Example No. 1 A truck contains 3 consignments based on 3 invoices, Invoice 1 for Rs 55,000/, invoice 2 for Rs 35,000/- and invoice 3 for Rs 90,000/- , how many E-Way Bill (EWB) will be generated.

Solution No. 1 E-Way Bill will be generated Bill/ Invoice wise , i.e. when value of invoice exceed Rs 50,000/- therefore, in this case E-Way Bill will be generated for Invoice no 1 & 3 only.

Example No. 2 Mr. Ganesh sent goods for job work worth Rs 42,000/- from Delhi to UP, whether EWB needs to generate?

Solution No. 2 In case of inter state movement of goods for job work, it is mandatory to generate EWB irrespective of amount, therefore in this case EWB needs to generate.

Example No.3 Mr. Suraj sent Handicraft goods worth Rs 32,000/- from Delhi to Punjab, whether EWB needs to generate?

Solution No. 3 In case of movement of handicraft goods, it is mandatory to generate EWB irrespective of amount, therefore in this case EWB needs to generate.

Example No. 4 Mr. Ram (Delhi) sent goods to his transporter(Delhi) for further transportation, transporter’s place is 8km far from ram’s office, whether EWB needs to generate?

Solution No. 4 Yes, EWB will be generated but there is exemption for filing Part B of EWB if distance of supplier and transporter is less than 10km and movement causes within the state.

Example No. 5 Mr. Ram (Delhi) sent goods to his transporter (Haryana) for further transportation, transporter’s place is 9km far from ram’s office, whether EWB needs to generate?

Solution No. 5 Yes, also there is NO exemption for filing Part B of EWB, because exemption of filling Part B is when movement is within the state i.e. EWB including Part B is needed irrespective of distance is movement is inter state

Example No. 6 Mr. Guru filled and generated EWB at 3.00 pm on 2nd Feb, 2018 , after generation of EWB Guru finds some mistake in EWB, by what time he can cancle and regenerate new EWB?

Solution No. 6 In case of error in EWB supplier or any other person can cancel and regenerate EWB within 24 hours of issue, therefore Mr. Guru can cancel it up to 2.59pm of 3rd Feb,2018.

Example No. 7 Mr. Raghu generate EWB for transport goods from Delhi to Gujrat (distance 750 km appx) on 5th Feb, 2018, what is the validity of EWB?

Solution No. 7 EWB is valid for 1 day up to 100 km of distance and it wil increase 1 day each when distance increased by 100km or part thereof , therefore in this case EWB is valid up to 8 days(For 700 km 7 days and for another 50 km another 1 day).

Example No. 8 Mr. Bansal (supplier) generate EWB on 10th Feb, 2018 at 4.00pm , by what time Mr. Kansal is liable to accept EWB?

Solution No. 8 EWB can be accepted or rejected by recipient up to 72 hrs of issue otherwise deemed acceptance will be consider, therefore Mr. Kansal can accept up to 3.59 pm of 13th Feb, 2018.

Example No. 9 Mr. Aakash (supplier) sent goods worth Rs 1,20,000 from hand Rickshaw from karol bagh to shahdra (distance 12km appx), whether EWB needs to generate?

Solution No. 9 EWB will be generate only for motorize vehicle only, therefore in this case no need generate EWB because rikshaw is nonmotorize vehicle.

Example No. 10 Multiple invoice generated on same customer and goods supplied on same truck. Single EWB or multiple EWB?

Solution No. 10 Three Different EWB needs to generate.

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Qualification: CA in Job / Business
Company: Shrama Goel & Co LLP
Location: Delhi, New Delhi, IN
Member Since: 16 Sep 2017 | Total Posts: 24
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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12 responses to “10 Numeric examples of E-Way Bill under GST”

  1. Puneet says:

    Hi, Mr A is from rajasthan and purchase goods from Mr B in West Bengal and want to deliver the material directky from westbengal to Mr c in telengana .There are two invoice raised one by Mr B on mrA and second on Mr A to Mr C ,how the way bills be raised

  2. U S MISRA says:

    Solution No. 10 Three Different EWB needs to generate. What is the means of Three Different EWB if I generate 5 bills to same customer if Amount of 20000/- each bill.?

  3. bala says:

    dear Sir, For creating e-way bill for exhibition goods, say if material is going from TamilNadu, to Gujarat. What should be the To address in the E-way bill (assume, we choose: Exhbition & Document Type: Delivery Challan)
    If we put our own name, then whethr IGST calculations is correct??

  4. ASHVI MEHTA says:

    if container stuffed at factory from gujarat-rajkot and send to pipavav port ( gujarat) for export need to generate eway bill ? Sir please reply.

  5. Sunil says:

    Hi, What is the eway bill requirement for one invoice moved under multiple trucks, say one invoice for 3 tructs.

  6. ramakant says:

    Excellent. that’s helpfull

  7. kapil singhal says:

    1 thing i need to ask is whether E rikshaw will consider motorize vehicle or not

  8. kapil singhal says:

    Good sir, nice effort, please post more FAQs for more understanding. keep it up.

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