CA Ramandeep Singh Bhatia


To prevent smuggling and unlawful moments of goods significant efforts were being made by the Government authorities. We often see in the border areas of states where barricade system are led down and commercial vehicle is stopped and  documents like invoices/bills/consignment note were checked by the authorities causing many hurdles including delay and wastage of time because of manual checking.  Further the genuineness of those document and the tracing trails were also one of the biggest challenge.

To overcome this, a significant step is proposed to be introduced in the GST regime where E-Way bill will be issued, which will cause smoother movements of goods from one place to another.  E way bill will be a document generated from GSTN portal, which will carry unique identification number know as E-way Bill number (EBN), which will have all the details of the transaction and it will also create appropriate trail so that the transaction can be traced from its inception to the end. The finance ministry has issued draft Electronic way rules. The snap shot of the same are as follows,

1. Applicability: Registered Taxable person who causes movement of goods consignment value exceeding fifty thousand rupees in relation to



 Note – Where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of movement of goods.

2. Who will Generate the E Bill:

Person : Situation
Registered person : As a consignor or the recipient of supply as the consignee
Transporter : Goods are handed over to a transporter by registered / unregistered person
Unregistered person :  The movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter.

 3. Multiple Conveyance  or  Multiple consignments :

Multiple Conveyance  for single consignment Multiple consignments in a Conveyance
Generate a new e-way bill before such transfer and further movement of goods from one Conveyance to other. Transporter shall indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST INS-02 shall be generated prior to moment of Goods.

 4. Validity Of E-Way Bill (From Time Of Issuance) :-

Distance Validity period
Upto 100 km One day
100 km – 300km Three days
300 km – 500km Five days
500 km – 1000km Ten days
1000 km or more Fifteen days

 5.  Other Key Aspects : –

  • Information furnished by an unregistered supplier in FORM GST INS-01, shall be informed electronically in mobile number or e-mail (if available).
  • Information furnished in Part A of FORM GST INS-01 may be utilized for furnishing details in FORM GSTR-1.
  • Proper officer intercept any conveyance to verify the e-way bill or the e-way bill number.
  • Commissioner shall get Radio Frequency Identification Device (RFID) readers installed at places where verification of movement of goods is required.
  • Physical verification of conveyances shall be carried out by the proper officer as authorized by the Commissioner.
  • An e-way bill can be cancelled only within 24 hrs of its issuance.
  • Recipient has option of rejection within 72 hours of the details being made available to him on the common portal, (otherwise deemed to be accepted)
  • The facility of generation and cancellation of e-way bill may also be made available through SMS.
  • Information furnished in FORM GST INV-1 (Invoice) shall be auto-populated in Part A of FORM GST INS-01.

6. Forms under E-Way Bill:-

Form Furnished by Details Containing
FORM GST INS-01 Registered Person Part A Information of Goods (Before commencement of movement)
Part B Information of Transporter (to generate the e-way bill)
FORM GST INS-02 Transporter Multiple consignments (indicating serial number of e-way bills generated in respect of each consignment)
FORM GST INS – 03 Proper officer Part A Summary report of every inspection of goods in transit shall be recorded online (within 24 hours of inspection )
Part B Final report  (within 3 days of the inspection)
FORM GST INS- 04 Transporter Vehicle has been intercepted and detained for more than 30 minutes

**References –  Draft E Way Bills available on CBEC website.

Declaration : The article submitted is my original work and has not been copied from any where and represent my own views on the captioned topics.

(Author may be contacted at or on  + 91 9827152729)

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One Comment

  1. Denis Sharma says:

    Hiii ramandeep sir
    I have a question.As u indicated barricade system will be removed in the GST era.If someone move goods from one state to another without generating the e-way bill and without having invoice then how this can be traced by authorities.

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