Movement of goods on account of Bill-To-Ship-To supply will be handled through the capturing of place of dispatch in PART-A of e-way bill.
In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.
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.
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 .
The government has implemented the e-waybills as an anti-tax evasion measure in GST due to fall in the GST collections. It was rolled out from 1st of Feb 2018 for all the interstate goods movement above Rs 50,000. The same was deferred for some time due to technical issues.
In this context, notification was issued and now the states are coming out with different dates for the rollout of the same. This is going to create some confusion in the trade and industry as they have follow for each state based on the dates.
In case of movement of goods on sale or approval basis, the supply is known only at the time of acceptance by the customer, after customers acceptance only tax invoice can be issued. Until such point of time, the goods are to be removed or moved only on delivery challan and e-waybill if applicable.