1. For Households

Question 1: A person has been shifting his households from one state to another. Whether EWB is required to be generated?

Solution 1: Used personal & household effects have been specifically covered in the annexure to rule 138 in respect of which EWB is not required to be generated. Therefore no EWB is required.

Question 2: A person purchased a new I phone 10 worth Rs. 80.000/- and carrying with him on motorized vehicle. Whether EWB required?

Solution 2: Yes, if the movement is caused by a registered person otherwise NOT.

Question 3: Whether EWB is required to be generated in case of movement of jewellery?

Solution 3: Jewellery is covered under list of exempted categories of goods in annexure to the rule 138. Hence no EWB required, however jewellery is taxable under GST.

For Movement other than the purpose of sale

Generally there is requirement of EWB whether movement is for sale or otherwise

Question 4: Is EWB required for movement of tools to customer place?

Solution 4: Yes, there is no exemption for movement of goods to customer place.

Question 5: An outdoor catering company is transporting utensils and other accessories for catering outside the kitchen, interstate or intra state. Is EWB required and what documents required?

Solution 5: This movement will be said by him for himself use. Although there is no supply still EWB required because there is movement of goods. Such EWB will be generated against delivery challan by providing “outward” movement and “for own use” under the reason for transportation.

Question 6: Whether it is required to generate EWB in case of movement of empty containers?

Solution 6 : Exemption has been granted by way of N/N 12/2018 which provides that a registered person is not required to generate an EWB where the empty cargo containers are being transported. This exemption may be applicable in case of transportation of empty bins and containers which are returned to the original supplier by customer.

2. For Export & Import

Question 7: In Export transaction to Nepal- requirement of EWB till destination or till the port/custom clearance?

Solution 7: There is NO need to generate EWB in case of goods being transported are transit cargo from or to Nepal. In other cases also, there is no need to generate EWB where goods are being transported under custom bond from ICD to port or under custom supervision only till clearance where customs examination is done.

Question 8: In case of High seas sale transaction- whether EWB is required?

Solution 8: EWB is required for movement of goods within the country. But in high seas sales there is no such movement take place therefore NO need to generate EWB. Although if goods is required to move from port to buyers place then EWB required.

Question 9: From custom port to warehouse – whether EWB is required? If yes, on what basis?

Solution 9: EWB is required to generate for every movement of goods. In this case EWB can be generated against “ Bill of entry” as “ Inward supply” from “ Unregistered person” and place of supplier shall be selected as “ other countries”.

Question 10: In case of import of goods or goods cleared from SEZ by raising bill of entry, whether customs duty must also be considered for the purpose of determining the limit of Rs 50,000/-.

Solution 10: Section 15 of CGST Act, 2017 is very clear about value of goods which includes all taxes , therefore custom duty has to be included for the purpose of computation of limit of Rs 50,000/- for generating EWB.

Wait for another article on EWB with example

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Location: Delhi, New Delhi, IN
Member Since: 16 Sep 2017 | Total Posts: 26
I am member of ICAI since Novemer, 2011. Having experience in Taxation and public speaking. i also posted few videos on you tube for GST. View Full Profile

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16 Comments

  1. Anubhav Jain says:

    sir,
    if a person “X” carrying goods in the personal car to another state for sale and the remaining stock he brings back in his own car so how the eway bill is generated and also in both the cases whether he has to mention it as a supply for sale or for own use? please clarify.
    thank you

  2. Chandra says:

    We are importing goods into Mumbai Port and clear goods on payment of duty (No storage at Custom Port). After due custom clearance, imported goods are taken into our Warehouse (30 Km) but within Maharashtra (from Mumbai Port to Thane Warehouse -same State).

    NO EWAY bill required for Intra State Movement in Maharashtra.

    Do EWAY bill is required for Movement from Port to Warehouse ?

  3. Basant Sharda says:

    If we are importing material and clearing at port after clearance, we are moving the same material from port to other place in same state.
    1. This movement (from port to other place in same city) will be treated as Intrastate or Interstate?
    2. according to answer of 1 above which notification will be applied e.g. central or respective state?

  4. Santosh Kumar says:

    If import made of 1 container (150 MT), while movement of goods in 10 trucks from cargo to factory,

    1. how to make eway bill for single bill of entry, goods distributed in 10 trucks.
    2. how to mention exact weight caring by each trucks

  5. Prakash says:

    Question- Movement of goods by road from Manufacturing to godown and it is 30 km far from the manufacturing,bill value is more then 50 thousand,purpose of movement is storage only. EWB is require for this transaction ??

  6. Harshank says:

    I hail from Gujarat. We have EWB for intra state movement for 19 listed items. I have to supply few items which includes some items from these 19 items ex. total items supplied 10 from which 2 items are from these 19 listed items. How shall i prepare EWB..?? for whole 10 items or those 2 items only.?

  7. Vaibhav Kansal says:

    there may not be requirement of generating EWB in case where movement is done before 1.4.2018 and one may continue the movement of goods without EWB.

  8. UBM Pragada says:

    Dear Sir,

    Good arrived in Indian Port and customs cleared,GST paid. Goods are moved from the port on 22nd March 18. They are in transit and from 01st Apr the GST is mandatory. Do we need to make Eway bill compulsary? if so how can we generate for date before 22nd March 2018?

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