The waybill is a receipt or a document issued by a carrier giving details and instructions relating to the transport of a consignment of goods and the details mainly include name of consignor, consignee, the point of origin of the consignment, its destination, and route. The main purpose of Waybill is to restricts evasion of tax by establishing the genuineness of the transaction.
Rule 138 of the CGST Rules, 2017 provides for the e-way bill mechanism and in this context it is important to note that “information is to be furnished prior to the commencement of movement of goods” and “is to be issued whether the movement is in relation to a supply or for reasons other than supply”.
2. When to Generate E-waybill
E-way bill will be generated when there is a movement of goods of value more than Rs. 50,000 and movement is made for any of the Following Purposes
a) Sale of Goods
b) Sales Returns
c) Branch Transfer
d) Sending to the Customer in Approval Basis.
e)Inward Transportation from an unregistered person.
3. Cases when e-Way bill is Not Required
In the Following Mentioned cases we need not required to generate waybill
a) If the Goods is transported via non motor vehicle like Thela, Rickshaw
b) If the Distance of Transportation is 10Km or Less
c) When Specified Goods as Stated Under Rule 138 (14) are transported i.e Nil rated Goods.
4. Who is Responsible to generate the E-Waybill.
|In the Course of Normal Sale. Where both the buyer and Seller are registered||Either Seller or Buyer can Generate as per their Mutual understanding. However normally the Seller will generate||Fill Part A and part-B||Form GST EWB-01.|
|Every Registered person under GST purchasing goods from an unregistered person||The person purchasing the Goods have to generate||Fill Part A and part-B||Form GST EWB-01|
|If Both the Seller and buyer is unregistered||Transporter will generate||Fill Part A and part-B||Form GST EWB-01|
|If The Carrier is Changed While Middle of transportation or E-waybill is Expired.||Transporter will generate||Fill Part A and part-B||Form GST EWB-01|
|Transporter Containing multiple Consignments||Have to Furnish Consolidated E waybill giving details of all||GST EWB-02|
|If Goods is sent for Job Work||Principal sending the goods will generate||Fill Part A and part-B||Form GST EWB-01|
5. How is it generated?
For Generating the Waybill the Person generating has to get registered in the Common Portal(http://126.96.36.199/ewbnat4/) by otp validation mechanism and after getting registered and generating login credentials we will be eligible to log in to the portal.
After getting logged in to the portal the person generating the waybill wuill have to furnish the details as stated below in Form GST EWB-01-2
a) Invoice No and value with tax amount.
b) Invoice date
c) Item Details
d) Mode of transportation
e) Approx Distance
f) Transporter details.
The Following e waybill can also be generated by Android app after registering the same. The Form Sample is Attached in the End
6. Validity of E-way Bill:-
|Less than 100Kms||1Day|
|For every additional 100 Kms or part thereof||Additional 1 Day|
7. Cancellation of E-Way Bill
Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, 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.
However, an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B of the CGST Rules, 2017
8. Consequences of non-conformance to E-way bill rules
If e-way bills, wherever required, are not issued in accordance with the provisions contained in Rule 138 of the CGST Rules, 2017, the same will be considered as contravention of rules. 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 of the provisions of this Act or the rules made there under, 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.
9. Enforcement cum Checking while goods are in the way
The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.
The physical verification of conveyances may also be carried out by the proper officer as authorized by the Commissioner or an officer empowered by him in this behalf. Physical verification of a specific conveyance can also be carried out by any officer, on receipt of specific information on evasion of tax, after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf.
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 such inspection.