E-way bill is a document required by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees when the movement of goods is taking place through a motorized vehicle.

 

A brief note on E-Way Bill & its Format:

The e-way bill filing format comprises of two parts i.e., PART A and PART B.The filled form consists of a 12 digit e-way bill number, the date of generation, name of the generator and validity of the e-way bill.

PART – A PART – B
PART A Consists of :

• GSTIN of Supplier and/or Recipient,
• Place of Delivery,
• Invoice/ Challan No.,
• Invoice/ Challan Date,
• Value of goods,
• HSN Code,
• Reason for transportation –

o Supply, Export, Import, Job Work, sales return, exhibition etc.

 PART B Consists of :

• Transporter Document No./ Defence Vehicle No.,
• Vehicle Number in which goods are transported.
 
 
 
 
 
 
 
 

Who can fill Part-A ?

• The supplier; or
• Recipient; or
• the e-commerce operator; or
• Transporter, if e-Way Bill was not generated for that Invoice/challan by supplier/ recipient

 Who needs to fill Part-B ?

• The supplier – If he himself is transporting goods either owned or hired conveyance; or
• The Transporter – the supplier uses the services of a transporter then information related to PART A can be sent to the transporter along with filling PART -B

Part – A slip: Part-A Slip is a temporary number generated after entering all the details in PART-A of e-way bill. This can be shared or used by transporter or the person generating Part-A can later on enter the PART-B and generate the e-way Bill. Hence, entering of Part-B details convert the Part-A slip into an e-way bill.

Part – B: E-Way bill is complete only when Part-B is entered. Filling up of Part-B of the e-way bill is a must for movement of the goods, except for within the same state movement between consignor place to transporter place, if distance is less than 50 Kms.

 

Every registered person who causes movement of goods of consignment value1 exceeding fifty thousand rupees— (i) in relation to a supply2; or (ii) for reasons other than supply3; or (iii) due to inward supply4 from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.

1Consignment value of goods shall be the value, as may be 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.

2Supply includes either sale or purchase of goods.
3Reasons other than supply includes Goods sent to Job worker, Goods sent on approval basis etc.
4If a supply is made by an unregistered person to a registered person and the registered person is known at the time of commencement of movement of goods, it would be deemed that the movement of goods is caused by the registered person.
In such a case, the registered person or the transporter shall generate the e-way bill.
 

Thus a registered person cannot transport goods without an e-Way Bill if value of goods is more than Rs 50,000 except in case of DELHI, WEST BENGAL, and TAMIL NAIDU where limit is Rs 1,00,000 & Bihar, where limit is Rs 2,00,000.

However, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,—

(a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or
(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months.

 

EXCEPTIONS TO THE E-WAY BILL REQUIREMENT

No e-way bill is required to be generated in the following cases :

• Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017;
• goods being transported by a non-motorised conveyance;
• goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
• in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State; and
• Consignment value less than Rs 50000.

Further, considering the case of supply of goods by an Unregistered person to an Unregistered one: As per the e-way bill rules, e-way bill is not required to be generated in such a case. However, here too, the unregistered supplier will have an option to generate the e-way bill under the “Enrolment for Citizen” option on the e-way bill portal.
 

VALIDITY OF E-WAY BILL

An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of e-way bill-

Type of conveyance Distance Validity of EWB
Other than Over dimensional cargo
Less Than 100 Kms
For every additional 100 Kms or part thereof
1 Day
Additional 1 Day
For Over dimensional cargo
Less Than 20 Kms
For every additional 20 Kms or part thereof
1 Day
Additional 1 Day

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.

#Exceptional Nature like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc.
 

CANCELLATION OF E-WAY BILL

The e-way bill once generated can be cancelled by the generator within 24 hours of its generation. Also, Recipient has an option to reject e-way bill within 72 hours of its generation. E-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. However, If a particular e-way bill has been verified by the proper officer, then it cannot be cancelled. Also, if any mistake, incorrect or wrong entry is found after submission of the e-way bill, then it cannot be edited or corrected. The only option available is cancellation of e-way bill and generate a new one with correct details.

 

REJECTING AN E-WAY BILL

Recipient has an option to accept or reject an E-Way Bill within 72 hours;
o from generation of e-way Bill,or
o before the time of delivery of goods to the reciient
whichever is earlier.
 

CONSOLIDATED E-WAY BILL

Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying multiple consignments of various consignors and consignees in one vehicle can generate and carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.

 
 

You can further read about E-Way Bill FAQ’s: Visit Frequently Asked Questions- E-Way Bill

E-Way Bill

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