Goods not transported – Where an e-way bill is generated but goods are not transported or are not transported as per the e-way bill, the e-way bill may be cancelled within 24 hours. This can be done directly or via a facilitation centre which will be notified by the Commissioner. An e-way bill cannot be cancelled if it has been verified in transit where the mode of conveyance has changed.
Acceptance or rejection by recipient – A recipient can accept or reject an e-way bill. An e-way bill will be assumed to be accepted if there’s no communication within 72 hours of the e-way bill being made available to the recipient via the common portal.
Documents to be carried by person-in-charge of conveyance
The person-in-charge of a conveyance must carry
- The invoice or bill of supply or delivery challan
- A copy of the e-way bill OR the e-way bill number, either physically or mapped to a RFID (Radio Frequency Identification Device). RFID is embedded on to the conveyance (mode of transport). Details of these will be notified by the commissioner. However, the commissioner may notify person-in-charge to carry the following documents instead of the e-way bill –
- Tax invoice or bill or supply of bill of entry OR
- A delivery challan, where goods are transported other than by way of ‘supply’
A registered person can submit a tax invoice in Form GST INV-1 on the common portal. After which he will get an Invoice Reference Number (IRN). IRN is valid for 30 days from the date of uploading. It can be given for verification by an officer instead of the tax invoice. Note that where a registered person uploads the invoice, information in Part A of Form GST INS-1 is auto populated from GST INV-1.
The commissioner may notify for a class of transporters to get unique RFID. This RFID will be embedded on to the conveyance (mode of transport) and mapped to the e-way bill before the movement of goods.
Stopping of vehicles and verification of documents
Mode of transport can be stopped for inter-state and intra-state movements. The commissioner or an officer empowered by him may authorize an officer to stop a consignment to verify e-way bill.
RFID readers will be installed at places where verification of movement of goods is required. Verification will be done through RFID readers where e-way bill is mapped with RFID.
Physical verification of conveyances may also be done. In case there is ‘specific information’ of tax evasion, physical verification of a conveyance can also be done by an authorised officer.
Inspection and verification of goods
A summary of every inspection of goods in transit will be recorded online by the officer in Part A of GST INS-3 within 24 hours of inspection. The final report will be submitted in Part B of GST INS=3 within 3 days of inspection.
Goods will be inspected only once during a journey. However, if ‘specific information’ of tax evasion is available after inspection is already done, they may be stopped again.
If a vehicle is intercepted or stopped or detained for more than 30 minutes, transporter can upload this information in Form GST INS-4 on the common portal.
Article published at Cleartax.com on 9th June 2017
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