CA Anita Bhadra

1. INTRODUCTION:- The Government has notified implementation of E Way Bill Rules vide notification no. 27/2017 date 30.08.2017. These rules are likely to be implemented w.e.f. 01 Oct 2017. The issue on E Way Bill is very significant, not only for business, industries but also for transporters, consignors, consignees of the goods.

2. WHAT IS E WAY BILL :- E way bill is an Electronic Way Bill  which is required  for movement of goods of value exceeding Rs 50000/-. It is generated on GST Portal by registered consignor, consignee or transporter

3. WHO WILL GENERATE E WAY BILL:- Every registered person who intends to initiate a movement of goods  of value exceeding Rs 50,000/- is required to generate an e way bill .

A registered person or the transporter may generate at his option and carry e way bill even if the value of the consignment is less than Rs. 50000/-

(a) E Way Bill must be generated on common portal for following types of movement of goods :-

(i) Supply (consignor or consignee)

(ii) Job work

(iii) Line Sales

(iv) Sales / purchase return .

(v) Exhibition or fairs

(vi) Own use

(b) Movement of goods  can take place in any of the  following mode of transportation :-

(i) Consignor’s/ consignee’s own vehicle .

(ii) Hired vehicle

(iii) Railways

(iv) Air

(v) Vessel (Water ways)

4. E WAY BILL FORMAT IN GST PORTAL:- The registered consignor / consignee has to furnish information relating to such goods in Part A of Form GST-EWB-01 electronically on common portal. The information to be filled prior to commencement of movement of goods in the format indicated below :-


Rule 138(1)

E –Way Bill


Sl Description Remarks
A1 GSTIN of Recipient
A2 Place of Delivery It will indicate postal PIN code of place of delivery
A3 Invoice or Challan No.
A4 Invoice or Challan Date
A5 Value of Goods
A6 HSN Code
A7 Reason for Transportation ** Refer Note 1**
A8 Transport Document No. It will indicate Good Receipt No./Railway Receipt No. Airway Bill No. / Bill lading No.


B Vehicle Number

** Note 1** Reason for transportation need to be chosen  from following drop down menu :-

(i) Supply

(ii) Job work

(iii) CKD ( complete knock down) or SKD Semi knock down)

(iv) Recipient not known

(v) Line Sales

(vi) Sales Return

(vii) Exhibition or fair

(viii) Own use

(ix) Others

Part B of EWB-01 can be filled by Consignor, consignee or the  transporter. In case of goods movement by Railways, Air or Vessel, Part B of EWB-01 has to filled by the Consignor or consignee. Part B need not to be filled if goods movement are within ten kms within the same State.

5. RESPONSIBILITY TO GENERATE E WAY BILL– In case , Consignor or Consignee does not generate E Way Bill  for goods being transported by road , then it is mandatory for the transporter to generate E Way Bill. The transporter will generate E Way Bill on the basis of information provided by such consignor or consignee in part A of EWB-01. He will fill vehicle details in Part B of the EWB -01 form

Once e way bill is generated, it will be available to Supplier, Consignor & Transporter on portal. Recipient of the goods may accept/ reject the E Way Bill within 72 hrs of its generation. In the absence of any action from recipient within the stipulated time, he is deemed to have  accepted the E Way Bill.

6. MOVEMENTS OF GOODS BY TRANSPORTER’S VEHICLE :- Transporter will commence movement of goods only after ensuring compliance of E Way Bill generation . .

(a) E Way Bill for Multiple Consignments – Where multiple consignments are intended to be transported in one vehicle, a consolidated e way bill in form EWB-02 can be generated by transporter on common portal .

While generating consolidated E Way Bill, if transporter finds a Consignment is without E Way Bill, he will generate the same l for such Consignment on the basis of Invoice, Bill of supply or Delivery Challan.

Serial number of each consignment generated in portal need to be indicated in consolidated E Way Bill.

(b) Transferring goods from one vehicle to another –  Any transporter transferring goods from one vehicle to another in course of transit, need to update the details of vehicle in the e way bill on common portal before transferring goods from one vehicle to another and further movements of goods.


