1. E-Way bill rules are prescribed in Rule 138 of CGST Rules 2017.

2. E-Way bill is required if movement causes through motorized vehicle.

3. Before causing any movement of Goods of value exceeding Rs. 50,000 (Including Taxes) generation of E-way bill is mandatory, either by the Supplier, Recipient, or transporter, as the case may be.

4. E-Way bill is compulsorily applicable in case of Inter State movement of Handicraft goods and goods send on Job work irrespective of the amount of goods.

5. In case Goods supplied by unregistered person, E-way bill shall be issued by recipient.

6. Where Goods have been moved without E-Way bill, it is transporter who can issue E-Way bill and if in a conveyance there are multiple shipment, transporter shall update details of EWB in Form GST EWB-02.

7. Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:

Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.

8. E-way bill has two parts, Part A – Details of goods supplied and Part B – Detail of conveyance.

9. By filling only Part A of E-way bill movement of goods can be caused till the transporter location within state up to 50 kms and then transporter can update conveyance detail in  Part B, but E-way bill shall be valid only after completion of Part B.

10. Filling up of Part-B of the e-way bill is a must for movement of the goods, except for within the same state movement between consignor place to transporter place,if distance is less than 50 Kms.

Source- https://cbic-gst.gov.in/pdf/18062019-FAQs-EwayBill-Faq.pdf (Page No. 13)

11. No E-Way bill required from and to Weighing scale up to 20 kms but delivery challan must accompany the goods.

12. E-Way bill can be cancelled within 24 hours of its issuance, if goods were not transported. But if verified in transit E-way bill cannot be cancelled.

13. Non-compliance of E-way bill rules shall cause penalty of Rs 10000 or tax sought to be evaded which-ever is higher.

14. The e-way bill is valid for 1 day for each 100 kms., there after each 1 day for additional 100 kms. In case of over dimensional cargo it is 20 kms in place of 100 kms.

15. E-way bill validity can be extended, but same can be done within 8 hours from the expiry of E-way bill.

16. Stake holders can issue E-Way bill on their choice even if the value of supplies is less than Rs. 50000.

17. The issuer of E-way bill shall inform the E-way bill details to the counter party, and the counter party has the option to accept or reject the same within 72 hours of the communication made available or delivery of goods whichever is earlier.

18.There are some goods which are explicitly waived off from issuance of E-way bill, the list of same has been provided in the Rule 138.

19. The person in charge of the Conveyance shall carry the Invoice, Bill of Supply, or Delivery Challan and E-way bill Copy or E-way Bill no. in electronic form. In case of imported goods, the Bill of Entry is must with goods and BOE no. should be mentioned on E-way bill.

20. The Government shall appoint the proper officers to intercept the vehicles and verify the E-way bills.

21. In case if during interception or verification officer take more than 30 minutes, the transporter can inform the same by uploading the prescribed form.

Author Bio

Qualification: CA in Practice
Company: Puneet Deora & Company
Location: Goregaon East, Mumbai, Maharashtra, IN
Member Since: 02 Apr 2020 | Total Posts: 3

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5 Comments

    1. Puneet says:

      Regarding point no. 10:”Filling up of Part-B of the e-way bill is a must for movement of the goods, except for within the same state movement between consignor place to transporter place,if distance is less than 50 Kms.”

      It is clearly written in CGST Rule 2017, Rule No. 138 sub rule (3) proviso to sub rule is 3; reproducing the same here:

      “Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or 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 recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01”
      Thanking you.

      1. Mukesh says:

        You have corrected the point No. 10.
        Now, i am agree with your comment.

        In this regard, also inform you that, e-way bill Part A will have to be generate by consignor or consignee.

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