.

E-way Bill Requirement for Rail Transport

E-way bill is not required during goods movement by Railways, but the bill must be presented upon delivery, excluding leasing of parcel space.

Exemption for Consignments Below Rs. 50,000

Transporters are not required to generate e-way bills for consignments valued below Rs. 50,000, until notified otherwise.

Exemption for Specific Movements

E-way bill exemptions apply to specific scenarios, including CSD unit run canteens, empty cargo containers, customs-sealed goods, and transit to/from Nepal/Bhutan.

Temporary Vehicle Number for E-way Bill Generation

Temporary vehicle numbers are acceptable for e-way bill generation purposes.

Intra-State Movement E-way Bill Requirement

Currently, e-way bills are required only for inter-State movement of goods, with intra-State movement requirements to be introduced gradually by respective states.

E-way Bill Requirement for Tractor Transportation

E-way bills are required for tractor transportation, utilizing temporary or identifiable numbers for e-way bill generation.

Responsibility for E-way Bill Generation in DTA Sales from SEZ/FTWZ

The registered person causing goods movement is responsible for e-way bill generation in such transactions.

Using Delivery Challan for E-way Bill Generation

Delivery challans may be used for e-way bill generation when movement occurs without supply, adhering to relevant provisions.

Determining Consignment Value

Consignment value is based on goods value per Section 15, excluding services value, with no requirement for HSN-wise service details in Part A of the e-way bill.

Registration Process Update by ICEGATE CBIC

The registration process involves role selection, GSTIN verification, user details verification, mobile and email verification, and role registration form submission.

Recent AAR & Important Judgements

• Eligibility of Input Tax Credit (ITC) on canteen services is restricted to the employer's cost, as per Section 17(5)(b).
• Optical Line Terminals (OLTs) do not qualify for concessional Basic Customs Duty (BCD) rate of 10%, aligning with Circular No. 08/2023.

These updates offer clarity on various aspects of e-way bill generation and recent judgments impacting tax compliance and import regulations.