E-Way Bill under GST
Contents
What is an E-way Bill ?
E-way bill is a document which is required to be carried by transportor of goods when the value of consignment is exceeding Rs.50000.
E-way bill needs to be generated by Registered person or transportor of goods when the value of consignment is above Rs.50000.
E-way bill is generated from the e-way bill portal of GST either by the registered person or by the transportor before the movement of goods starts.
Section 68 of the GST Act requires that govt. may prescribe a document which needs to be carried by person in charge of conveyance for transporting goods beyond a certain limit.
Rule 138 of the GST Act has prescribed E-way bill as that document which was referred in Section 68 of the Act.
The e-way bill, a crucial document for transporting goods, follows a specific format outlined by the GST regime. This digital document must accompany the transportation of goods valued above a specified threshold, ensuring compliance with GST regulations. For specialized cargo like over-dimensional cargo, which exceeds standard dimensions, including the appropriate details in the e-way bill becomes essential. Over-dimensional cargo's inclusion in the e-way bill pertains to specifying its unique characteristics, ensuring accurate documentation and compliance while transporting such goods.
Who is required to generate E-way bill ?
E-way bill is required to be generated by :
2. Transporter of Goods
here either registered person or transporter can generate E-way bill.
Before generation of E-way bill, both the Registered Person as well as transporter needs to be registered at E-way bill portal of GST.
3. Any other Unregistered person can also enroll on the E-way bill portal of GST and generate E-way bill for his/her own use.
What type of Goods require E-way Bill generation?
E-way bill is required for movement of goods exceeding Rs.50000 in a conveyance or vehicle for the following type of goods :
1. Any sale of Goods
2. For any other reasons i.e. goods send on consignment, branch transfers, sales return etc.
3. In case of any inward supply from an Unregistered dealer
However, there are two other circumstances prescribed wherein E-way bill is mandatory even if the value of goods is less than Rs.50,000 :
1. When there is Inter-state movement of Goods by Principal to Job-worker
2. When there is Inter-state transport of Handicraft goods by a dealer who is not required to be registered i.e. Exempt from Registration
E-way bill Format and Process
E-way Bill (EWB-01) consists of two parts : Part A & Part B
Part - A :
Part A Consists of details of Supplier and Receipient and the details of Invoice, dispatch etc.
Part B :
In Part B, the transporter details and the vehicle details will be available
Since an E-way bill can be generated by a Registered person as well as a transporter of goods, Part - A and Part - B can be filled either by a Registered person or the Transporter.
It is also possible that the registered person fills Part - A and the transporter fills Part B before the actual movement of goods.
It is also possible that the transporter is transporting multiple consignments in a single vehicle. In that case, the transporter can generate a single consolidated E-way bill (EWB-02) in which the details of all single E-way bills can be provided.
Validity Period of E-way Bill
There is a validity period of each E-way bill generated on the e-way bill portal.
The same is as under :
Description of Vehicle | Kms. i.e. Distance | Validity of E-way bill |
|---|---|---|
Normal Vehicles | upto 200 Kms. | 1 day |
Normal Vehicles | for additional 200 Kms. or part | Additional 1 day |
Over Dimensional Vehicles | Upto 20 Kms. | 1 day |
Over Dimensional Vehicles | for additional 20 Kms. or part | Additional 1 day |
E-Way Bill Expired What To Do?
Understanding the e-way bill format is pivotal, especially regarding its validity for transportation. The e-way bill's validity typically extends to a distance of 200 kilometers, beyond which a new e-way bill is required. This ensures that the transportation process complies with GST regulations and that the goods being transported are appropriately documented throughout their journey. Consignment sales under GST require proper documentation, often involving the generation of an e-way bill through the designated e-way bill portal. Adhering to the specific format of the e-way bill and using the online platform for its generation ensures compliance and accuracy in documenting goods transported via courier services under GST regulations.
Cancellation or updation of E-way bills
E-way bill once generated can't be modified or edited. However, there is an option to update PART B of the same.
But if the E-way bill has been generated with any wrong/false information, the same can be cancelled.
The E-way bill can be cancelled within 24 hours of generation only.
However there is an option with the recipient to reject the E-way bill within 72 hours of generation.
When E-Way bill is not required?
