New
March 21, 2023
By
Prudhvi Raj

E-way bill not valid if information in PART-B of FORM GST EWB-01 not furnished

Part-B of Form GST EWB-01

Part-B of Form GST EWB-01 is a section of the e-way bill that contains details of the transporter, the vehicle used for transportation, and the place of delivery. These details are required to be filled in by the person in charge of the conveyance before the goods are transported. The following information is required to be provided in Part-B of Form GST EWB-01:

1. Transporter name, transporter ID, and transporter document number

2. Vehicle number and date of vehicle entry

3. Place of delivery, including the address and PIN code

The purpose of providing these details in Part-B is to enable the tax authorities to track the movement of goods and ensure compliance with the GST law. The details in Part-B are crucial for the proper transportation of goods and for avoiding penalties and other consequences under the GST law.

Yes, that is correct. As per the GST rules, an e-way bill generated under Rule 138 of the CGST Rules, 2017 is not considered valid if the details in Part B of Form GST EWB-01 are not furnished.

Part B of Form GST EWB-01 contains details of the transporter, including the vehicle number and the transporter ID, as well as the place of delivery. These details are required to be filled in by the person in charge of the conveyance before the goods are transported.

If the details in Part B of the e-way bill are not furnished, the e-way bill will be considered invalid and may lead to penalties and other consequences under the GST law. It is important for taxpayers and transporters to ensure that all required information is accurately and promptly furnished to avoid any potential issues.

To further elaborate, the e-way bill is an electronic document that needs to be generated online for the movement of goods of more than Rs. 50,000 in value from one place to another. The e-way bill contains various details such as the name of the supplier, recipient, goods being transported, transporter, vehicle number, and the place of delivery.

As per the GST rules, if the e-way bill is not generated or if it is not furnished with all the necessary details, it can lead to penalties and other consequences under the GST law. The e-way bill is an essential document that is required for the transport of goods under the GST regime. It helps in reducing tax evasion and ensuring proper compliance with the law.

The Part B of Form GST EWB-01 contains the details of the transporter and the place of delivery, which are crucial pieces of information required for the successful transportation of goods. In case the details in Part B of the e-way bill are not furnished, the goods may be detained by the authorities, which can lead to unnecessary delays and losses for the taxpayers and the transporters. Therefore, it is important for taxpayers and transporters to ensure that all the necessary details are accurately furnished while generating the e-way bill to avoid any issues during the transportation of goods.

FAQs

Here are some frequently asked questions about the e-way bill not being valid if the information in Part-B of Form GST EWB-01 is not furnished:

Q: What is Part-B of Form GST EWB-01?

A: Part-B of Form GST EWB-01 contains details of the transporter, including the vehicle number and the transporter ID, as well as the place of delivery. These details are required to be filled in by the person in charge of the conveyance before the goods are transported.

Q: Is it necessary to fill in Part-B of Form GST EWB-01 for all e-way bills?

A: Yes, it is necessary to fill in Part-B of Form GST EWB-01 for all e-way bills. The details in Part-B are crucial for the proper transportation of goods and for ensuring compliance with the GST law.

Q: What happens if the details in Part-B of Form GST EWB-01 are not furnished?

A: If the details in Part-B of Form GST EWB-01 are not furnished, the e-way bill will be considered invalid and may lead to penalties and other consequences under the GST law. The goods may also be detained by the authorities, leading to unnecessary delays and losses for the taxpayers and transporters.

Q: Can the details in Part-B of Form GST EWB-01 be furnished after the e-way bill has been generated?

A: Yes, the details in Part-B of Form GST EWB-01 can be furnished after the e-way bill has been generated. However, it is important to ensure that the details are furnished before the transportation of goods begins.

Q: Can the details in Part-B of Form GST EWB-01 be modified after the e-way bill has been generated?

A: Yes, the details in Part-B of Form GST EWB-01 can be modified after the e-way bill has been generated, as long as the goods have not been transported. However, it is advisable to ensure that all details are accurate and complete at the time of e-way bill generation to avoid any issues during transportation.

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