Article Covers the following topics 1. What is an e-Way Bill? 2. When Should e-Way Bill be issued? 3. Cases when e-Way bill is Not Required 4. Who should generate an e way bill? 5. Consolidated E-Way Bill 6. States that have Notified e-Way Bill 7. Process to generate e-Way Bill 8. Validity of e-Way Bill 9. E-way Bill can be cancelled? 10. Documents or Details required to generate e-Way Bill.

Rajasthan government has notified e-way bill effective from December 20, 2017 even as the Center has prepared a schedule of operationalizing it across the country from February 1, 2018. A nationwide E-way Bill System is to be rolled out on trial basis from 16th January, 2018.

GSTN CEO Prakash Kumar said: “Taxpayers and transporters need not visit any tax office or check post as the e-way Bill can be generated electronically in a self-service mode. The new system enables generation of e-Way bill on the portal, through mobile App, through SMS and for large users using offline tool.

Avail the opportunity to get used to the E-Way Bill system before it becomes compulsory.  Under GST, transporters should carry an e-Way Bill when moving goods from one place to another. Since it is a new rule introduced under GST, it is necessary for all consignors/ consignees/ transporters to be aware of the required compliance. In this article, we cover the following topics:

1. What is an e-Way Bill?

E-Way Bill is an electronic way bill for movement of goods which can be generated on the e-Way Bill Portal. Transport of goods of more than Rs 50,000 in value cannot be made by a registered person without an e-way bill. E-way bill can also be generated or canceled through SMS. When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

2. When Should e-Way Bill be issued?

E-way bill will be generated when there is a movement of goods of value more than Rs. 50,000

  • In relation to a ‘supply’
  • For reasons other than a ‘supply’ ( say a return)
  • Due to inward ‘supply’ from an unregistered person

In simpler terms, the term ‘supply’ usually means a:

  • Sale – sale of goods and payment made
  • Transfer – branch transfers for instance
  • Barter/Exchange – where the payment is by goods instead of in money.

Therefore, e-Way Bills must be generated on the common portal for all these types of movements.

3. Cases when e-Way bill is Not Required: In the following cases it is not necessary to generate e-Way Bill:

  • The mode of transport is non-motor vehicle
  • Goods transported from port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
  • The distance between the consigner or consignee and the transporter is less than 10 Kms and transport is within the same state.
  • Transport of specified goods.

4. Who should generate an e way bill?

  • Registered Person – E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than Rs 50,000.
  • Unregistered Persons – Unregistered persons are also required to generator e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. 
  • Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
Who has to issue? When it is to be issued? Which part is to be filled? Which form is to be filled?
Every Registered person under GST Before movement of goods Fill Part A Form GST EWB-01
Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods Before movement of goods Fill Part B Form GST EWB-01
Registered person is consignor or consignee  and goods are handed over to transporter of goods Before movement of goods Fill Part B  The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01
Transporter of goods Before movement of goods  Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB-01
An unregistered person under GST and recipient is registered Compliance to be done by Recipient as if he is the Supplier.  1. If the goods are transported for a distance of ten kilometers or less, within the same State/Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient

5. Consolidated E-Way Bill: If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment. If both the consignor and the consignee have not created an e-way bill, then the transporter can do so by filling out PART A of FORM GST EWB-01 on the basis of the invoice/bill of supply/delivery challan given to them.

6. States that have Notified e-Way Bill: The following states have notified e-Way bill for inter-state transport:

  • Karnataka
  • Uttarakhand
  • Rajasthan

7. Process to generate e-Way Bill

  • E-Way Bill can be generated on the e-Way Bill Portal. All you need is a Portal login.
  • Registration on the EWB portal  http://ewaybill.nic.in/
  • The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.
  • If transport is by road – Transporter ID or the Vehicle number.
  • If transport is by rail, air, or ship– Transporter ID, Transport document number, and date on the document.

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

Distance Validity of EWB
Less Than 100 Kms 1 Day
For every additional 100 Kms or part thereof additional 1 Day

9. E-way Bill can be cancelled?: Yes, if E-way bill is generated but goods are not supplied or there is any mistake in E-way bill data, E-way bill can be cancelled within 24 hours of generation. You cannot cancel an E-way bill if it was verified during transition.

10. Documents or Details required to generate e-Way Bill:

  • Invoice/ Bill of Supply/ Challan related to the consignment of goods.
  • Transport by road – Transporter ID or Vehicle number.
  • Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.

HAPPY MOVEMENT OF GOODS!

Author Bio

Qualification: CA in Practice
Company: Pallavi Mehta and Associates
Location: Udaipur, Rajasthan, IN
Member Since: 19 Dec 2017 | Total Posts: 1

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10 responses to “All About E-Way Bill-no more a conundrum”

  1. Chirag says:

    Wow, loved the article, this author is amazing, God bless her.

  2. kedar Gokhale says:

    How an e.way bill s concluded. I mean, after receipt of the goods by the consignee, what formalities will he do so that confirmation of completion of movement of goods is recorded on e.way bill net work of GST.

  3. Rahul Sahi says:

    Mam,
    what about Delhi UT?
    From which website we have to generate eway bill please provide link also.

    Regards

  4. CA Praveen Tilot says:

    Nice Article. Very good.

  5. SAATWIK JAIN says:

    AWESOME

  6. SCP says:

    Sir,
    Really a good and simple exposure about EWB.
    A clarification is required please,
    Reg. validity of the EWB, at times of emergency, that is to say, due to unavoidable/natural disaster, is the EWB can be extended, beyond the additional one day, for the transporters, moving their goods for more than 100 Kms.? Is there any proviso announced by the GoI?

  7. mantun ray says:

    sir i loved your idea

  8. Tarun says:

    Gold And Silver under E-way Bill ?

  9. Ashok Chadha says:

    VERY NICE,
    THANK YOU

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