C.A. Binu K. Balakrishnan

C.A. Binu K. BalakrishnanThe Center Government vide its notification No. 15/2018, dated 23.03.2018, appoints the 1st day of April’2018, as the date from which the provisions of sub-rules (ii) (other than clause (7), requirement of consolidated e-way bill if the aggregate consignment value exceeded Rs. 50,000 by the transporter) (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax dated 07.03.2108 ie; information to be furnished prior to commencement of movement of goods and generation of e-way bill rule (Rule 138), shall come in to force.


“An E way bill is a declaration, the data of which is furnished electronically, on the common portal by consigner, consignee or transporter, which will be generated from the portal and should be carried along with the consignments”

An E way bill has two parts, Part A of GST EWB-01 consists information about the goods under consignment and Part B of GST EWB-01 consists information about transportation.


1. The main object of E way bill is to eliminate the present hurdles faced by the dealers to move goods from one place to another by preparing separate declaration for each state. A single e way bill is helpful for hassle free movement of goods across India as per new rule.

2. Since all movement of goods of consignment value exceeding Rs. 50,000/- will be furnished and recorded in the consigners and consignees GST No, there can be an easy tracking of goods movements by the department.


1. When there is a movement of goods of consignment value exceeding fifty thousand rupees by a registered person-

(i) In relation to a supply or

(ii) For reasons other than supply

(iii) Due to inward supply from an unregistered person

2. Where the individual consignment is less than Rs 50000/- but the aggregate of the consignment value of goods carried in the conveyance is more than Rs. 50000/- in case of road transport

3. Where goods are send by a principal located in one state or union territory to a job worker located in any other state or union territory, irrespective of the value of the consignment

4. Where handicraft goods are transported from one state or union territory to another state or union territory by a person who has been exempted from the requirement of obtaining registration under clause (i) and (ii) of section 24, irrespective of the value of the consignment

5. The registered person or the transporter may, at his option, generate and carry the e way bill even if the value of the consignment is less than fifty thousand rupees.

6. Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill.


1. Every registered person who causes movement of goods or having inward supply from an unregistered person

2. The transporter, on an authorization received from the registered person.

3. An E commerce operator or a courier agency, on an authorization received from the consigner

4. The principal or job worker, if registered

5. Person who has been exempted from the requirement of obtaining registration under section 24  and transported handicraft goods

6. An unregistered person, where the movement is caused by him


There are some situations in which e-way bill is not required to be generated. Some of the important exemptions are provided below

1. Where the goods being transported are specified in Annexure to rule 138;


a. LPG for supply to household and non domestic exempted (NDEC) customers

b. Kerosene oil sold under PDS

c. Postal baggage transported by Department of Posts

d. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal

e. Jewellery, goldsmits’ and silversmiths’ wares and other articles

f. Currency

g. Used personal and household effects

h. Coral, unworked and worked coral

2. Where the goods are being transported by a non-motorized conveyance

3. Where the goods are being transported from the customs port, airport, air cargo complex and land customs station for clearance by customs.

4. Where the goods being transported are alcoholic liquor for human consumption, petroleum crude etc

5. Where empty cargo containers are being transported

6. Where the goods are being transported upto a distance of 20 kms from business of the consigner to a weighbridge and back

7. Where consignor is the central govt, state govt or a local authority for transport of goods by rail



The value determined in accordance with the provisions of section 15, declared in an invoice, bill of supply or delivery challan, as the case may be, issued in respect of the said consignment and also includes CGST, SGST or UGST, IGST and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

In short, an E-way bill is necessary for movement of goods of consignment value exceeding Rs. 50,000 or irrespective of the value in special cases whether related with a supply like sales, purchases etc or branch transfer, movement of goods to principal to job worker or movement of goods for own use etc. The details of the transaction to be furnished on the common portal and an e-way bill can be generated. An E way bill can be generated by the consigner, consignee or transporter.

GST e-Way Bill generation- Things you must know

More Under Goods and Services Tax


  1. anilkvs123 says:

    Fora Job Worker , in EWB, what is the value shown in EWB ?. Only Jobwork charges( Inv. Value) or Total Value of Goods. If We are shown the Total Value in EWB( irrespective of Invoice Value) , whether it is reflected in Our(Job worker) GTR1. Please clarrify.

  2. sandeep says:

    Respected Sir,

    please advice us on following issue :

    we are Mumbai based Exporter purchasing goods from Gujrat state suppler for export. Our Gujarat based suppler dispatching goods directly to Mundra Port Gujarat (with in the state) as we are going to export from Mundra port. In this case

    1) our Suppler’s Eway Bill is enough for this transaction or

    2) we also have to generate Eway bill from Mumbai to Mundra (Even goods not come to Mumbai).

  3. Somnath Dutta says:

    Please inform if any changes made for EWB from 1st Apr-18 and please confirm if E-suvidha is still running for which state.

  4. Alfahad says:

    E way bill can be generate by any of the like supplier, transporter,recipent
    Transporter can generate e way bill and fill both part A and B so it is ok or not whether we have fill details or we will tell transporter that you only generate e way bill by filling both parts

  5. S K Sarda says:


    I purchase goods from other States for resale to consumers in my home State.. My distributor/dealer based in other State will generate E way Bill.
    Am I also required to generate or confirm the e way bill generated by supplier sitting in another State.

    Kindly advise


    s k sarda

    1. Binu K. Balakrishnan says:

      Hi Sarda,

      E way bill can be generated by consinger, consignee and transporter. So E way bill generated by your dealer in another state is sufficient.

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