All India Transporters Welfare Association

E-way Bill: A Scar in Disguise

E-way Bill: A Scar in Disguise An E-way bill is an electronic way bill for the movement of goods to be generated on the e-way bill portal. The bill can only be generated or cancelled through SMS, Android App or on the website. When both, the consignor and the consignee have not created the e-way bill, the transporter of goods can do so by filling Part A of FORM GST EWB-01based on information shared on the invoice/bill of supply/delivery challan given to him by the registered person. If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment. The E-way bill was introduced by the government to promote ‘ease of doing business, stop evasion of tax and seamless movement of the trucks that can increase per day mileageof trucks. No doubt that it has bettered the transport movements and helped them move seamlessly, even though in a restricted capacity. The impractical/ draconian section 129 of the e-way bill has provisions for levying huge and unreasonable penalties, and detention and seizure of the vehicle and goods just because of minor mistakes (where there is no evasion or intention of tax evasion) is hurting the transport business hard. Therefore transporters believe section 129 of GST should be abolished or recrafted. According to them here are a few loopholes of the bill: A vehicle may reach the destination in time b....