E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN (common portal).
|When?||Value of goods in case of supply is more than Rs 50,000. For reasons other than a ‘supply’ (say a return) Due to inward ‘supply’ from an unregistered person Before Movement of Goods in Form GST EWB-01|
|By whom?||Registered Person.|
|Sources of generating?||GSTN Portal, SMS.|
|EBN?||E-way bill is generated and unique e way bill number is allocated and is available to supplier, recipient, and the transporter|
|If less than 50,000?||Can be generated voluntarily by Registered Person or Transporter.|
|Unregistered Person can?||Unregistered persons or his transporter may also choose to generate e-way|
|If multiple consignments?||The transporter shall indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 shall be generated by him on the common portal prior to the movement of goods|
|EBN generated but no movement of goods?||The e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill|
|Can Eway bill be cancelled in transit?||NO|
|Acceptance of recipient?||Shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.|
|If recipient does not communicate?||Deemed to be accepted after 72 hours of details made available.|
|Documents to carry?||(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.
|Verification of documents and conveyances?||Commissioner or an officer empowered by him.|
|Inspection and verification of goods||A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB – 03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB – 03 shall be recorded within three days of the inspection.|
|What if vehicle is detained?||Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB- 04 on the common portal.|
Validity of an 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 eway bill
|Distance||Valid from||Valid for|
|Less than 100km||Date & time at which e-way bill is generated||
|100km to 300km||Date & time at which e-way bill is generated||3 days|
|300km to 500km||Date & time at which e-way bill is generated||5 days|
|500km to 1000km||Date & time at which e-way bill is generated||10 days|
|1000km or more||Date & time at which e-way bill is generated||15 days|
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein.
The official Notification No. 27/2017-Central Tax is attached for reference.