Movement of Goods in GST under Official Surveillance
· CBEC says e-way bill on
GSTN for All Movements above Rs. 50K
· 30 mins for Checking
Prescribed
Moving
goods worth more than Rs 50,000 under GST will require prior online
registration of the consignment and securing an ‘e-way bill’ that tax officials
can inspect anytime during the transit to check tax evasion.
The Central Board of Excise and Customs (CBEC) has
issued draft rules on Electronic Way (e-way) bill that require registered
entities to furnish, in a prescribed format, GST-Network (GSTN) website
information relating to any goods worth more than Rs 50,000 they intend to move
within a state or outside.
GSTN will generate e-way bills that will be valid for
1-15 days, depending on distance to be travelled - one day for 100 kilometres
and 15 days for more than 1,000 km transit.
“Upon generation of the e-way bill on the common
portal, a unique e-way bill number (EBN) shall be made available to the supplier,
the recipient and the transporter on the common portal,” stated the draft
norms.
The person in-charge of conveyance will be required to
carry the invoice or bill of supply or delivery challan, 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.
The rules authorise the tax commissioner or an officer
empowered by him on his behalf to intercept any conveyance to verify the e-way
bill or the number in physical form for all inter-state and intra-state
movement of goods.
The officer will be required to submit a summary report
of every inspection of goods in transit within 24 hours and the final report
within three days of inspection.
“Where a vehicle has been intercepted and detained for
a period exceeding 30 minutes, the transporter may upload the said information
in (prescribed form) on the common (GSTN) portal,” said the guidelines.
Although the draft e-way rules did not specify what
documents will have to be filled in the bill, experts said the consigner will
have to give the name and address of both the sender and receiver of the goods.
Also, they will be required to give description of the
goods, its valuation and weight.
The government has already come out with nine set of
GST rules earlier this month and today unveiled two set of rules for
‘assessment and audit’ and ‘electronic way bills’.