Electronic Way bill (E-Way Bill) under GST
As per Section 68 of CGST Act, 2017 and Rules 138 of CGST rules, 2017, E-way bill is required to be generated before movement of the goods. In this article we will understand about the following:
1. What is E-way bill
2. When E-way bill is mandatory to be generated
3. When E-way bill is not required to be generated
4. Who should generate E-way bill
5. How E-way bill is generated
6. If there is mistake in e-way bill what has to be done
7. Validity of e-way bill
8. How value of goods is calculated
9. E-way bill in case of multiple consignments in single vehicle or multiple vehicle for single consignment
10. Bill-to-ship-to-model
11. E-way bill in case of intra state movement of goods
12. Documents required for generating E-way bill
What is E-way bill?
E-way bill is a document generated electronically on GST portal prior to the commencement of movement of goods. It comprises of two parts i.e. Part A and Part B.
Part A comprises of GSTN of recipient, Place of delivery, date, invoice no. or delivery challan, value of goods, HSN code, transport document no. (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; and
Part B comprising of transporter details (Vehicle number).
When E-way bill is mandatory to be generated?
- If the value of goods exceeds 50,000/- or voluntarily also it can be created if the value is less than or equal to 50,000/-.
- In case of interstate movement of goods by principal to job worker.
- In case of interstate movement of handicraft goods.
When E-way bill is not required to be generated?
- In case goods are moved within state for 10 km for further transportation no need to mention vehicle number for such transportation.
- On transportation of goods as described in Annexure A of Rule 138 of CGST Rules, 2017.
Who should generate E-way Bill?
- E-way bill can be generated by the consignor or consignee if the transportation is being done by their own/hired vehicle, railway, air or by vessel.
- If it is done through road, then transporter will generate the E-way bill i.e. part B details will be filled by the transporter. Part A to be filled by the registered person only. However, transporter can also generate Part A after taking authorization from the consignor or consignee.
- If the value of goods is more than Rs. 50,000 and neither consignor nor consignee have generated E-way bill then transporter should generate it.
- In case of Job work, if the goods are sent by principal to job worker in other state then principal has to generate it, no matter what is the value of the consignment.
- In case of handicraft goods, transported from one state to another then E-way bill is compulsory required to be generated by the said person irrespective of the value of the consignment.
| If Seller & Buyer both are registered | Seller will generate |
| If Seller is unregistered and Buyer is registered | Buyer will generate |
| If Seller and Buyer both are unregistered | Transporter will generate |
How E-way bill is generated?
- Registered persons are required to register on the portal https://ewaybillgst.gov.in/ using GSTN
- Once GSTN is entered, OTP will be generated on registered mobile number (mobile linked with GST) and after authentication, portal enable to create username and password on e-way bill portal.
- Once the Username & password are set then, Part A is to be filled by the consignor/consignee/transporter as the case may be and Part B (transporter details) by the person who is transporting the goods.
- In case the transporter is not registered but causes movement of the goods for their clients, then transporter is required to enroll on e-way bill portal and generate 15 digit Unique Transporter ID
If there is a mistake or wrong entry in the e-way bill, what has to be done?
If there is a mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected. Only option is, cancellation of e-way bill and generate a new one with correct details. It can be cancelled within 24 hours of generation of e-way bill. However, e-way bill cannot be cancelled if it is verified in transit.
Validity of E-way Bill
Validity depends on the distance of the goods need to be transported. In case of regular vehicles, for every 200 km 1 day validity has been provided. In case of over-cargo dimensional vehicle for every 20 km or part thereof validity of one day is provided. This validity expires on mid night of last day.
For example an e-way bill is generated on 23:58 hours on 08.02.22 then first day will end on 0:00 hours of 9.02.22 and 10.02.22, second day on 0:00 of 10.02.22 to 11.02.22 and so on.
On basis of distance, day will be calculated as: 220 km then 1+1= 2 days, 450 km then 2 + 1 = 3 days.
How value of goods/ consignment is to be calculated?
Consignment value is to be calculated as per provision of section 15 of GST Act (i.e. value in GSTN invoice) and includes CGST & SGST/ UTGST or IGST and does not include exempt supply where in invoice both taxable and exempt supply is there.
E-way bill in case of multiple consignments in single vehicle or multiple vehicle for single consignment
- For multiple consignments (with E-way bill generated individually) being carried in the same vehicle, the transporter may prepare a consolidated e-way bill by indicating serial number of each e-way bill, on the common portal prior to commencement of transport of goods.
- In case of multiple vehicle used for transport of single vehicle, transporter shall before such transfer update the details in Part B of Form GST EWB-01.
Bill-to-ship-to Model
- “A” has order “B” to send goods to “C”.
- Here two transactions are involved i.e. from B to A and then from A to C as per GST Act.
- E-way bill required to be generated is only 1.
- If E-way bill generated from B then his invoice details will be entered in case it is generated by A then his invoice details will be entered with actual position of goods dispatched from and to.
E-way bill in case of intra state movement of goods
Generation of E-way bill in case of Intra state movement of goods is to be seen as per respective State Goods and Service Tax Rules like in case of Tamil Nadu threshold limit is 1,00,000/- in case of 50,000/-.
Documents required for generating E-way bill
- Invoice/ Bill of Supply/ Challan related to the consignment of goods
- Transport by road – transporter ID or Vehicle number
- Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.
Author Bio
we made one invoice and sent the goods in multiple rounds with in time limits
e.g. Invoice Quantity is 4000 Kgs
Vahicle Capacity is 2000 Kgs
Distance is 500 Mtrs
Trip-2