E-Way Bill is an Electronic Way bill for movement of goods to be generated on the e-Way Bill Portal. The provisions governing E-way bill are provided in Rule 138 of CGST Rules, 2017.
Below are the various provisions of E-way Bill in simplified language to help the audience in understanding the nitty-gritties of the EWB provisions.
Every registered person -> causes movement of goods -> consignment value > Rs. 50,000/-
|Registered Person||Movement of Goods||Consignment Value|
– in relation to a supply
– for reasons other than supply
– Inward supply from an URP
Value as per Section 15 declared in Invoice/ Bill of Supply/ Delivery Challan
CGST/ SGST/ UTGST/ IGST
Value of exempt supply
Value of any services
Before commencement of movement -> fill Part A of Form GST EWB-01 electronically on common portal -> a Unique number will be generated.
Alternatively, a transporter on authorization received from the Registered Person may furnish the information in Part A of Form GST EWB-01.
> Unique number is generated after furnishing the information in Part-A which shall be valid for 15 days for furnishing the information in Part-B.
> If goods are transported by Road -> EWB will be generated only after furnishing the info in Part-B of Form GST EWB-01 -> commencement of movement can be done after filing info in Part-B
> If goods are transported by Rail*/ Air/ Vessel -> info in Part-B can be furnished either before or after the commencement of movement of goods
* If the goods are transported through Rail, the railways should not deliver the goods unless the EWB required is not furnished at the time of delivery.
> E-way bill shall not be valid unless the information in Part-B is not furnished. Part-B is not required to be filled if the goods are transported within the state and:
Points to remember
E-Way bill in case of E-commerce operator/ courier agency
On authorization from the consignor, e-commerce operator/ courier agency may generate the E-way bill in Form GST EWB-01.
Conditions where EWB is required even if consignment value is less than Rs. 50,000/-
Generation of e-way bill even if not required
Change of Conveyance
Where goods are transferred from one conveyance to another, then the consignor/ consignee or transporter shall update the details of conveyance in Part-B before commencing further movement of goods.
Assigning E-way bill to other transporter
Consolidated E-way bill
Cancellation of E-way Bill
Validity of E-way Bill
|S.No.||Distance (Approx.)||E-way bill validity period|
|1.||Upto 100 Km.||One day in cases other than Over Dimensional Cargo or Multi Modal Shipment in which at least one leg involves transport by ship|
|2.||For every 100 Km. or part thereof thereafter||One additional day in cases other than Over Dimensional Cargo or Multi Modal Shipment in which at least one leg involves transport by ship|
|3.||Upto 20 Km.||One day in case of Over Dimensional Cargo or Multi Modal Shipment in which at least one leg involves transport by ship|
|4.||For every 20 Km. or part thereof thereafter||One additional day in case of Over Dimensional Cargo or Multi Modal Shipment in which at least one leg involves transport by ship|
Determination of validity of e-way bill
It can be explained with the help of following example:
1. Suppose an e-way bill is generated at 00:10 hrs. on 3rd Then 1st day would end on 12:00 midnight of 4th-5th October. Similarly second day will end on 12:00 midnight of 5th– 6th October.
2. Suppose an e-way bill is generated at 23:45 hrs. on 3rd October. Then 1st day would end on 12:00 midnight of 4th-5th October. Similarly second day will end on 12:00 midnight of 5th– 6th October.
Acceptance/ Rejection of e-way bill
The consignor/ consignee shall communicate his acceptance/ rejection of the consignment covered by the e-way bill within 72 hours of the details being made available. If the acceptance/ rejection not communicated within the prescribed time then it will be deemed as accepted by the consignor/ consignee.
Situations where e-way bill is not required
|S.No.||Description of Goods|
|1.||LPG for supply to household and non-domestic exempted category 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 metals|
|5.||Jewellery, Goldsmiths’ and silversmiths’ wares and other articles|
|7.||Used personal and household effects|
|8.||Unworked and Worked Coral|
Requirement of e-way bill if goods are moved by consumer himself
E-way bill is required even if the goods are purchased and moved by consumer himself to the destination if the consignment value > Rs. 50,000/-. The consumer can ask the taxpayer/ supplier to generate the e-way bill or the consumer can enroll as citizen on the common portal and generate the e-way bill himself.
Information to be furnished in e-way bill
Bill to Ship to Model
Only one EWB is required to be generated which can be generated by either ‘A’ or ‘B’
|Fields of Part-A of EWB-01||If EWB is generated by ‘A’||If EWB is generated by ‘B’|
|Bill From||Details of ‘A’||Details of ‘B’|
|Dispatch From||Place of Business of ‘a’||Place of Business of ‘A’|
|Bill To||Details of ‘B’||Details of ‘C’|
|Ship To||Details of ‘C’||Details of ‘C’|
|Invoice Details||Details as per Invoice -1||Details as per Invoice -2|
Goods moved under Batches/ Lots
Single Tax Invoice with complete quantity -> Every lot to be accompanied with Copy of Invoice, Delivery Challan and EWB prepared as per Delivery Challan -> Last lot to be accompanied with Original Invoice, Delivery Challan and EWB with details of last lot -> CKD/ SKD/ Lots sub-supply to be selected while generating the EWBs
Non-compliance of EWB Rules