IMPORTANT NEWS RELATED TO VAT REFUND ALONGWITH INTEREST ON DELAYED PAYMENT BY THE DEPARTMENT

Problems faced by the dealers related to Trans 1 Form while uploading not resolved by the authorities is now before the Hon'ble Punjab and Haryana High Court and in obtaining the GST Refund from the state head.

As we all are aware that after the introduction of GST Act, there is hue and cry in the entire trade circle, due to the non-supportive portal system. Resultant number of dealer have failed to even carry forward their legitimate credit on transitional stock and in many cases, the problems were related to the profile on the GSTIN portal. 

Thereafter, number of representations were made to the concerned officials but the issue was not resolved. So, left with no other alternative, few of them have approached the Hon'ble Punjab & Haryana High Court, Chandigarh and the Hon'ble Court has issued the notice of motion. Now, the matter is fixed for further hearing.

In the meanwhile, Govt. has also issued the circular, the copy of the same is attached below.

F. No. 267/69/2017-CX.8

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

New Delhi, dated the 5^th April 2018

To

The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (AII)

Sub: Write petitions field in various High Courts regarding constitutional validity of section 140(3)(iv) of CGST Act and inability to file TRAN I due to technical glitches on GST portal-reg.

Madam/ Sir,

The undersigned is directed to refer to writ petitions field by taxpayers in various High Courts challenging the constitutional validity of section 140(3)(iv) of the CGST Act. The issue raised vide said petitions have been examined and a detailed reply in respect of various policy issued raised therein is enclosed herewith as Annexure-A. It is requested that the enclosed comments may be used while filing counter affidavit or preparing reply to the rejoinder, based on the facts of each case.

2. Further, writ petitions are also being filed in various High Courts by taxpayers who could not complete the process of filing of TRAN-I by due date, due to technical glitches on GST portal. In this regard, Bard has issued a detailed circular no. 39/13/2018-GST dated 03.04.2018 (enclosed as Annexure-B) on setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayer’s dues to technical glitches on GST Portal. Suitable replies to all such writ petitions, based on the facts of each case, may be filed before the Courts in line with procedures prescribed in the said circular, subject to fulfilment of the conditions prescribed therein.

Yours Faithfully

ROHAN    

OSD (CX.3)

Encl: Annexure A & B

Copy to:

  1.  Commissioner (Legal), CBEC, CBEC offices, HUDCO, Vishala building, B-Wing, BHikaji Cama Place, R.K., Puram, New Delhi – 66 for information.

   2.  CEO (GSTN), East Wing, 4^th Floor, World Mark-1, Aerocity, New Delhi-37 for information.

CLICK HERE FOR ANNEXURE-A & B

Important issues related to detention and release of goods in transit

It is an effort to compile all the important points related to detention and release of goods in transit under the GST Act 2017 along with Circulars and Forms prescribed under the Gst Act 2017  and performa of indemnity bond for provisional release of goods beside other important performa like release order, order of demand of tax and penalty, physical verification, report, etc.

Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

Circular No. 41/15/2018-GST

CBEC-20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
*********

New Delhi, Dated the 13th April, 2018

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (Al I )/The Principal Di rectors General/ Di rectors General (All )

Madam/Sir,

Subject: Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances–Reg.

Sub-section (1) of section 68 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) stipulates that the person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount shall carry with him the documents and devices prescribed in this behalf. Sub-section (2) of the said section states that the details of documents required to be carried by the person in charge of the conveyance shall be validated in such manner as may be prescribed. Sub-section (3) of the said section provides that where any conveyance referred to in sub-section (1) of the said section is intercepted by the proper officer at any place, he may require the person in charge of the conveyance to produce the documents for verification, and the said person shall be I iable to produce the documents and also allow the inspection of goods.

