Frequently Asked Questions

Whether ecommerce operator must register in every State/UT where suppliers are listed on their ecommerce platform to comply with the law ?

According to the existing law, TCS registration would be required in every State / UT. The obligation to collect TCS for any intra-State or cross-State supply would also be present. To facilitate registration in every State / UT, an e-commerce …


TCS questions

Sr. No. FAQs Answer 1. Whether this is compulsory for e- commerce operator to register ? Yes. According to the 24(x) in CGST act, 2017 , it is compulsory to register except the supply value made by electronic commerce operator …


Questions on Tax Collection at source

Sr. No. FAQs Answers 1. What does electronic commerce means ? According to Section 2(44), the CGST Act 2017, electronic commerce is the supply of goods and services, or both, over digital or electronic networks. 2. What does e-commerce operator …


If an invoice is for both goods or services, the consignment value should reflect the invoice value (inclusive value of services) rather than the goods value. In such cases, Part A of an e-way bill must also include HSN specific details of service?

HSN and consignment value must be determined only for goods and not for services. Only the goods need to be in motion and an e-way bill should be generated accordingly.


If shipping costs are charged by E-commerce companies, they must be included in the 'consignment Value' even if it is not stated on merchant's invoice?

The section 15 provisions define the consignment value as the value of the goods. It will include central tax, State tax or Union territory tax, integrated taxes, and any cess. Shipping charges incurred by E-commerce companies do not need to …


Although expired stock is not of commercial value, it is often returned to the seller for compliance with statutory and regulatory requirements or destroyed by the seller. What should be done in these cases?

Even if goods are being moved for reasons other then supply, e-way bills will be required. In such cases, delivery Challan must be used as the basis of an e-way bill.


How much should the e-waybill be worth if goods are shipped on a lease basis? The machine's value is higher than the leasing fees?

In the case of e-way bill the value of goods should be mention according to the explanation 2 of the sub rule 1) of rule 138.


Many times, the receiver of goods is not known at the time they are shipped from the shipper's premises. One common example -FMCG firms send trucks out to supply kirana shops in a specific area. What should be done?

In these cases, movement can be caused by self. There is no supply. Delivery challan can be used to generate e-way bills in such instances. You should follow all the delivery challan provisions, as well as the rules for eway …


In case of DTA sales from SEZ ,who will be responsible for EWB ?

This supply is not covered by any special provisions. Accordingly, the person who causes the movement of goods must be the one responsible for the creation of an e-Way invoice as per the rules.


I am a dealer in tractors. I bought 20 tractors from manufacturer. These tractors cannot be brought on motorized conveyances as goods, but they can be driven to my home. These tractors do not have vehicle number. In such cases, is an e-way bill necessary?

In such cases, an e-way bill is necessary. For the purposes of generating e-way bills, the temporary number or any identifiable number associated with the tractor must be used to fill in details about the vehicle number


Is e-way bill needed for intra-state goods movement ?

Currently, e-way bills are only required for inter-State goods movement. The requirement for an e-way bill for intrastate movement of goods will be implemented in a gradual manner. Each state will notify the other separately.


Can temporary vehicle number used in generation of e-way bill ?

Yes, a temporary vehicle number may also be used for generation of e-way bill .


Is there need of e-way bill for the movements of goods from Nepal or to Nepal ?

No, there is noneed for e-way bill .


Is there need of e-way bill for the movements of goods under customs seal ?

No, there is no requirement for the e-way bill.


Is there need of e-way bill in the movement of cargo containers ?

No, there is no need to for e-way bill in the movement of cargo containers.


Is there need an e-way bill in vehicle carrying goods from CSD to unit run canteens ?

No, there is no need e-way bill in supplies and have therefore been exempted of the requirement to carry an e-way bill.


Is there need to carry e-way bill if goods transported by railways ?

Railways do not require that goods be transported by e-way. However, railways must carry an invoice, delivery challan, or bill of supplies. The e-way bill that was generated for the movement must be presented at the time the goods are …


What does consignment value means ?

It is the amount of goods described in an invoice, a bill or delivery challan as applicable to the consignment. It also includes Central tax, State tax or Union territory tax and Integrated tax. It will not include the value …


How to carry e-way bill in public transport ?

If goods are being moved by public transport, the person responsible for the movement must generate an e-way invoice. In the event of verification, the officer can see the e-way number.


What is the procedure for the consignor to authorize e-commerce operators, courier agencies and transporters to generate PART-A of an e-way bill ?

They have to agree on the mutual way out. The department will assume that a courier or transporter fills out PART-A.