How to Apply Waybill in GST

With the introduction of the waybill, more states are coming to adopt this. It gives the transporters the smooth way to move their goods throughout India. Also, you need to show the bill only once and so there is less chance of harassment by the tax authorities.  But, if one does not follow the rules of the waybill you will face lots of difficulties.

Rules for detaining and searching a vehicle

There are instances when the goods and the vehicle get seized under the GST. The circular issued by the government on April 13 gives the rules for the interception of vehicles containing goods. The circular no. 3/3/2017 GST Dated 5 July 2017 names the Inspector of Central Tax as the proper officer for all matters related to this issue. It gives the procedure for the checking, release, and detention of such vehicles. You can prevent detention by producing the waybill when stopped for inspection.

As per the rules stated in this, the transporter of the goods must carry the invoice (or delivery challan) and also a copy of the waybill. This might be in paper form or electronic form. The transporter can have the bill number in the form of a printout or SMS or written on an invoice. As of April 15, Andhra Pradesh, Kerala, Telangana, Uttar Pradesh, and Gujarat have become covered by the waybill system.

Use of proper documents

For governance, the officer uses different documents for various purposes. For instance, he will record the statement of the person doing the conveyance using the MOV-01 document. This is in case the conveyance is not done using proper e-way bill and other related documents. He can issue a MOV-02 document if to issue the order to conduct a physical inspection and station it. But, if he does so he must prepare the report in GST EWB-03 and make it available on the portal.

Details of the e-way bill

As for the transporter, the e-way bill is in two parts. Part A contains all the details of the supplier and receiver. It also outlines the nature and amount of the goods. In Part B, you see the details of the vehicle and the details of the transporter. When he is conveying the goods, he must carry this bill and a copy of the tax invoice or delivery challan. He need not show the bill if he is moving goods to and from the airport or port cargo storage shed. Also, items such as vegetables, meat, dairy products, and other perishables do not need any waybill.

Any of the people involved in the process such as the transporter with the vehicle or the supplier who makes the goods available or the receiver who is waiting for the goods can generate e-way bill. The only condition is that they must remain registered on the government portal. Once you have generated the e-way bill, you cannot edit it or change the details. At best, you can only cancel it and issue a new bill.