E-way bill shall not be valid for movement of goods by road unless information in PART-B of FORM GST EWB-01 are not furnished.
It is stated that Rule 138 of GST Rules, 2017 provides that information is to be furnished prior to commencement of movement of goods and generation of e-way bill. The e-way bill is of three parts. PART A is description of goods, which is normally expected to be filled by consignor, but can be filled by other also. PART B is description of mode of transport, which is normally expected to be filled in by transporter but in many cases, by other also. The third part is unique e-way bill number and date, whish is generated on common portal once both parts get filled in. As per sub-rule (4), upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
As per Explanation 2 of Rule 138(3), the e-way bill shall not be valid for movement of goods by road unless the information in PART-B of FORM GST EWB-01 has been furnished except in the case of movement of goods covered under third proviso to sub-rule (3) and the proviso to sub-rule (5).
Exemption to fill PART B of FORM GST EWB-01- Third proviso to sub-rule (3) provides that where the goods are transported for a distance of upto fifty kilometers (50km) 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 recipient, or as the case may be, the transporter may not furnish the details of conveyance in PART B of FORM GST EWB-01.
Further, there is no need to update in the e-way on the common portal in PART B of the FORM GST EWB-01, in case where the goods are transported for a distance of upto fifty kilometers 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. [proviso to sub-rule (5) of Rule 138]
Who is required to generate PART A of FORM GST EWB-01.
The consignor is required to furnish specified details before movement of goods commences, if value exceed Rs. 50,000 electronically in PART A of FORM GST EWB-01. As per the Rule 138(1), every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
- In relation to a supply; or
- For reason other than supply; or
- Due to inward supply from an unregistered person.
shall, before commencement of such movement, furnish information relating to the said goods as specified in PART A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal.’
However, proviso to sub-rule (1) provides that transporter can fill in PART A of FORM GST EWB-01 only in case where registered person authorized him to furnish such information. It is further provided that, e-commerce operator or a courier agency can also fill in PART A of FORM GST EWB-01 only in case where goods supplied through an e-commerce operator or a courier agency and consigner authorized him to furnish such information.
In view of the above, it is clear that the consignor is required to furnish specified details before movement of goods commences, if value exceed Rs. 50,000 electronically in PART A of FORM GST EWB-01, unless an authorization is given to others.
Who is required to generate PART B of FORM GST EWB-01.
PART B of FORM GST EWB-01 is to be filed by consignor or consignee if the movement of goods is in own conveyance or hired conveyance or public conveyance by road. Sub-rule (2) of Rule 138 provides that where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in PART B of FORM GST EWB-01.
Further, PART B of FORM GST EWB-01 is to be filed in by transporter if goods are booked with transporter for further delivery if PART A is filled by consignor or consignee who is registered under GST. Sub-rule (3) of Rule 138 provides that where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of information furnished by the registered person in PART A of FORM GST EWB-01.
The second proviso to Sub-rule (3) of Rule 138 provides that 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 in FORM GST EWB-01 on the common portal in the manner specified in this rule.
Further, Sub-rule (5) of Rule 138 provides that where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in PART A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way on the common portal in PART B of the FORM GST EWB-01.
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