1.1 Rules 138 to 138D of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the “CGST Rules”) lay down, in detail, the provisions relating to e-way bills As per the said provisions, in case of transportation of goods by road, an e-way bill is required to be generated before the commencement of movement of the consignment. Rule 138A of the CGST rules prescribes that the person in charge of a conveyance shall carry the invoice or bill of supply or delivery chal Ian, as the case may be; and in case of transportation of goods by road, he shall also carry a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.

1.2 Section 129 of the CGST Act provides for detention, seizure and release of goods and conveyances in transit while section 130 of the CGST Act provides for the confiscation of goods or conveyances and imposition of penalty.

2. In this regard, various references have been received regarding the procedure to be followed in case of interception of conveyances for inspection of goods in movement and detention, seizure and release and confiscation of such goods and conveyances. In order to ensure uniformity in the implementation of the provisions of the CGST Act across all the field formations, the Board, in exercise of the powers conferred under section 168 (1) of the CGST Act, hereby issues the folIowing instructions:

(a) The jurisdictional Commissioner or an officer authorised by him for this purpose shall, by an order, designate an officer/officers as the proper officer/officers to conduct interception and inspection of conveyances and goods in the jurisdictional area specified in such order.

(b) The proper officer, empowered to intercept and inspect a conveyance, may intercept any conveyance for verification of documents and/or inspection of goods. On being intercepted, the person in charge of the conveyance shall produce the documents related to the goods and the conveyance. The proper officer shall verify such documents and where, prima facie, no discrepancies are found, the conveyance shall be allowed to move further. An e-way bill number may be available with the person in charge of the conveyance or in the form of a printout, sms or it may be written on an invoice. All these forms of having an e-way bill are valid. Wherever a facility exists to verify the e-way bill electronically, the same shall be so verified, either by logging on to http://mis.ewaybillgst.gov.in or the Mobile App or through SMS by sending EWBVER <EWB_NO> to the mobile number 77382 99899 (For e.g. EWBV ER 120100231897).

(c) For the purposes of verification of the e-way bill, interception and inspection of the conveyance and/or goods, the proper officer under rule 138B of the CGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of the CGST Act vide Circular No. 3/3/2017 – GST, dated 05.07.2017.

(d) Where the person in charge of the conveyance fails to produce any prescribed document or where the proper officer intends to undertake an inspection, he shall record a statement of the person in charge of the conveyance in FORM GST M OV­ In addition, the proper officer shall issue an order for physical verification/inspection of the conveyance, goods and documents in FORM GST MOV-02, requiring the person in charge of the conveyance to station the conveyance at the place mentioned in such order and allow the inspection of the goods. The proper officer shall, within twenty four hours of the aforementioned issuance of FORM GST MOV-02, prepare a report in Part A of FORM GST EWB-03 and upload the same on the common portal.

(e) Within a period of three working days from the date of issue of the order i n FORM GST MOV-02, the proper officer shall conclude the inspection proceedings, either by himself or through any other proper officer authorised in this behalf. Where circumstances warrant such ti me to be extended, he shal I obtain a written permission in FORM GST MOV-03 from the Commissioner or an officer authorized by him, for extension of time beyond three working days and a copy of the order of extension shall be served on the person in charge of the conveyance.

(f) On completion of the physical verification/inspection of the conveyance and the goods in movement, the proper officer shall prepare a report of such physical verification in FORM GST MOV-04 and serve a copy of the said report to the person in charge of the goods and conveyance. The proper officer shall also record, on the common portal, the final report of the inspection in Part B of FORM GST EWB-03 within three days of such physical verification/inspection.

(g) Where no discrepancies are found after the inspection of the goods and conveyance, the proper officer shall issue forthwith a release order in FORM GST MOV-05 and allow the conveyance to move further. Where the proper officer is of the opinion that the goods and conveyance need to be detained under section 129 of the CGST Act, he shall issue an order of detention in FORM GST MOV-06 and a notice in FORM GST MOV-07 in accordance with the provisions of sub-section (3) of section 129 of the CGST Act, specifying the tax and penalty payable. The said notice shall be served on the person i n charge of the conveyance.

