3 WAYS TO AVOID E-Way Bill under GST3 min read

3 WAYS TO AVOID E-Way Bill under GST

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3 WAYS TO AVOID E-Way Bill under GST

 

E-wasy-bill GST
E-wasy-bill GST

Transporters and GST Registered entities face a dilemma when to use E-Way Bill and when not to use it legally, E Way is not mandatory for all movement of goods by a person having GST Registration , the instances where the E WAY is described below

  • Value of Goods Transported is less than or equal to Rs.50,000 ( For All of India Expect West Bengal & Tamil Nadu)
  • Value of Goods Transported is less than or equal to Rs.100,000 ( For ONLY West Bengal & Tamil Nadu)
  • Other items as specified under Rule 138 of the CGST& SGST Act 2017 which has been listed below

Rule 138 of GST ACT

As per provisions of rule 138 (14) of CGST Rules, no E-way bill is required to be generated under following situations:

  1. E-way bill is not required to be generated when below-mentioned goods are being transported:
    1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers;
    2. Kerosene oil sold under PDS;
    3. Postal baggage transported by Department of Posts;
    4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71);
    5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71);
    6. Currency;
    7. Used personal and household effects;
    8. Coral, unworked (0508) and worked coral (9601)
  2. In case of transport of goods from customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs, E-way bill is not required.
  3. When goods are being transported by a non-motorised conveyance, E-way bill generation is not required.
  4. When following goods are being transported, the e-way bill is not required to be generated;
    1. Alcoholic liquor for human consumption
    2. Petroleum crude
    3. High-speed diesel
    4. Motor spirit (commonly known as petrol)
    5. Natural gas,
    6. Aviation turbine fuel
    7. When there is no supply as per provisions contained in Schedule III of the Act, E-way bill is not required.
  5. E-way bill is not required to be generated when the goods are being transported—
    1. under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
    2. under customs supervision or under customs seal;
    3. where the goods being transported are transit cargo from or to Nepal or Bhutan;
    4. where the goods being transported are exempt from tax under various notifications;
  6. When Central Government, State Government or a local authority acting as a consignor undertakes transport of goods by rail, no E-way bill is required.
  7. When goods movement has been caused by defence formation under Ministry of defence as consignor or consignee, no E-way bill is required.
  8. No E-way bill is required in case of transport of empty cargo containers.
  9. In case goods are being transported for weighment purpose and the distance is not more than 20 Kms from the place of the business of the consignor to the weighbridge or vice versa, E-way bill generation is not required. However, the movement of goods must be accompanied by a delivery challan.
  10. When goods specified in schedule appended to notification no. 2/2017-Central Tax (Rate) dated 28.06.2017 is being transported, other than de-oiled cake, than in such case e-way bill is not required to be generated.

To file your  GST Tax Return ,VirtualAuditor.in offers, an easy and online process for maintaining your company’s compliance through an online platform Talk to our Compliance Advisors at + 91 9962230333 or email us at [email protected]

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3 WAYS TO AVOID E-Way Bill under GST
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3 WAYS TO AVOID E-Way Bill under GST
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3 WAYS TO AVOID E-Way Bill under GST
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Virtual Auditor
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Virtual Auditor
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