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E-Way Bill Rules notified vide Rule 138 of Central Goods and Services Tax Rules, 2017 through Notification 27/2017 dated 30-08-2017.

E-Way Bill Rules are applicable to a registered person who causes movement of goods. It means the E-Way Bill Rules are not applicable to:

-Unregistered Person

-Where no movement is involved.


1. As per Explanation 1 to Rule 138(3), where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

2. Further where supply takes place between two registered person and recipient undertakes to collect the goods from the supplier through his conveyance, it is the recipient and not the supplier who causes movement of goods and hence E Way bill should be generated by recipient and not the supplier.

The date of implementation has not been spelt. And it shall be notified later.

E- Way Bill Rule is applicable where consignment value exceeds Rs. 50,000/-

E- Way Bill is applicable for movement of goods:

i) In relation to Supply

ii) For reasons other than supply

iii) Due to Inward Supply from Unregistered Person

Hence E-Way bill is applicable to movement caused by registered person of consignment value exceeding Rs. 50,000 through motorized conveyance for

-Movement of goods between branches of same concern.

-Movement of goods for Job Work

-Goods Sent for Repair and sent back

-Purchase Return

-Sale on approval basis-

-Door to door movement

Exemption for Movements with transporter up to 10 Kms

As per 3rd Proviso to Rule 138(3) Where the goods are transported

a) for a distance of less than ten kilometres

b) within the State or Union territory

c) from the place of business of the consignor to the place of business of the transporter for further transportation the supplier or transporter may not furnish vehicle number

As per proviso to R. 138(5), where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill

Comments: It means that there is no exemption from providing vehicle details where:

a) Place of business of transporter is more than 10 Kms away from consignor or consignee

b) Place of business of transporter is in some other state or union territory e.g. in case of

i) Chd, Mohali, Panchkula or

ii) Gurgaon, Delhi, Noida

E- Way Bill is not applicable to

Movement of goods between two unregistered persons.

Where Consignment value of goods is lesser than Rs. 50,000. Consignment value shall include tax also. [R.138(1)}

Transportation of goods by a non motorized conveyance [Rule 138(14)(b)] [Motorized two wheeler, three wheeler not excluded]

Postal baggages transported by Department of Posts [R.138(14)(a)]

Goods for personal use [R.138(14)(a)]

House hold effects [R.138(14)(a)]

Jewellery and Jewellery articles, Precious or Semi Precious Stones, under Chapter 71 [R.138(14)(a)]

Currency [R.138(14)(a)]

LPG for supply to Household and non domestic exempted category and Kerosene oil [R.138(14)(a)]

Exempted Goods [R.138(14)(a)] (a) live animals (b) unfrozen meat, fish (c) Fresh Milk, curd, lassi, (d) unbranded paneer, (e)fresh fruits, (f) vegetables, (g) Unbranded rice,flour etc., (h) salt (i) bread (j) plastic and glass bangles, (k) firewood, (l) newspaper, books (m) Mannnually operated or Animal driven agri implements, (n)puja samagri

Transportation of goods from port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs [R. 138(14)(c)]

Movement of goods with in notified area. [R.138(14)(d)]

Furnishing of Information

Following in formation in Part A of E- Way Bills to be compulsorily furnished before commencement of movement of goods :

A.1 GSTIN of Recipient

A.2 Place of Delivery (PIN Code of place of delivery)

A.3 Invoice or Challan Number

A.4 Invoice or Challan Date

A.5 Value of Goods

A.6 HSN Code

A.7 Reason for Transportation (Supply, Export or Import, Job Work, SKD or CKD , Recipient not known , Line Sales , Sales Return , Exhibition or fairs , For own use , Others)

A.8 Transport Document Number (Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number)

E-Way Bill 02

What happens if multiple consignments are transported in one vehicle-E-Way Bill-02

E-Way Bill 03

A summary report of every inspection of goods in transit shall be recorded online by the proper officer within 24 hours of inspection and the final report shall be recorded within 3 days of such inspection.

E-Way Bill 04

Vehicle intercepted for more than 30 minutes: If a vehicle has been intercepted and detained for a period exceeding thirty minutes, then transporter may upload the said information in FORM GST EWB-04 on the common portal.

Validity of E-way Bill

a)For distance up to 100 Kms., Validity Shall be One day(i.e 24 hours)

b) For every 100 km or part thereof thereafter, One additional day

The validity period will be counted from the time of generation of the e-way bill.

The validity period of the e-way bill may be extended by the commissioner for certain categories of goods, as specified in the notification issued in this regard.

What happens if e-way bill is generated but goods are not transported?

 The e-way bill can be cancelled electronically on the common portal within 24 hours of its generation. The e-way bill cannot be cancelled if it has been verified by an officer during transit.

Will the e-way bill be made available for acceptance to the recipient of goods?

Yes, the details of the e-way will be made available for the recipient of goods only if he is registered. The recipient of goods should communicate acceptance or rejection of the consignment covered by the e-way bill within 72 hours of the details being made available.

 What happens if recipient of goods does not communicate the acceptance of rejection within 72 hours?

If the recipient of goods doesn’t communicate acceptance or rejection within 72 hours, it will be deemed as accepted by the recipient.

Auto Population

1.As per Rule 138A(2), A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1

2.As per Rule 138A(3), Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1

3.As per Rule 138(8), The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1.

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April 2024