Comprehensive Guide To E-Way Bills For Export And Import

The E-way Bill is a crucial document for the transportation of goods across India, including the processes of import and export. It ensures compliance with GST regulations during the movement of goods valued over Rs 50,000, both for inter-state and intra-state transactions, with certain relaxations.

Latest Updates on E-way Bill Regulations

• 29th August 2021: Relief was provided from the blocking of E-way Bills for non-filing of GSTR-1 or GSTR-3B for specific periods.
• 4th August 2021: Resumption of E-way Bill blocking for non-filing of GSTR-3B from 15th August 2021.
• 1st June 2021: Updates include clarification on suspended GSTINs and the introduction of 'Ship/Road cum Ship' as a mode of transport for the benefits of Over Dimensional Cargo (ODC).

Understanding Import and Export under GST

Under the GST Act, import refers to bringing goods into India from abroad, while export means sending goods from India to a foreign country. Imports are treated as inter-state supplies with IGST levied, and exports are considered zero-rated supplies.

Applicability of E-way Bill for Import and Export Transactions

The E-way Bill's applicability extends to import and export transactions, considering imports as inter-state transactions. The requirement to generate an E-way Bill varies across different stages of the import and export process, ensuring compliance with GST laws.

Import Procedure and E-way Bill Requirement

• At the Port/Airport: Upon arrival, goods are under customs custody and transported to an ICD or CFS without the need for an E-way Bill.
• Clearance for Home Consumption: Post-clearance from ICD/CFS, an E-way Bill is required for transporting goods to the importer's business place.
• Bonded Warehouse Transfers: Movement from ICD to a bonded warehouse does not require an E-way Bill. However, moving goods from the warehouse to the importer's factory necessitates generating one.

Export Procedure and E-way Bill Requirement

• From Business/Warehouse to ICD/CFS: An E-way Bill must be generated for transporting goods intended for export.
• ICD/CFS to Port: This stage is exempt from the E-way Bill requirement, along with specific goods and transactions, including transit cargo to/from Nepal/Bhutan and movements under customs supervision.

Generating E-way Bills for Imports and Exports

The process for generating E-way Bills for import and export transactions remains consistent with domestic transactions. However, specific details differ, such as selecting 'Import' or 'Export' as the transaction subtype and entering appropriate document types and numbers.

Validity of E-way Bills in Import and Export

The validity of an E-way Bill in the context of import and export is determined from the point of clearance for home consumption in imports and from the business place to the port in exports.

High Sea Sales and E-way Bill Requirement

For high sea sales, occurring outside India's territorial boundaries, there is no requirement to generate an E-way Bill, reducing the compliance burden on businesses engaged in foreign trade.

Generating E-way Bills for Imports and Exports

Generating E-way Bills for import and export transactions follows the same procedure as domestic transactions but with specific considerations to accommodate the international nature of these transactions.

Key Points for E-way Bill Generation

When generating E-way Bills for imports or exports, it's essential to note the following key points:

• Transaction Sub-type: Select 'Import' for imports and 'Export' for exports.
• Document Type and Number: Use the 'Bill of Entry' for imports and a 'Tax Invoice' for exports.
• Bill From/To: For imports, the bill from will be an 'Unregistered Person (URP),' and for exports, it will include the exporter's details.
• Dispatch From/Ship To: For imports, enter pin code 999999 and select 'Other Country' for the state. For exports, use the exporter's business address.
• Transportation Details: Include details of the transporter, such as vehicle details and transporter ID, for both imports and exports.

Table: Particulars in E-way Bill for Import vs. Export

Validity of E-way Bills in Import and Export

The validity of an E-way Bill is crucial for ensuring the timely transportation of goods without legal issues. For imports, the validity starts once the goods are cleared for home consumption, and the distance is calculated from the ICD to the importer's place of business. For exports, the validity begins when goods move towards the port, with the distance calculated from the warehouse or place of business to the port.

High Sea Sales and E-way Bill Requirement

High sea sales, transactions occurring outside India's territorial waters, do not require an E-way Bill. This exemption simplifies the process for businesses engaged in such sales, aligning with the government's efforts to reduce the compliance burden on businesses involved in international trade.

Ensuring that other necessary documents, such as the shipping bill and bill of entry, are in place, along with a valid E-way Bill (when required), can make the import and export process smoother and less cumbersome.