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Generation of Gst E way bills under Covid 19 lockdown
From The perspective of businessman and not from non business transactions.
From the perspective of CGST Act, we have to understand who is required to effect the generation of E Way bill. An E way bill is to be generated by a person who is effecting movement of goods from one place to another.
However, there are exceptions to this Rule and certain movements have been exempted vide Rule 138 (14) of CGST Rules.
Such exemption amongst others include movement by non motorised vehicles and movement of exempted goods. .
However, supply of essential goods is exempt from this lockdown. Essential goods shall include the following during this period:
Shops, including ration shops (under PDS), dealing with food, groceries, fruits and vegetables, dairy and milk booths, meat and fish, animal fodder.
essential goods including food, pharmaceuticals, medical equipment through E-commerce
Manufacturing units of essential commodities.
Production units, which require continuous process, after obtaining required permission from the State Government
During this lockdown period, all essential supplies which are exempt from GST are not required to generate E Way Bill.
However, those essential supplies which are taxable would require generation of E Way Bill. A person who is allowed to operate and his employees are also allowed to come, can comply with the law as applicable to his business. However, in exceptional scenarios, even non generation of E Way bill can be contested later for eg., when there is an urgent call from a Hospital for supply of medicines.
Also, resort to Point 5 of the Press Release by ministry of Finance dated 24.3.2020 looks bleak which provides for extension of due dates and E Way Bill is not a document having a due date but it is a furnishing of information for movement of goods.
Yet the belief is that government may look into this aspect as well and the notifications for relaxations should include exemption from E Way bill as well.
It is to be remembered that very few movement of goods are being moved during these days and in case of any verification of movement post this lockdown for reason of movement from the Truck owner may cause problem for those who shall be non compliant.
For those not dealing in essential supplies and yet commences a movement of goods would need to explain as how without operation of his shop, godown, factory etc., was open for supply and how he has transacted the supply during this period.
Such person shall be punishable under Disaster Management Act as well as Indian Penal Code.
The relevant provisions of the Disaster Management Act, 2005 are from Section 51 to 60 of the Act.
The provisions imposes penalty and prosecution to non compliants. |
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