If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transshipment or in case of circumstances of an exceptional nature.
Extra validity period for e-waybill has been provided for Over Dimensional Cargo (ODC)
Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill. They have to generate PART-A of e-way bill.
Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf.
Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours, whichever is earlier. In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill .
Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.
Public conveyance has also been included as a mode of transport and the responsibility of generating e-way bill in case of movement of goods by public transport would be that of the consignor or consignee.
E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50000/-. For smaller value consignments, no e-way bill is required.
Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way bill generation.
As per Circular No. 05/2018-Customs, the exporters have to fill the Table 6A of the GSTR – 1
with correct details like the Invoice number, Taxable value, IGST paid, Shipping Bill number,
Shipping Date and Port Code. If the above values are missing or not matching the refund
application will not be processed.
As per Circular No. 05/2018-Customs, Exporters have to file GSTR 3B with taxable value for
export and IGST paid against exports indicated in appropriate fields before filing of the
application for the refunds by the taxpayer under GST.