(i) Invoice / Bill of Supply / Delivery Challan

(ii) Copy of E Way Bill

8. CANCELLATION OF E WAY BILL – If goods are not transferred even after generation of E Way Bill or details furnished in E Way Bill found to be incorrect, the same  may be cancelled within 24 hours of its  generation. However , it can not be cancelled if vehicle is in transit and the details have been verified by the designated officer during the process of transit.


E Way Bills will be valid for one day for goods movement within 100 km. For every 100 kms thereafter, it will be valid for one additional day .

For example Goods movement for 200 kms –

validity will be 1st 100  kms 1 day

2nd 100 kms 1 day

Total validity for 200 kms 2 days

Likewise for 1000 kms, validity of E Way Bill will be 10 days and so on .

Under exceptional circumstances like floods, landslides, Accident or force majeure, when goods can not be delivered within validity period, Transporter will generate new e way bill by filling Part B of GST EWB-01. Further, if vehicle is changed, new E Way Bill will be generated before transferring goods to another vehicle and further movement of goods.

Validity will be counted from the day E Way Bill has been generated and each day will be counted 24 hrs. For example  E Way Bill generated on 31st Aug 2017 at 06.00 pm for 100 km of goods movement, It will be valid till 06.00 pm of 01st September 2017. Thus , one has to be very careful of timing of E Way Bill generation.

GST Commissioner may by notification can extend the validity of E Way Bill for certain category of goods.

10. DETAILS TO BE FURNISHED BY OFFICER CHECKING VEHICLE ON ROAD– An officer who stops vehicle and checks the consignment , E Way Bill and relevant documents need to file summary report of every inspection by filling details in Part A of form EWB-03 on portal, Final report of findings need to be indicated in part B of Form EWB-03 on portal by designated officer within three days .

12. DETENTION OF VEHICLE – If vehicle carrying goods has been detained by designated officer  for discrepancy in E Way Bill or for some other reason, the details of detention can be uploaded by consignor, consignee or transporter in form EWB-04. Other reasons of vehicle detention could be violation of Motor Vehicle Act such as relevant vehicle papers are not in order, PUC not available, overloading and for any other traffic related violations.


EWB-01- Need to be furnished by consignor / consignee / transporter prior to movement of goods.

EWB-02- Need to be furnished by the transporter and generate consolidated  E Way Bill in case of multiple consignments.

EWB-03– Part A– Summary Report of every inspection of goods by Designated  officer in case. Consignment  detained in transit.

Part B –  Final Report of Inspection  within 72 hrs (3 days) of inspection .

EWB- 04- Uploading of information regarding detention of vehicle.


(a) E Way Bill need not be generated in respect of following movement of goods:-

(i) Goods specified in Annexure of rule 138 (14) of notification 27/2017 date 30 Aug 2017. Essentials like salt, milk, oil etc are few examples of the Annexure of 172 items.

(ii) Goods are being transported by a non motorized vehicle ie by cycle, bullock cart etc.

(iii) Goods are being transported from Port, Airport, Air Cargo Complex and land to container freight station or inland container depot  for clearance by Custom.

15. UTILIZATION OF E-WAY BILL FOR FORM GSTR-1 :-Registered Supplier may utilize the information furnished in Part A of Form EWB-01 for filing the  return Form GSTR1

16. CONCLUSION :- The approach of this article is to simplify the understanding of generation of E Way Bills and the responsibilities of Consignor, Consignee and Transporter for hassle free movement of Consignments.

Any further query on the subject  can be emailed to [email protected]

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  1. SANTOSH D says:

    when consignor prepare ewaybill for 4 days, and transporter loded this articles on 2nd day of the valid 4 days, by preparing consolidated ewaybill, then in further time who is valid authority to extend period of eway bill, either Consignor or Transporter for C ewaybill?? pls reply..

  2. Rajendra Panditrao says:

    Article is really good and cover almost all the requirements. Please give the clarity on Scrap movement as it is not part of the above article.

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