(h) Where the owner of the goods or any person authorized by him comes forward to make the payment of tax and penalty as applicable under clause (a) of sub-section (1) of section 129 of the CGST Act, or where the owner of the goods does not come forward to make the payment of tax and penalty as applicable under clause (b) of sub-section (1) of the said section, the proper officer shall, after the amount of tax and penalty has been paid in accordance with the provisions of the CGST Act and the CGST Rules, release the goods and conveyance by an order in FORM GST MOV-05. Further, the order in FORM GST MOV-09 shall be uploaded on the common portal and the demand accruing from the proceedings shall be added in the electronic liability register and the payment made shall be credited to such electronic liability register by debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST.

(i) Where the owner of the goods, or the person authorized by him, or any person other than the owner of the goods comes forward to get the goods and the conveyance released by furnishing a security under clause (c) of sub-section (1) of section 129 of the CGST Act, the goods and the conveyance shall be released, by an order in FORM GST MOV-05, after obtaining a bond in FORM GST MOV-08 along with a security in the form of bank guarantee equal to the amount payable under clause (a) or clause (b) of sub-section (1) of section 129 of the CGST Act. The finalisation of the proceedings under section 129 of the CGST Act shall be taken up on priority by the officer concerned and the security provided may be adjusted against the demand arising from such proceedings.

(j) Where any objections are filed against the proposed amount of tax and penalty payable, the proper officer shall consider such objections and thereafter, pass a speaking order in FORM GST MOV-09, quantifying the tax and penalty payable. On payment of such tax and penalty, the goods and conveyance shall be released forthwith by an order in FORM GST MOV-05. The order in FORM GST MOV­09 shall be uploaded on the common portal and the demand accruing from the order shall be added in the electronic liability register and, upon payment of the demand, such register shall be credited by either debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST Act.

(k) In case the proposed tax and penalty are not paid within seven days from the date of the issue of the order of detention in FORM GST MOV-06, action under section130 of the CGST Act shall be initiated by serving a notice in FORM GST MOV‑10, proposing confiscation of the goods and conveyance and imposition of penalty.

(l) Where the proper officer is of the opinion that such movement of goods is being effected to evade payment of tax, he may directly invoke section 130 of the CGST Act by issuing a notice proposing to confiscate the goods and conveyance in FORM GST MOV-10. In the said notice, the quantum of tax and penalty leviable under section 130 of the CGST Act read with section 122 of the CGST Act, and the fine in lieu of confiscation leviable under sub-section (2) of section 130 of the CGST Act shall be specified. Where the conveyance is used for the carriage of goods or passengers for hire, the owner of the conveyance shall also be issued a notice under the third proviso to sub-section (2) of section 130 of the CGST Act, proposing to impose a fine equal to the tax payable on the goods being transported in lieu of confiscation of the conveyance.

(m) No order for confiscation of goods or conveyance, or for imposition of penalty, shall be issued without giving the person an opportunity of being heard.

(n) An order of confiscation of goods shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person in charge of the goods (owner or his representative), and the same shall be served on the person concerned. Once the order of confiscation is passed, the title of such goods shall stand transferred to the Central Government. In the said order, a suitable time not exceeding three months shall be offered to make the payment of tax, penalty and fine imposed in lieu of confiscation and get the goods released. The order in FORM GST MOV-11 shall be uploaded on the common portal and the demand accruing from the order shall be added in the electronic liability register and, upon payment of the demand, such register shall be credited by either debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST Act. Once an order of confiscation of goods is passed in FORM GST MOV-11, the order in FORM GST MOV-09 passed earlier with respect to the said goods shall be withdrawn.

(o) An order of confiscation of conveyance shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person in charge of the conveyance and the same shall be served on the person concerned. Once the order of confiscation is passed, the title of such conveyance shall stand transferred to the Central Government. In the order passed above, a suitable time not exceeding three months shall be offered to make the payment of penalty and fines imposed in lieu of confiscation and get the conveyance released. The order in FORM GST MOV-11 shall be uploaded on the common portal and the demand accruing from the order shall be added in the electronic liability register and, upon payment of the demand, such register shall be credited by either debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST Act.