In the following cases/situations, generation of E-Way bill is not required :
1. When the value of goods transported is less than Rs.50,000 except in case of interstate transfer of handicraft goods and goods sent by Principal to Jobworker
2. When the mode of transport is non-motored vehicle
3. When the goods are transported under custom seal or supervision
4. When the goods are being transported in rail either by Central Government, State Government or local authority
5. When goods are transported through customs ports, airports, air cargo complexes, and land customs stations to ICD or CFS for custom clearance.
6. When goods are transported by the Ministry of Defence
7. When goods are transported to or from Nepal or Bhutan
8. When goods fall under the category of non-supply of goods under Schedule III of CGST Act.
9. Part B of E-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the state only.
Different State Limits for Generation of E-way Bills
The above provisions for generating E-way bills are based on CGST Act and rules. However various state government has provided relief in generation of E-way bills for goods transported within that state in terms of basic exemption limit or in respect of certain specific goods/items.
For Example, in Tamil Nadu and Rajasthan, the limit of Rs.50000 has been increased to Rs.1 lakh for generation of E-way bill within the state.
Please check the respective State GST website for updates in this regard.
Relevant Act and Rules of CGST regarding E-Way Bill
E-way bill system has come into force as per Section 68 of the CGST Act which reads as under :
Section 68. Inspection of goods in movement -
(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
To give effect to above Section, CGST rules has introduced rule 138 which reads as under :
Rule 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.
(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an ecommerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal:
Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment:
Provided also that where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation 1. - For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of India, Ministry of Finance, Notification No 56/2018-Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018 as amended from time to time.]
Explanation 2 . - For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways, the railways shall not deliver the goods unless thee-way bill required under these rules is produced at the time of delivery.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, the transporter may, at his option, generate and carry the e-waybill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of up to fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1 . - For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2 . - The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01:
Provided that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB -01 for further movement of the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01,the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall Not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has Not generated the e-way bill in FORMGST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except incase of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:
Provided that where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1 :
Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-waybill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table: -
Sl. No Distance Validity period
(1) 1.Up to 3[200 km.] One day in cases other than Over Dimensional Cargo 4[or multimodal shipment in which at least one leg involves transport by ship]
2.For every 3[200 km.]
or part thereof thereafterOne additional day in cases other than Over Dimensional Cargo 4[or
multimodal shipment in which at least one leg involves transport by
ship]
3. Upto 20 km
One day in case of Over Dimensional Cargo 4[or multimodal shipment in which at least one leg involves transport by ship]
4.
For every 20 km. or part thereof thereafter
One additional day in case of Over Dimensional Cargo 4[or multimodal shipment in which at least one leg involves transport by ship]:
Provided that the Commissioner may, on the recommendations of the Council, by Notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required.
4[Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.]
Explanation 1. - For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.
Explanation 2. - For the purposes of this rule, the expression "Over Dimensional Cargo" shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act,1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made available does Not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State or Union territory shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a Non-motorised conveyance;
(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of goods within such areas as are Notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory;
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to Notification No 2/2017- Central tax (Rate) dated the 28th June,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as No supply under Schedule III of the Act;
(h) where the goods are being transported-
(i) under customs bond from an inland container depot or a container freight station to a custom sport, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
(ii) under customs supervision or under customs seal;
(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under Notification No 7/2017-Central Tax(Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time and Notification No 26/2017 Central Tax(Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E)dated the 21st September, 2017 as amended from time to time;
(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported; and
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
5[(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.]
Explanation. - The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE [(See rule 138 (14)]
S. No Description of Goods
1. Liquefied petroleum gas for supply to household and Non domestic exempted category (NDEC)
customers
2. Kerosene oil sold under PDS
3. Postal baggage transported by Department of Posts
4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with
precious metal (Chapter 71)
5. Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) 6[excepting Imitation
Jewellery (7117)]
6. Currency
7. Used personal and household effects
8. Coral, unworked (0508) and worked coral (9601)
Forms of E-Way Bill - Click to Download
FORM GST EWB-02 - CONSOLIDATED EWAY BILL
FORM GST EWB-03 - VERIFICATION REPORT
FORM GST EWB-04 - REPORT OF DETENTION
FORM GST EWB-05 - APPLICATION FOR UNBLOCKING OF FACILITY FOR GENERATING EWAY BILL
FORM GST EWB-06 - ORDER FOR PERMITTING/REJECTING APPLICATION FOR UNBLOCKING OF FACILITY FOR GENERATING EWAY BILL
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