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:
On the basis of these notifications we have prepared the entire article in FAQ format for better understanding.
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.
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.
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.
Ans. Yes, only on authorisation from the registered person the transporter can furnish the details in Part A of Form GST-EWB-01.
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.
Ans. In this case E-way bill shall be generated by the principal or job-worker, if registered, irrespective of the value of consignment.
Ans. Yes, e-way bill is required to be generated, irrespective of the value of consignment and not being registered under GST.
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.
Ans. One can generate an E-way bill after furnishing the details in Form GST-EWB-01 on the common portal.
Ans. It comprises of:
1. Part A- details of the recipient.
2. Part B- Transporter details.
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.
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.
Ans. No, the railways shall not deliver the goods unless the E-way bill is produced by the recipient.
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.
Ans. The registered person or the transporter at their option can generate an E-way bill. As per the Act, it is not required.
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.
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.
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.
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.
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.
Ans. This unique number so generated will be provided to :
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.
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.
Ans. Form GST EWB-02 is applicable for consolidated 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.
Ans. An un-registered supplier or un-registered recipient will be informed electronically, if the mobile number or the e-mail is available.
Ans. The e-way bill be cancelled within 24 hours.
Ans. No, an in-transit e-way bill cannot be cancelled.
Ans. The unique number generated shall be valid for a period of fifteen days for updation of Part B of Form GSTEWB-01.
|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
|4.||For every 20 km. or part thereof thereafter||One additional day in case of Over Dimensional Cargo:|
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.
|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
|5.||Jewellery, goldsmiths’ and silversmiths’ wares and other
articles (Chapter 71)
|7.||Used personal and household effects|
|8.||Coral, unworked (0508) and worked coral (9601)”|
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.
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.
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.
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.
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
Ans. 1. Vehicle Number for Road.
2. Transport Document Number/ Defences Vehicle no./ Temporary Vehicle Registration No./ Nepal or Bhutan Vehicle Registration No.