Rules: The Central Goods and Services Tax Rules, 2017

Amended Rules: The Central Goods and Services Tax (Sixth Amendment) Rules, 2017.

W.e.f: On such date as the Central Government may, by notification in the Official Gazette, appoint.

Rules: 138, 138A, 138B, 138C, 138D

Information to be furnished prior to commencement of movement of goods and generation of e-way bill – R 138

Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—

1. In relation to a supply; or

2. For reasons other than supply; or

3. Due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically

Form GST EWB – 01

Where the goods are transported by the registered person as a consignor or the recipient of supply, whether in his own conveyance or a hired or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill electronically – [Part B]

Where the e-way bill is not generated and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 and the e-way bill shall be generated by the transporter – [Part A]

If Consignment less than Fifty Thousand Rupees

The registered person or the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees.

In case of 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.

Details of Conveyances

Where the goods are transported for a distance of less than 10 Kms. within the State or UT 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 FORM GST EWB-01 – [Part B]

Transportation by Railways or Air or Vessels

Details of consignment shall be furnished by the consignor or the recipient of the supply in FORM GST EWB-01 – [Part A]

A Unique E-way Bill Number / EBN

Upon generation of the e-way bill, a unique e-way bill number shall be made available to the supplier, the recipient, and the transporter.

Details of conveyance – Conveyance to Conveyance

Any transporter transferring goods from one conveyance to another in the course of transit, shall update the details of conveyance in the e-way bill in FORM GST EWB-01.

Where the goods are transported for a distance of less than ten Kms. within the State or UT 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.

Compliance – Not in accordance with the Rules

Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions and the value of goods carried is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan and may also generate a consolidated e-way bill in FORM GST EWB-02.

Cancellation of E-Way Bill

Where an e-way bill has been generated but goods are either not transported or are not transported as per the details furnished, the e-way bill may be cancelled electronically, either directly or through a Facilitation Centre, 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.

Distance & Validity of E-Way Bill

An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned below:

Sr. No. Distance Validity


1.        Up to 100 km One day


2.        For every 100 km or part thereof thereafter One additional day


The Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods.

Further, the e-way bill generated under said rules of any State shall be valid in every State and UT.

Communication of Acceptance by the Recipient

Where the recipient does not communicate his acceptance or rejection within 72 hrs of the details being made available to him, it shall be deemed that he has accepted.

Where E- Way Bill is not required

1. Where the goods being transported are specified in Annexure.

2.Where the goods are being transported by a non-motorized conveyance;

3. where the goods are being transported from the port, airport, air cargo complex & land customs station by Customs;

4. In respect of movement of goods within such areas as are notified by the Central Government as the case may be.

Documents and devices to be carried by a person-in-charge of a conveyance – R 138A

The person in charge of a conveyance shall carry—

1. The invoice or Bill of Supply or Delivery Challan, and

2. A copy of the E-Way Bill or the E-Way Bill Number, either physically or mapped to a Radio Frequency Identification Device..

Invoice Reference Number

A registered person may obtain an Invoice Reference Number from the common portal by uploading [Part A of FORM GST EWB-01] a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.

Verification of documents and conveyances – R138B

The Commissioner or the Commissioner 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 Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the E-Way bill has been mapped with the said device.

Inspection and verification of goods – R138C

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 24 hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within 03 days of such inspection.

Further physical verification

Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.

Facility for uploading information regarding detention of vehicle – R138D

Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.


Exempted Goods and Services

The government has exempted a list of 153 Items of mass consumption, such as, fruits, vegetables, food grains, meat, bread, curd, books, and jewellery, contraceptives, judicial and non-judicial stamp paper, newspapers, khadi, raw silk, Indian flag, human hair, kajal, earthen pots, cheques, municipal waste, puja samagri, LPG, kerosene, heating aids, and currency.

Prescribed Forms

Sl. No.


Form Prescribed For
1.         Form GST EWB-01 E-Way Bill


2.         Form GST EWB-02 Consolidated E-Way Bill


3.         Form GST EWB-03 Verification Report


4.         Form GST EWB-04 Report of detention


5.         Form GST INV – 1 Generation of Invoice Reference Number


6.         Form GST ENR-01 Application for Enrolment under section 35 (2) [only for un-registered persons]
7.         Form -GST-RFD-01 Application for Refund


Source: Notification No.27 /2017 – Central Tax, Dated 30th August, 2017

What is Eway Bill and How it Generated?

Author Bio

More Under Goods and Services Tax

One Comment

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

December 2020