D-D-Deferred, Extended, these words are now common in GST regime; since GST implemented E-way bill has been deferred more than five times. Now government has changed the rules of E-way bill and declared date to implement E-way from 1st April-2018. The Council has decided very right date to implement, because previous month date extended due to technical glitch, now with hoping that technical glitch has been resolved. I hope that this time people will not make April FOOL.

Beside of this council is ensuring that technically e-way bill portal is ready to issue lakhs of e-way bill on daily basis. In reality we will see after 1st April-18 whether it will work or once again date will extend or business will enjoy April Fool.

Now government wants to implement e-way bill as soon as possible because law revenue tax collection since previous few months and for evasion of tax is a big concern in government mind. The government is already under pressure because LokSabha election is next year and government wants resolve all GST glitches earliest possible.

Finance Minister is expecting that after implementing E-way bill revenue collections from the GST could pick up over the coming month as provisions such as E-way bills for transport of goods kick up.

An E-way bill previously in VAT regime well known as road permit, E-sancharan, way bill, E-sugam, ST Form-10, Form-61 &62, Form-DIX, Form-402 & 403, Form-38, Form-26, JVAT-504G, Form-16, Form-49, Form-35, Form-40, Form-33, Form-32, Form-25 & Form-50 etc. different states, different names. In some state it was being issued by manually or some states was online generation processor. Now all processor would be online /digitalize. There is no processor for issue a manual e-way bill in GST regime.  The Govt. is going to be implement a very hassle free system to reduce time wasting and will save cost of a large industry back bone. The e-way bill provisions aim to remove the ills of the erstwhile way bill system prevailing under VAT in different states, which was a major contributor to the bottlenecks at the check posts.

As council has decided that interstate E-way will be implementing from 1st April-2018 Nationwide. And Intra-State E-way bill will be implementing in four lots.  In first lot Karnataka, Kerala and Tamilnadu are likely to implement the same in first phase from 15th April-2018. And every week few states will implement intra-state e-way bill. And before 1st June-2018 all states will have to start e-way system.

What is E-way bill:– The E-way bill, short form for electronic way bill, is a document to be generated online under GST system, when goods of the value of more than Rs.50,000 are shipped inter-state or intra-state. The E-way bill must be raised before the goods are shipped and should be include details of the goods, their consignor, recipient or transporter.

E-way bill advantage and disadvantage:-

Advantage of E-way bill:

Less documentation:- All the exiting state-wise documentation required for movement of goods will never again be require. Another beneficial that is available for the transporters is the establishment of RFID device in the vehicle used to transport consignment on a regular premise. The person in charge of the vehicle never again needs to convey physical copies as the device is attached to the vehicle and the e-way bill can be mapped and verified through the device.

Cost reduction: E-way bill will reduce the logistic cost. E-way bill would reinforce proper invoicing and along these lines would reduce tax avoidance.

Efficient transportation: It would be increase efficient & speed of transportation. A truck in India covers an annual average distance of 85,000 km as compared to 1,50,000 to 2,50,000 km in developed countries which pose a clear indication that our transportation systems needs some reforms. E-way would help to reform the industry.

No waiting time at check post and faster movement of goods thereby optimum use of vehicle/resources.

User friendly e-way bill system:- E-way bill systems & portal is very user friendly and easy. Even dealers can easily self download the e-way bill.

Easy and quick generation of e way bill:- E-way bill  would be generate easily and quick, there is not big task to generate e-way bill. In upcoming time it will be make very easy because government is working very lightly.

Disadvantages of E-way Bill:-

Poor Internet facility: – Poor internet connectivity or not availability in most of location can be big concern.

Different opinion from different states:-  Most of states are concerning about e-way bill systems. Most of states wants to implement their own e-way bill systems, in future it can be big huddle.

Glitches in generating e-way bills-:- It is big problem at e-way bill portal because last time date was deferred due to technical glitches.

Industries engaged in multiple modes of transportation will end up generating a large number of bills for every shipment.

Important information is to be given at E-way bill portal:

There are two parts of E-way bill generation-


  1. GSTIN of Supplies, Place of dispatch 3. GSTIN of Recipient 4. Place of delivery 5. Document Number 6. Document Date 7. Value of Goods 8. HSN Code 9. Reason for Transportation


1. Vehicle Number

2.  Transport Document Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No

Summarized important points of E-way Bill as below:-

> E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50000/-. For smaller value consignments, no e-way bill is required.

>  The provisions of sub-rule (7) of Rule 138 will be notified from a later date. Therefore, at present there is no requirement to generate e-way bill where an individual consignment value is less than Rs. 50,000/-, even if the transporter is carrying goods of more than Rs. 50,000/- in a single conveyance. Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way bill generation.

>  Public conveyance has also been included as a mode of transport and the responsibility of generating e-way bill in case of movement of goods by public transport would be that of the consignor or consignee.

> Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.

>  Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours,whichever is earlier.

>  In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill.

> Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf.

> Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill.They have to generate PART-A of eway bill.

> Extra validity period has been provided for Over Dimensional Cargo (ODC).

> If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transhipment or in case of circumstances of an exceptional nature.

> Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill.

> Once verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union territory, unless and until, specific information for the same is received.

> In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.

> Movement of goods on account of Bill-To-Ship-To supply will be handled through the capturing of place of despatch in PART-A of e-way bill.


The contents of this document are solely for information/knowledge purpose and have been prepared on the basis of relevant provisions and as per the information exiting at the time of preparation. It does not constitute professional advice or a formal recommendation. The author has undertaken utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.

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