E-Way Bill: Compiled by CA M.L Rajoria & CS Riti Goyal
The meaning of E-way bill has not been defined anywhere in the Act. But in common language E-way bill refers to the electronic bill that is to be generated by the registered person through the e-way bill portal for movement of goods of value more than Rs.50,000/-
Prior, to the coming in of E-way bill, waybill was in force. Under waybill different states had different rules, which made the compliances more difficult. In order to facilitate smooth trade and taxation simpler, e-way bill way brought into picture.
For movement of goods anywhere in India, all are supposed to generate the e-way bill through the common e-way bill portal. Thus making the e-way bill valid all throughout India.
Various notifications had been published by the Government in respect to e-way bill. They are as follows:
1. Notification No. 12/2018 – Central Tax, dated: 07/03/2018
2. Notification No. 27 /2017 – Central Tax, dated: 30/08/2017
3. Notification No. 74/2017 – Central Tax, dated: 29/12/2017
On the basis of these notifications we have prepared the entire article in FAQ format for better understanding.
FAQs
Page Contents
- Q 1. Who shall generate an E-way Bill?
- Q 2. When shall a registered person generate an E-way Bill?
- Q 3. How shall a registered person generate an E-way bill?
- Q 4. Can a transporter furnish the information in Part A of Form EWB-01?
- Q 5. Who shall generate an e-way bill in case the goods are to be supplied through e-commerce operator or a courier agency?
- Q 6. In case where goods are sent by the principal in one state to a job-worker in another state, who shall generate an e-way Bill?
- Q 7. Is E-way bill required in case of movement of handicraft goods, when such person is not registered under GST?
- Q 8. What do mean by Consignment value?
- Q 9. How can one generate an e-way Bill?
- Q 10. What are details to be furnished in Form GST –EWB-01?
- Q 11. When goods are to be transported by road either owned conveyance or hired, who shall generate an e-way bill and how?
- Q 12. Who shall generate an E-way bill in case of transportation of goods by railways, air or vessel and when?
- Q 13.Will the goods be delivered to recipient in case of transportation by railways, if the E-way bill is not produced by the recipient?
- Q 14. Who shall furnish the details in case the goods are handed over to the transporter for transportation by road and E-way bill is not generated by the registered person?
- Q 15. Is e-way bill required for the consignment value of less thanRs.50,000/?
- Q 16. In case of movement of goods by the un-registered person either in his own conveyance or hired, who shall generate an E-way bill?
- Q 17. The movement of the goods takes place within the state or the Union territory. Will an E-way bill be required?
- Q 18. When the goods are supplied by the un-registered person to a registered person, who shall generate an e-way bill?
- Q 19. What are the details to be furnished in Form GST EWB-01 in case of movement of goods by road?
- Q 20. 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.Exceptions to this.
- Q 21. The unique number generated on the E-way bill portal will be provided to?
- Q 22. Can an E-way bill number be assigned to another transporter?
- Q23. How will a transporter generate an E-way bill in case of multiple consignments?
- Q 24. What is the form to be filled on the common portal for Consolidated E-way bill?
- Q 25. In case the consignor or the recipient has not generated the E-way bill and the aggregate of the consignment value carried in conveyance by road exceed Rs.50,000/- , who shall generate an E-way bill?
- Q 26. How will an un-registered recipient or the un-registered supplier be informed?
- Q 27. What are the consequences if the goods are not transported or not transporter as per the details furnished in e-way bill?
- Q 28. Can an in-transit E-way bill be cancelled?
- Q 29. What is the validity of unique number generated?
- Q 30. What is the validity of E-way bill?
- Q 31. What is the time-limit for accepting or rejecting the consignment?
- Q 32.Items exempted from E-way bill?
- Q 33. Exceptions to E-way bill.
- Q 34. What are the documents that are to be accompanied by the person in-charge of a conveyance in case of movement of goods by road?
- Q 35. What is the preliminary requirement of furnishing the details in Form GSTEWB-01?
- Q 36. What are the details to be furnished in Part A of Form GST EWB-01?
- Q 37. What can be the reasons for transportation?
- Q 38. What are the details to be furnished in Part-B of Form GST EWB-01?
Q 1. Who shall generate an E-way Bill?
Ans. Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person.
Q 2. When shall a registered person generate an E-way Bill?
Ans. Every registered person before the movement of the goods of the consignment value of more than Rs.50,000/- shall generate an E-way Bill.
Q 3. How shall a registered person generate an E-way bill?
Ans. He 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.
Q 4. Can a transporter furnish the information in Part A of Form EWB-01?
Ans. Yes, only on authorisation from the registered person the transporter can furnish the details in Part A of Form GST-EWB-01.
Q 5. Who shall generate an e-way bill in case the goods are to be supplied through e-commerce operator or a courier agency?
Ans. When the goods to be transported are supplied through an ecommerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal.
Q 6. In case where goods are sent by the principal in one state to a job-worker in another state, who shall generate an e-way Bill?
Ans. In this case E-way bill shall be generated by the principal or job-worker, if registered, irrespective of the value of consignment.
Q 7. Is E-way bill required in case of movement of handicraft goods, when such person is not registered under GST?
Ans. Yes, e-way bill is required to be generated, irrespective of the value of consignment and not being registered under GST.
Q 8. What do mean by Consignment value?
Ans. The consignment value of goods shall be the value, as declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
Q 9. How can one generate an e-way Bill?
Ans. One can generate an E-way bill after furnishing the details in Form GST-EWB-01 on the common portal.
Q 10. What are details to be furnished in Form GST –EWB-01?
Ans. It comprises of:
1. Part A- details of the recipient.
2. Part B- Transporter details.
Q 11. When goods are to be transported by road either owned conveyance or hired, who shall generate an e-way bill and how?
Ans. 1. The E-way bill can be generated by the person transporting the goods. He can be the registered person as the consignor or the recipient of the goods as the consignee.
2. The said person shall generate the E-way bill through the common portal.
3. After furnishing the details in Part B of Form GST-EWB-01.
Q 12. Who shall generate an E-way bill in case of transportation of goods by railways, air or vessel and when?
Ans. The E-way bill is to be generated by the registered person being the supplier or the recipient, either before or after the commencement of movement of goods.
Q 13.Will the goods be delivered to recipient in case of transportation by railways, if the E-way bill is not produced by the recipient?
Ans. No, the railways shall not deliver the goods unless the E-way bill is produced by the recipient.
Q 14. Who shall furnish the details in case the goods are handed over to the transporter for transportation by road and E-way bill is not generated by the registered person?
Ans. 1. The registered person shall furnish the details in Part-A of the Form GST-EWB-01.
2. On, the basis of the information furnished by the registered person, the transporter shall furnish the details in Part-B and generate the E-way bill.
Q 15. Is e-way bill required for the consignment value of less thanRs.50,000/?
Ans. The registered person or the transporter at their option can generate an E-way bill. As per the Act, it is not required.
Q 16. In case of movement of goods by the un-registered person either in his own conveyance or hired, who shall generate an E-way bill?
Ans. The e-way bill can be generated either by the un-registered person or the transporter at their option in Form GST EWB-01.
Q 17. The movement of the goods takes place within the state or the Union territory. Will an E-way bill be required?
Ans. For the movement of the goods, 50 kms within the state or the Union Territory, the details of transporter i.e. Part B of Form GST EWB-01 is not required to be furnished.
Q 18. When the goods are supplied by the un-registered person to a registered person, who shall generate an e-way bill?
Ans. The e-way bill shall be generated by the registered person. Provided he is known at the time of commencement of movement of goods.
Q 19. What are the details to be furnished in Form GST EWB-01 in case of movement of goods by road?
Ans. 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. However, there are a few exceptions to this.
Q 20. 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.Exceptions to this.
Ans. 1. In case the goods are handed over to the transporter for transportation, and the details in Part A of Form GST-EWB-01 is furnished by the registered person.
2. In case of further transportation within the state/ Union Territory upto 50kms.
3. In case where the goods are transferred from one conveyance to another.
Q 21. The unique number generated on the E-way bill portal will be provided to?
Ans. This unique number so generated will be provided to :
1. Supplier
2. Recipient
Q 22. Can an E-way bill number be assigned to another transporter?
Ans. Yes, the E-way bill number can be assigned to another transporter. Provided:
1. The goods are being transferred from one conveyance to another, the consignor or the consignee has provided information in Part A of the Form GST EWB-01.
2. The consignor or the recipient or the transporter may assign the E-way bill umber to another registered or enrolled transporter for updating the information in Part B of Form GST EWB-01 for further movement of goods.
3. But after the details of transporter has been updated by the transporter in Part B , the consignor or recipient shall not be allowed to assign the E-waybill number to another transporter.
Q23. How will a transporter generate an E-way bill in case of multiple consignments?
Ans. 1. In case of multiple consignments, serial number of e-way bill of each consignment must be indicated.
2. A consolidated E-way bill will be generated.
Q 24. What is the form to be filled on the common portal for Consolidated E-way bill?
Ans. Form GST EWB-02 is applicable for consolidated E-way bill.
Q 25. In case the consignor or the recipient has not generated the E-way bill and the aggregate of the consignment value carried in conveyance by road exceed Rs.50,000/- , who shall generate an E-way bill?
Ans. The transporter shall generate an E-way bill in Form GST EWB-01 on the basis of the invoice or bill of supply or delivery challan, and may also generate a consolidated E-way bill in Form GST EWB-02, prior to the movement of goods.
Q 26. How will an un-registered recipient or the un-registered supplier be informed?
Ans. An un-registered supplier or un-registered recipient will be informed electronically, if the mobile number or the e-mail is available.
Q 27. What are the consequences if the goods are not transported or not transporter as per the details furnished in e-way bill?
Ans. The e-way bill be cancelled within 24 hours.
Q 28. Can an in-transit E-way bill be cancelled?
Ans. No, an in-transit e-way bill cannot be cancelled.
Q 29. What is the validity of unique number generated?
Ans. The unique number generated shall be valid for a period of fifteen days for updation of Part B of Form GSTEWB-01.
Q 30. What is the validity of E-way bill?
Ans.
| SL.no | Distance | Validity Period |
| 1. | Upto 100 km. | One day in cases other than over dimensional cargo |
| 2. | For every 100 km or part thereof thereafter | One additional day in cases other than Over Dimensional Cargo |
| 3. | Upto 20 km | One day in case of Over
Dimensional Cargo |
| 4. | For every 20 km. or part thereof thereafter | One additional day in case of Over Dimensional Cargo: |
Q 31. What is the time-limit for accepting or rejecting the consignment?
Ans. Where the person to whom the information is made available does not communicate his acceptance or rejection within seventy-two hours of the details being made available or the time of delivery of goods is earlier, it shall be deemed that he has accepted the details.
Q 32.Items exempted from E-way bill?
Ans.
| S.no | Description of goods |
| 1. | Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers |
| 2. | Kerosene oil sold under PDS |
| 3. | Postal baggage transported by Department of Posts |
| 4. | Natural or cultured pearls and precious or semi-precious stones;
precious metals and metals clad with precious metal (Chapter 71) |
| 5. | Jewellery, goldsmiths’ and silversmiths’ wares and other
articles (Chapter 71) |
| 6. | Currency |
| 7. | Used personal and household effects |
| 8. | Coral, unworked (0508) and worked coral (9601)” |
Q 33. Exceptions to E-way bill.
Ans. 1. Where the goods are exempted as specified above.
2. Where the goods are being transported by a non-motorised conveyance.
3. Where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs.
4. In respect of movement of goods within such areas as are notified by the Act.
5. All the exempted goods (other than e-oiled cake).
6. Where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel.
7. Where the supply of goods being transported is treated as no supply.
8. where the goods are being transported:
9. under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
10. under customs supervision or under customs seal.
11. Where the goods being transported are transit cargo from or to Nepal or Bhutan.
12. Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee.
13. Where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail.
14. Where empty cargo containers are being transported; and
15. where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan.
Q 34. What are the documents that are to be accompanied by the person in-charge of a conveyance in case of movement of goods by road?
Ans. The person in charge of a conveyance shall carry—
(a) The invoice or bill of supply or delivery challan, as the case may be; and
(b) A copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.
Q 35. What is the preliminary requirement of furnishing the details in Form GSTEWB-01?
Ans. 1. A registered person shall upload the invoice issued by him on the common portal in Form GST INV-1.
2. He will be provided with an Invoice Reference Number which shall be valid for a period of 30 days from the date of uploading.
3. The details in Part A of Form GST EWB-01 will be auto populated from the details furnished in Form GST INV-1.
Q 36. What are the details to be furnished in Part A of Form GST EWB-01?
Ans. 1. GSTIN of Supplier
2. Place of Dispatch
3. GSTIN of Recipient
4. Place of Delivery
5. Document Number
6. Document Date
7. Value of Goods
8. HSN Code
9. Reasons for transportation.
Q 37. What can be the reasons for transportation?
Ans. 1. Supply
2. Export or Import
3. Job work
4. SKD or CKD
5. Recipient not known
6. Line Sales
7. Sales Return
8. Exhibition or fairs
9. For own use
10. Others
Q 38. What are the details to be furnished in Part-B of Form GST EWB-01?
Ans. 1. Vehicle Number for Road.
2. Transport Document Number/ Defences Vehicle no./ Temporary Vehicle Registration No./ Nepal or Bhutan Vehicle Registration No.
Author Bio
Dear sir,
As per customer one purchase order should be one invoice, in this case we generate two invoices for two purchase orders.
1st Invoice Taxable value – Rs. 32,500.00 + GST 18% Rs. 5,850.00. Total – 38,350.00
2nd Invoice Taxble value – Rs. 38,000.00 + GST 18% Rs. 6,840.00 Total – Rs. 44,840.00
Total of 1st & 2nd Invoice Rs.83,190.00
we deliver the material with one vehicle,
in this case we update EWAY Bills or Not?
Please suggest,
Sir, we sold a mall worth 65 lakhs to a party, we did not generate the e-way bill, the party generated the e-way bill, our name is not there anywhere in the e-way bill from the delivery challan, is there any such provision in the e-way bill system?
How will generate E-way bill if material sent directly from manufacturer to end user.
‘A’ is a Manufacturer from Indore
‘B’ is a First Dealer from Pune
‘C’ is a Second Dealer from Pune
‘D’ is a Enduser from Chennai
‘D’ has placed order to ‘C’, ‘C’ placed order to ‘B’ and ‘B’ placed order to ‘A’.
In above case ‘B’ will collect from ‘A’s factory Indore and will handover to local transporter and will give the instruction to deliver directly to ‘D’ Chennai using delivery challan.
In above case who will generate E-Way bill.
1) Bill from address?
2) Dispatch from address?
3) Ship to address?
Please guide us.
We are sending goods to warehouse and then to be sent to OEM, as required. Transporter for both the transaction is same, but truck number changes at warehouse for secondary transaction.
Shall we generate 2 eway bills ie one for our factory to warehouse and second for warehouse to OEM while despatch ?
Queries about E-way bill..
1.How to deal with E-way bill issue when the bill amt.exceeds E-way bill reqmt limits- for a local sale, when the party opts to collect goods by themselves from the selling dealer’s p.o.b.?
2.When the seller dealer transports all required materials for the job to the buyer’s address and completes the job at his premises.Bill is issued after work completion.
A line in reply will be highly obliging.Thnx n regards!
Verii nice article… i have a query that when i have multiple consignment of 2-3 party but each value of bill is less than 50000/- and vehicle is also owned vehicl than liability of generationof eway bill is arised or not
Vendor is in Bangalore and client is also in Bangalore ., but my client has raised order on different location ( suppose Gujarat address)
is there a way we can deliver the consignment to our regional office address in Bangalore and then to client address instead of bringing it to Gujarat and sending back to Bangalore. What type of e-way bill needs to be generated in such scenarios?
Very Nice Article. I have a small query, in case supplier and recipient both are unrgistered,E-way bill is still required ?or even transporter is also unregistered , then ?
Sir, If we send the material through transport, we don’t know the vehicle number. so, now the response is going to transporter. but some transporter not mention their vehicle number in eway bill. in this situation the supplier what can do?