Every registered person who causes movement of goods of consignment value exceeding 50,000 rupees
➢In relation to supply; or
➢For reasons out of state supply;
– sales returns; stock transfer; movement for job work etc. Or;
– due to inward supply from unregistered person shall, before commencement of movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal , a unique e-way bill number (EBN) shall be made available to the supplier/transporter/recipient
Generation of E-Way Bill
➢Two Parts – A( Information) and B( For generation of E way bill; relating to transporter)
- WHO WILL GENERATE E-WAY BILL ?
➢One who transports
➢Supplier / Recipient- Part B
➢If not above, registered person to fill part B and transporter to generate e way bill
Who is Responsible for Generation of E-Way Bill ?
- E-way bill is to be generated by the consignor or consignee himself.
- Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than Rs.50,000/- it shall be the responsibility of the transporter to generate it.
E-Way Bill to be Issued
- In relation to a supply; or
- For reasons other than supply; or
- Due to inward supply from an unregistered person
- If RCM is there either under 9(3) or 9(4) under CGST Act and supplier is unregistered then receiver has to issue E-way Bill.
- But if Unregistered still want to generate E-way bill then he or transporter may issue that as per the manner specified.
E-Way Bill Contains
> Details of Goods
> Name of Consignor , Consignee
> The Point of Origin
> Value of Goods
> Vehicle No
1. Place of Delivery shall indicate PIN Code of place of delivery
2. Transport document No. indicates Good receipt No. OR Railway Receipt No. OR Railways Receipt No. OR Airway bill No. OR Bill of Landing No.
Distance Validity Period
||VALIDITY PERIOD***(Relevant date-)
||>100 – < 300 KM
||>500 – < 1000 KM
||MORE THAN >1000 KM
***The “Relevant Date” shall mean the date on which the e-waybill has been generated.
Each day shall be counted as twenty-four hours
The E-way bill in case of non transportation as per schedule,the transporter may generate another e-waybill after updating the details in Part B of FORM GST EWB- 01.
Commissioner can issue extension by notification
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.
Exemption From Issuing E-Way Bill
- If a person is unregistered because 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 not known at the time of commencement of the movement of goods.
- If Consignment value is up to Rs. 50,000
- If goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. They are not exempt from furnishing Part A.
- Where the goods being transported are specified in Annexure given in Notification.
- Where the goods are being transported by a nonmotorised conveyance.
- Where the goods are 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; and
- In respect of movement of goods within notified area
Penalty For Non-Conformation to E-Way Bill in Rule 138
- E-way bills shall be as per the provision of the rule, otherwise it will be an contravention of the rule.
- As per Section 122 of the CGST Act, 2017, a taxable person who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to a penalty of Rs.10,000/- or tax sought to be evaded (wherever applicable) whichever is greater.
- As per Section 129 of CGST Act, 2017, where any person transports any goods or stores any goods while they are in transit in contravention ,all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure.