Q. How to register e-way bill for three branches in same state?
A. The e-way bill registration is not linked to the branches. if the person is registered under GST, then he can register his e-way bill portal using his GSTIN.Their branches will come from GST portal to e-way bill portal. He can also create 3 sub users for each branch.
Q. What is the procedure to generate e-way bill for registration and when it is required?
A. The pre-requisite for e-way bill generation is that the person who created the e-way bill should be a registered person on the GST portal and should also register in the e-way bill portal. If the transporter is not a registered person under GST then it is mandatory for him to be enrolled on the e-way bill portal (https://ewaybillgst.gov.in) before the creation of the e-way bill. The following documents should be accompanied by the person who created the e-way bills: the tax invoice / sale / delivery invoice bill, transporter’s transporter id which is a freight transport, transporter document number or vehicle number in which the goods are being transported.
Read Also: Frequently Asked Faqs on Composition Scheme
Q. Is e-way bill applicable for inter or intra state?
A. At present e-way bill is applicable only for inter-state movement of goods nor intra-sate. For the intra-state movement of goods, the need for e-way bill will be presented in a phased manner, for which the different states may be referred to different notices.
Q. What is the minimum distance required for e-way bill generation?
A. E-way bill is necessary for the interstate movement of goods in motorized vehicles for consignments worth more than 50 thousand rupees in spite of distance. In the case of regular vehicle or transport, for every 100 kilometers or part of its movement, validity of one day has been provided. In the case of more dimensional cargo vehicles, validity of one day is provided for every 20 kilometers or part of its movement. And this validity ends at midnight on the last day of the validity period.
Q. What is the procedure to generate e-way bill,If goods are being moved by railway?
A. In the case of movement of goods by the railways, there is no need to issue e-way bill with the goods, but the railways have to pay an invoice or delivery challan or a bill of supplies as the case may be with the goods. In addition, e-way bills can be prepared before or after the movement of goods. It is necessary to produce e-way bills at the time of delivery of goods. Railways will not deliver the goods unless the e-way bill required under rules is produced in the time of delivery. But the purpose e-way bill does not include the rail lease of the parcel place by rail, the expression carried by the Railways.
Q. What is the process of making e-way bills to go from the port to the supplier’s destination?
A. For clearance of concessions, when the goods are taken from the customer port, airport, air cargo complex and land customs station to inland container depot or a container freight station, e-way bill is not required. After customs clearance, when the goods are taken from a container freight station in the inland container depot or importer premises, the e-way bill is mandatory.
Q. What is the value of the goods for which the e-way bill is necessary (even in the case of transporter)?
A. The value of the goods should be mentioned in accordance with explanation 2 of the Sub-rule (1) of Rule 138 of CGST Rules, 2017.
Q. User is getting error- For Intra state movement of goods, E-way bill portal is not enabled currently (SEZ user)?
A. The SEZ E-way bill facility has not been enabled for intra-state movement of goods. Therefore, you do not need to generate e-way bill if buyers and sellers are located in the same state, even if the recipient is a SEZ taxpayer.
Source: GST Forum India