E WAY BILL
Summary of amendments/changes in E-way bill Rule 138 vide Notification No. 3/2018 dated 23rd January, 2018
|1.||138(1)||words “and a unique number will be generated on the said portal” has been inserted||Every registered person who causes movement of goods of consignment value exceeding Rs. 50,000— (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 such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal and a unique number will be generated on the said portal.
|2.||138(1)||Explanation 2 to Rule 138(1) has been inserted||Consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.|
|3.||138(2)||A proviso in Rule 138(2) has been inserted||Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal,
(a) information in Part B of FORM GST EWB-01; and
(b) serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.
|4.||138(3)||Changes made in Explanation 2 to Rule 138(3)||The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the 3rd proviso to Rule138 (3) and the proviso to Rule 138(5).|
|5.||138(5)||Changes made in Rule 138(5) i.e. words “consigner or recipient who has provided information in Part- A of the FORM GST EWB-01” has been inserted||Update conveyance details in e-way bill on the common portal in FORM GST EWB-01, before transferring goods from one conveyance to another in the course of transit, by consigner or recipient who has provided information in Part- A of the FORM GST EWB-01 (notification no. 3/2018 Central Tax dated 23rd January, 2018) or transporter.|
|6.||138(5)||A new sub-rule i.e. (5A) has been inserted after Rule 138(5)||Consignor or recipient, who has furnished the information in Part-A of FORM GST EWB-01,or transporter, may assign the e-way bill number (EBN) to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment.
Provided that once the conveyance details have been updated by the transporter in Part B of FORM GST EWB-01, consignor or recipient, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number (EBN) to another transporter.
|7.||138(7)||A proviso in Rule 138(7) has been inserted||where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator.|
|8.||138(8)||2nd Proviso to rule 138(8) has been inserted||Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.|
|9.||138(11)||Amended Rule 138(11) i.e. clause (a) and (b) have been inserted.||Details of e-way bill generated shall be made available:-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
|10.||138(14)||3 new cases have been inserted in Rule 138(14)||· where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;
· where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
· where the goods being transported are treated as no supply under Schedule III of the Act.