(p) The order referred to in clauses (n) and (o) above may be passed as a common order in the said FORM GST MOV-11.

(q) In case neither the owner of the goods nor any person other than the owner of the goods comes forward to make the payment of tax, penalty and fine imposed and get the goods or conveyance released within the time specified in FORM GST MOV­11, the proper officer shall auction the goods and/or conveyance by a public auction and remit the sale proceeds to the account of the Central Government.

(r) Suitable modifications in the time allowed for the service of notice or order for auction or disposal shall be done in case of perishable and/or hazardous goods.

(s) Whenever an order or proceedings under the CGST Act is passed by the proper officer, a corresponding order or proceedings shall be passed by him under the respective State or Union Territory GST Act and if applicable, under the Goods and Services Tax (Compensations to States) Act, 2017. Further, sub-sections (3) and (4) of section 79 of the CGST Act/respective State GST Acts may be referred to in case of recovery of arrears of central tax/State tax/Union territory tax.

(t) The procedure narrated above shall be applicable mutatis mutandis for an order or proceeding under the IGST Act, 2017.

(u) Demand of any tax, penalty, fine or other charges shall be added in the electronic liability ledger of the person concerned. Where no electronic liability ledger is available in case of an unregistered person, a temporary ID shall be created by the proper officer on the common portal and the liability shall be created therein. He shall also credit the payments made towards such demands of tax, penalty or fine and other charges by debiting the electronic cash ledger of the concerned person.

(v) A summary of every order in FORM GST MOV-09 and FORM GST MOV-11 shall be uploaded electronically in FORM GST-DRC-07 on the common portal.

3. The format of FORMS GST MOV-01 to GST MOV-11 are annexed to this Circular.

4. It is requested that suitable standing orders and trade notices may be issued to publicise the contents of this Circular.

5. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Board at an early date. Hindi version will follow.

(Upender Gupta)

Commissioner (GST)

Representation on behalf of Rubber Footwear Manufacture Association for speedy release of GST Refund

Hon'ble Supreme Court of India decided the case against the department and upheld the decision of Hon'ble Punjab and Haryana High Court

It is the one of biggest penalty U/s 51(7)(c) [penalty on Goods in Transit] of 2007, imposed by the Mobile Wing, Jalandhar.

Important issue involved. Goods were coming outside the state of Punjab and the same were detained at Batala Railway Station. Department lost the case on the issue that goods lying on train cannot be checked by the State Authorities, beside other issues.  

Important Points related to E-way Bill (GST Act)

Q-1 What has to be done, if the validity of the e-way bill expires?
If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature and trans-shipment’, the transporter may extend the validity period after updating reason for the extension and the details in PART-B of FORM GST EWB-01.

Q-2 Can I extend the validity of the e-way bill?
Yes, one can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstance like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter needs to explain this reason in details while extending the validity period.

Q-3 Who can extend the validity of the e-way bill?
The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period.

Q-4 How to extend the validity period of e-way bill?
There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 4 hours and after 4 hours of expiry of the validity. Here, transporter will enter the e-way bill number and enter the reason for the requesting the extension, from place (current place), approximate distance to travel and Part-B details. It may be noted that he cannot change the details of Part-A. He will get the extended validity based on the remaining distance to travel.

Press Release regarding E-way Bill

March 10, 2018

Recommendations made during the 26th meeting of the GST Council held in New Delhi on 10th March 2018

In the meeting held on 10th March, 2018, the GST Council has recommended the Introduction of e-way bill for inter-State movement of goods across the country from 01st April 2018. For intra-State movement of goods, e-way bill system will be introduced w.e.f. a date to be announced in a phased manner but not later than 01^st June, 2018.

