E-way Bill under GST – A Brief Analysis

E-way Bill

Section 68 (Inspection of Goods in movement) of Goods and service Tax act read with rule 138 of the rules framed thereunder. Mandates that the Government may require that person in charge of a conveyance carrying any consignment of goods of value exceeding Rs.50000 carry with him such documents.

Movement should be:-

i) In relation to a supply; or

ii) For reasons other than supply; or

iii) Due to inward supply from an unregistered person,

Registered person causing movement of goods shall furnish the information relating to the said goods in part A of Form GST EWB-01 before commencement of such movement.

Exceptions to minimum Consignment value of Rs.50000 for E-Way Bill

• Inter-state transfer of goods by principal to job worker
• Inter-state transfer of handicraft goods by a person exempted from obtaining registration.

Who can generate the e-way bill?

E-way bill id to be generated by the registered consignor or consignee or the transporter. Where neither the consignor nor consignee generates the e-way bill and the value of the goods is more than Rs.50000 it shall be the responsibility of transporter to generate it.

Validity period of e-way bill/consolidated e-way bill

Sr. No	Distance Within Country	Validity period from relevant date
1.	Up to 200 km	One day in cases other than Over Dimensional Cargo
2.	For every 200 km or part thereof thereafter	One additional day in cases other than Over Dimensional Cargo
3.	Up to 20 km	One day in case of Over Dimensional Cargo
4.	For every 20 km or part thereof thereafter	One additional day in case of Over Dimensional Cargo.

Information to be furnished in the e-way bill

Part A : to be furnished by the registered person who is causing movement of goods

Part B: – to be furnished by the person who is transporting the goods.

However, information in Part-A may be furnished:

• By the transporter if so authorized or
• By the e-commerce operator/ courier agency, where the goods are supplied through them.

Details of conveyance may not be furnished in part-B

In case of intra state movement of goods up to 50 km distance

• From place of business(PoB) of consignor to PoB of transporter for further transportation or
• From PoB of transporter finally to PoB of the consignee.

Transfer of goods to another conveyance

In such cases, the transporter or generator of the e-way bill shall update the new vehicle number in part-B of EWB before such transfer and further movement of Goods

Cancellation of e-way bill

E-way bill can be cancelled if either goods are not transported as per details furnished in the e-way bill. The e-way bill can be cancelled within 24 hours from the time of generation.

Is e-way bill required in all cases?

E-way bill is not required to be generated in certain specified cases [Rule 138(14)] even amount exceed Rs.50000/-

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.

5. Jewellery, goldsmiths’ and silversmiths’ wares and other articles.

6. Currency

7. Used personal and household effects

8. Coral, unworked and worked coral.