As already discussed in my Previous Article “E-Way Bill for Import Transactions” conceptually the requirement or non-requirement of E-Way Bill for Import Transactions. Here in this Article let us discuss how to generate E-Way Bill in case of Import Transactions.

E-Way bill is required in the following cases :

1. When Imported Goods are Cleared by Customs from Inland Container Depot (ICD) / Container Freight Station (CFS) for Home Consumption and are being Transported to any of the Business Places of Importer.

2. Imported Goods which were earlier kept in Customs Bonded Warehouse and now are cleared from Customs on Ex-Bond Clearance and are being Transported to any of the Business Places of Importer

Procedure for Generating E-Way Bill for Import Consignments

Key Point to Know :

1. In the Transaction Details Column, Transaction Type : Inward and Sub-Type : Import shall be selected.

2. Since the supplies are from Overseas, in the Bill From Column, Name : Overseas Supplier Name must be mentioned; GSTIN : URP(Unregistered Person) shall be selected from scrolling and State : Other Countries shall be selected.

3. In the Dispatch From Column, Address : Overseas Suppliers Address shall be mentioned; PIN Code : 999999 and State : Other Countries shall be selected.

4. In the Item Details Column, details Import with HSN shall be provided.

Value / Taxable Value (Rs):

The value shall be as provided in Sec 5. (1) of IGST Act :

“The integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962”.

That is “Assessable value plus Customs Duty levied under the Customs Tariff Act, 1975, and any other duty chargeable on the said goods under any law for the time being in force as an addition to, and in the same manner as a duty of customs”.

Taxable Value : As provided in Bill of Entry in INR

Assessable Value + BCD + SW Surcharge + Anti Dumping Duty / Safe Guard Duty etc if any

GST Rate : IGST shall be selected and values as mentioned in Bill of Entry shall be mentioned.

5. For additional items Button + may be pressed and item details as explained above may be continued

The detailed Procedure is Described below :


Disclaimer : The views and opinions; thoughts and assumptions; analysis and conclusions expressed in this article are those of the authors and do not necessarily reflect any legal standing.

Authour : SN Panigrahi, GST Consultant, Practitioner, Corporate Trainer & Author

Can be reached @

GST e-Way Bill generation- Things you must know

Author Bio

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (6245)
Type : Articles (16226)
Tags : E-way Bill (123) goods and services tax (4743) GST (4343)

One response to “How to Generate E-Way Bill for Import”

  1. abhijeet agarwal says:

    document date should be bill of entry filing date or actual release date.
    as the waybill is generated on release date.
    we all within 30 days boe should be filed.
    and if boe was filed on 27/03/2018 and the actual goods received on 4/4/18 then what should be document date.

Leave a Reply

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