Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.
Rule 138 of CGST Rules, 2017 provides that “information is to be furnished prior to the commencement of movement of goods” and “is to be issued whether the movement is in relation to a supply or for reasons other than supply”.
What is an e-way bill?
Rule 138 of CGST Rules, 2017 provides that, e-way bill is an electronic way bill which has to be generated by every registered person causing movement of goods of consignment value exceeding Rs. 50,000/-.
Such movement can be,
√ in relation to a supply
√ for reasons other than supply
√ due to inward supply from un registered person.
Who can generate an e-way bill?
This means an e-way bill can be generated by both registered and unregistered persons. 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.
How to generate an e-way bill?
(For place of delivery, the pin code of place of delivery must be provided. For Transport Document number, the Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number must be provided.)
Consolidated e-way bill
Validity of an e-way bill
|Upto 100 km||One day|
|For every 100 km or part thereof thereafter||One additional day|
(“Relevant date” shall mean the date on which the e-way bill has been generated)
Cancellation of an e-way bill
If the good fails to be shipped on the date of generation, the e-way bill can be cancelled within 24 hours but if it is verified in transit then, no cancellation can be made.
Exceptions to e-way bill requirement
No e-way bill is required to be generated in the following cases:
a) Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017
b) Goods being transported by a non-motorised conveyance;
c) Goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
d) In respect of movement of goods within such areas as are notified under rule 138(14) ( of the SGST Rules, 2017 of the concerned State; and
e) Consignment value less than Rs. 50,000/-