Major improvements over the last set of rules, as approved by the Council now, are as follows:

1. ·        E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50000/-. For Smaller value consignments, no e-way bill is required.
2. ·        The provisions of sub-rule (7) of Rule 138 will be notified from a later date. Therefore, at present there is no requirement to generate e-way bill where an individual consignment value is less than Rs. 50,000/-, even if the transporter is carrying goods of more than Rs. 50,000/- in a single conveyance.
3. ·        Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way bill generation.
4. ·        Public conveyance has also been included as a mode of transport and the responsibility of generating e-way bill in case of movement of goods by public transport would be that of the consignor or consignee.
5. ·        Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.
6. ·        Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours, whichever is earlier.
7. ·        In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill. Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf.
8. ·        Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling Of PART-B of e-way bill. They have to generate PART-A of e-way bill.
9. ·        Extra validity period has been provided for Over Dimensional Cargo (ODC).

No document needs to be physically submitted to the jurisdictional office for acceptance of LUT

By virtue of circular No. 40/14/2018, issued on April, 6, 2018, major relaxation was granted from submitting the documents manually to the jurisdictional office for acceptance of LUT. Now, making the partial modification of circular no. 8-8-2017, GST dated 04-October-2017, sub-paragraphs C, D & E of para no.2 of the said Circular are replaced by the following:-

“c) Form for LUT: The registered person (exporters) shall fill and submit FORM GST RFD-11 on the common portal. An LUT shall be deemed to be accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online. 

d) Documents for LUT: No document needs to be physically submitted to the jurisdictional office for acceptance of LUT. 

e) Acceptance of LUT/bond: An LUT shall be deemed to have been accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online. If it is discovered that an exporter whose LUT has been so accepted, was ineligible to furnish an LUT in place of bond as per Notification No. 37/2017-Central Tax, then the exporter’s LUT will be liable for rejection. In case of rejection, the LUT shall be deemed to have been rejected ab initio.”

So, by this circular, exporters have got very big relief in getting the LUT renewal / fresh / furnishing of bond.

Download the notification from here -> CLICK HERE

IMPORTANT NOTE ON GOODS & SERVICES TAX ACT, 2017

As we all are aware that GST Act has already been implemented and now, the new financial year 2018-19 has started so it is important to share the few important topics, which every dealer will deal on day to day basis while conducting his business.

GSTR-1 (Details of Outward Supplies of Goods or Services)

In Goods & Services Tax Act, 2017, for the Month of February 2018, March 2018, April 2018, May 2018 and June 2018 where turnover in preceding financial year is above Rs.1.5 crores, due Dates for Monthly Filing of FORM GSTR-1 are as follows:

                           Month                        Due date

                           Feb 2018                   10 April’18

                           March 2018               10 May’18

                           April 2018                 31 May’18

                           May 2018                  10 June’18

                           June 2018                  10 July’18

·       In case, the turnover in preceding financial year is below Rs. 1.5 crores, Due Dates for Quarterly Filing of FORM GSTR-1 for the Quarter of January 2018 to March 2018 and April 2018 to June 2018 are as follows:

                             Month                        Due date

                             Jan – March 2018     30 April’18

                             April-June 2018         31 July’18

GSTR-3B (Return in lieu of GSTR-3, when the time limit for GSTR-1 and GSTR-2 is extended)

·       For the Month of March 2018, April 2018, May 2018 and June 2018, due dates for Filing of Form GSTR-3B are as follow:

                           Month                        Due date

                           March 2018               20 April’18

                           April 2018                 20May’18

                           May 2018                  20 June’18

                           June 2018                  20 July’18

GSTR 2A [Details of auto-drafted supplies (Form GSTR-1, GSTR-5, GSTR-6, GSTR-7)]

·       Purchases are auto-calculated on the GST portal in the form GSTR 2A. Under GST, as reflected in GSTR-2A, all the taxable persons shall check the purchases which are made before 31st March 2018 with account books.

