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Every
registered person who causes movement of goods of consignment value exceeding
fifty thousand rupees —
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an
unregistered person,
shall, before commencement of movement,
furnish information relating to the said goods in Part A of FORM GST INS-01,
electronically, on the common portal and
where the goods are transported by the
registered person as a consignor or the recipient of supply as the consignee,
whether in his own conveyance or a hired one, the said person or the recipient
may generate the e-way bill in FORM GST INS-1 electronically on the common
portal after furnishing information in Part B of FORM GST INS-01; or
where the e-way bill is not generated under
clause (a) and the goods are handed over to a transporter, the registered
person shall furnish the information relating to the transporter in Part B of
FORM GST INS-01 on the common portal and the e-way bill shall be generated by
the transporter on the said portal on the basis of the information furnished by
the registered person in Part A of FORM GST INS- 01:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST INS-01 on the common portal in the manner prescribed in this rule.
Any transporter transferring goods from one
conveyance to another in the course of transit shall, before such transfer and
further movement of goods, generate a new e-way bill on the common portal in
FORM GST INS-01 specifying therein the mode of transport.
Where multiple consignments are intended to
be transported in one conveyance, the transporter shall indicate the serial
number of e-way bills generated in respect of each such consignment
electronically on the common portal and a consolidated e-way bill in FORM GST
INS-02 shall be generated by him on the common portal prior to the movement of
goods:
Where an e-way bill has been generated
under this rule, but goods are either not being transported or are not being
transported as per the details furnished in the e-way bill, the eway bill may
be cancelled electronically on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner, within 24 hours of generation
of the e-way bill:
Table
Sr.No. | Distance | Validity Period |
(1) | (2) | (3) |
1. | Less than 100 km | One day |
2. | 100 km or more but less than 300km | Three days |
3. | 300 km or more but less than 500km | Five days |
4. | 500 km or more but less than 1000km | Ten days |
4. | 1000 km or more | Fifteen days |
Provided that the Commissioner may, by
notification, extend the validity period of e-way bill for certain categories
of goods as may be specified therein.
Where the recipient referred to in sub-rule
(8) does not communicate his acceptance or rejection within seventy two hours
of the details being made available to him on the common portal, it shall be
deemed that he has accepted the said details.
The e-way bill generated under rule 1 of
the CGST rules or GST rules of any other State shall be valid in the State.
Explanation. - The facility of generation and cancellation of e-way bill may also be made available through SMS.
The person in charge of a conveyance
shall carry —
The invoice or bill of supply or
delivery challan, as the case may be; and
A copy of the e-way bill or the
e-way bill number, either physically or mapped to a Radio Frequency
Identification Device (RFID) embedded on to the conveyance in such manner as
may be notified by the Commissioner.
A registered person may obtain an
Invoice Reference Number from the common portal by uploading, on the said
portal, a tax invoice issued by him in FORM GST INV-1, and produce the same for
verification by the proper officer in lieu of the tax invoice and such number
shall be valid for a period of thirty days from the date of uploading
Where the registered person uploads the
invoice under sub-rule (1), the information in Part A of FORM GST INS-01 shall
be auto-populated by the common portal on the basis of the information
furnished in FORM GST INV-1.
The Commissioner may, by notification,
require a class of transporters to obtain a unique RFID and get the said device
embedded on to the conveyance and map the e-way bill to the RFID prior to the
movement of goods:
Notwithstanding anything contained
clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner
may, by notification, require the person-in-charge of conveyance to carry the
following documents instead of the e-way bill:
Tax invoice or bill of supply or
bill of entry; or
a delivery challan, where the goods
are transported other than by way of supply.
The Commissioner or an officer
empowered by him in this behalf may authorize the proper officer to intercept
any conveyance to verify the e-way bill or the e-way bill number in physical
form for all inter-State and intra-State movement of goods.
The Commissioner shall get RFID readers
installed at places where verification of movement of goods is required to be
carried out and verification of movement of vehicles shall be done through such
RFID readers where the e-way bill has been mapped with RFID.
Physical verification of conveyances
shall be carried out by the proper officer as authorized by the Commissioner or
an officer empowered by him in this behalf:
Provided that on receipt of specific information of evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf.
A summary
report of every inspection of goods in transit shall be recorded online by the
proper officer in Part A of FORM GST INS - 03 within twenty four hours of inspection and the final report in Part B of FORM GST INS - 03 shall be
recorded within three days of the inspection.
Where the physical verification of goods being
transported on any conveyance has been done during transit at one place within
the State or in any other State, no further physical verification of the said
conveyance shall be carried out again in the State, unless specific information
relating to evasion of tax is made available subsequently.