“Due date for furnishing the statement in FORM GST TRAN-2 extended till 30.06.2018” Earlier the date was 31.03.2018.

5. HSN Code to be mentioned in the Invoice as per scale of turnover

Taxpayers should calculate their turnover for financial year 2017-18, before issuing their first invoice in financial year 2018-19. Following parameters are to be followed:

1.     Taxpayers whose Aggregate turnover is more than Rs. 1.5 crores but upto Rs. 5 crores shall use 2-digit code

2.     The taxpayers whose Aggregate turnover is more than Rs. 5 crores shall use 4-digit code.

3.     The taxpayers whose Aggregate turnover is upto Rs. 1.5 crores are not required to mention HSN Code in their invoices.

1. If payment is not made to supplier within 180 days, then the ITC is to be reversed:

·       As per the Central Goods & Services Tax Act and its rules, if receiver does not make the full payment of amount along with tax within 180 days from the date of invoice after issuance of tax invoice by a supplier then the credit with regard to the invoice shall be reversed along with interest @ 18% p.a. from the date of availment till the date of reversal.

·       The credit can be re-availed in case the payment (deferred) is made subsequently.

·       In order to save himself from this situation, ageing analysis of the debtors and creditors shall be conducted.

       3. Gifts to employees:

·       During a financial year, if the value of gifts to the employee exceeds Rs.50,000/-, then same shall be considered as a supply and will be liable to tax under GST.

      L.U.T (Letter of Undertaking)

    

    Exporters must ensure to obtain fresh LUT for next year and same can be done by submitting online application on GST portal. Beside this, a person has to submit hard copy of the same to jurisdictional GST authorities.

IMPORTANT GUIDELINES ON E- WAY BILL

As we all know that for interstate transactions, E-way bill is compulsory from 01.04.2018 if the value exceeds Rs. 50,000/-. Some important guidelines on E-way bill are as under:

1.               E- Way bill on intra state transactions not notified yet and will be notified by each respective state government.

2.               E- way bill to be generated if consignment value exceeds Rs 50,000 either it is a case of supply or a case other than supply. A person dealing in nil rated or exempted goods, jewellery, alcohol etc. are not covered by e way bill.

3.               If you are transporting goods in non-motorized conveyance (Rickshaws etc) then no e way bill is required.

4.               If a principal sends goods for job worker to job worker in another state e way bill has to be compulsorily generated irrespective of any value.

5.               Transporter can also generate the Part A of e way bill (Basic details of invoice) after an authorization from the registered person.

6.               If goods are handed over to transporter then registered person has to update the details of transporter in Part-B of e way bill and transporter will generate e way bill after updating the vehicle number.

7.               Earlier transporter had to generate consolidated e way bill if aggregate value of goods carried in vehicle was more than 50,000. Now this provision is deferred.

8.               E way bill can be cancelled within twenty four hours of its generation but it cannot be cancelled if it is verified in transit.

9.               An e-way bill shall be valid for a period of 1 day per 100 Kilometres. The first day will expire on midnight of the day immediately after the day when e way bill is generated. For example: If e way bill is generated on 1st April 2018 at 4:00 P.M then it will be valid till 2nd April midnight 12 in case distance is upto 100 Kilometres.

10.           Person who is receiving the goods has to communicate his acceptance or rejection within 72 hours of getting the details on his portal or till goods are delivered whichever is earlier. So it is advised to regularly check your portal to accept or reject the e way bill details made available to you.

11.           Transporter is required to carry copy of e way bill and invoice /challan while transporting the goods.

12.           Vehicle number is required to be compulsorily mentioned for generating e way bill. In case you are carrying goods, you have to mention vehicle details in Part-B. In the case where transporter will transport your goods you have to enter his ID and e way bill will be generated by him when he updates vehicle number in Part-B of E-way bill. Transport Document Number will be mentioned if goods are transported by railways.

13.           E-way bill has to be compulsorily produced to get the goods delivered from railways at the time of delivery.