CA Gaurav Gupta
GST and E-way Bill
Contents
What is E-way Bill
When to issue E-way bill
Cases requiring mandatory E-way bill generation.
Requirement of E way bill in case of inter state and intra state movement of goods.
Constituents of E-way Bill
Who will generate E Way Bill
Cases where E Way Bill is not required to be generated.
Requirement of registration.
How to generate E-way Bill
Liability of receiver for E Way Bills generated by other persons.
Consolidation of multiple E Way Bills in one conveyance by transporter
Validity of E-way Bill
Cancellation of E-way bill
Transfer of conveyance.
Documents and devices to be carried by a person-in-charge of a conveyance-
Records to be maintained by transporters.
Detention, seizure and release of goods and conveyances in transit
Penalties.
Page Contents
- What is E-way Bill
- When to issue E-way bill
- Cases requiring mandatory E-way bill generation
- Requirement of E way bill in case of inter state and intra state movement of goods
- Constituents of E-way Bill
- Who will generate E Way Bill
- Cases where E Way Bill is not required to be generated
- Requirement of registration
- How to generate E-way Bill
- Process to be followed by a registered person while generating E-Way Bill from online portal
- Process to be followed by a registered person in case transporter fills E Way Bill
- Consolidated E Way Bill
- Validity of E-way Bill
- Process to be followed for extension of E way Bill
- Determination of day to determine validity of E way Bill
- Penalties Related to E Way Bill
What is E-way Bill
E-way bill is an electronic document generated on the GST portal evidencing movement of goods. The common portal for generation of e-way bill is https://E-waybillgst.gov.in. As per Section 68 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding Rs 50,000/- to carry with him such documents and such devices as may be prescribed. Accordingly, the rule requires the person in charge of a conveyance should 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 or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.
When to issue E-way bill
Requirement of generation of E-way Bill by registered person
E-way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 –
- In relation to a ‘supply’: This includes simple transactions like sale of goods, branch transfers, any supply to related party, transfer of goods to job worker etc.
- For reasons other than a ‘supply’: The category includes all such movement of goods which does not constitute supply per se like taking goods for undertaking services (in case of all contractors, caterers etc), sending of goods on rent, sending goods for repair etc. The following transactions are already clarified by government in this regard:
– The issue of IGST exemption on inter-state movement of various modes of conveyance, between distinct persons as specified in section 25(4) of the Central Goods and Services Tax Act, 2017, carrying goods or passengers or both; or for repairs and maintenance, [except in cases where such movement is for further supply of the same conveyance] was examined and a circular 1/1/2017-IGST dated 7.7.2017, was issued clarifying that such interstate movement shall be treated “neither as a supply of goods nor supply of service” and therefore would not be leviable to IGST.
– Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes] was discussed in GST Council’s meeting held on 10th November, 2017 and the Council recommended that the circular 1/1/2017-IGST shall mutatis mutandis apply to inter-state movement of such goods, and except in cases where movement of such goods is for further supply of the same goods, such inter-state movement shall be treated ‘neither as a supply of goods or supply of service,’ and consequently no IGST would be applicable on such movements.
– Expired stock has no commercial value, but is often transported back to the seller for statutory and regulatory requirements, or for destruction by seller himself. E way bill is required in such cases also.
- Due to inward ‘supply’ from an unregistered person: Generation of E-way Bill in all purchases from unregistered person shall be responsibility of registered person.
Consignment Value – meaning – It is the value of the goods declared in invoice, a bill of challan or a delivery challan, as the case may be, issued in respect of the said consignment and also include Central tax, State or Union territory tax, Integrated tax and Cess charged, if any. But, it will not include value of exempt supply of goods, where the invoice is issued in respect of both exempt and taxable supply. It will also not include value of freight charges for the movement charged by transporter. But any incidental charges including packing, freight charges as charged by the buyer shall be included in the value to determine the limit of Rs 50,000. In case of an invoice containing both taxable as well as exempt supplies, the value of exempt supply shall be excluded.
In cases where the goods are sent for purpose other than supply, the open market value of such goods should be entered in the delivery challan and so in the E Way Bill.
Movement of goods by registered Service Providers
As evident above, any movement of goods other than for supply shall require E-way Bill. As per clause (c) of sub-rule (1) of rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as “the said Rules”), the supplier is required issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Thus, in such cases, the E-way Bill shall be based on such delivery challans.
Movement of goods in case of Line Sales / on approval sales
Such transactions have been clarified vide Circular No. 10/10/2017-GST, whereby, it has been clarified that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. It has been further clarified vide the same Circular that where the supplier carries goods from one State to another and supplies them in a different State, will be inter-state supplies and attract integrated tax in terms of Section 5 of the Integrated Goods and Services Tax Act, 2017. This also clarifies doubts in relation to considering such persons as casual taxable person in such states.
Multiple invoices in same shipment
If multiple invoices are issued by the supplier to recipient, that is, for movement of goods of more than one invoice of same consignor and consignee, multiple EWBs have to be generated. That is, for each invoice, one EWB has to be generated, irrespective of the fact whether same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one EWB. However after generating all these EWBs, one Consolidated EWB can be prepared for transportation purpose, if goods are going in one vehicle.
The consolidated e-way bill can have the goods or e-way bills which will be delivered to multiple locations as per the individual EWB included in the CEWB. That is, if the CEWB is generated with 10 EWBs to move 3 consignments to destination Y and 7 consignments to destination X, then on the way the transporter can deliver 3 consignments to destination Y out of 10 and move with remaining 7 consignments to the destination X with the same CEWB. Alternatively, two CEWB can be generated one for 3 consignments for destination Y and another CEWB for 7 consignments for destination.
Multiple shipments for one invoice
Where the goods are being transported in a semi knocked down or completely knocked down condition, the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment as per CGST Rule 55 which provides as under:
(a) Supplier shall issue the complete invoice before dispatch of the first consignment;
(b) Supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) Original copy of the invoice shall be sent along with the last consignment
Please note that multiple EWBs are required to be generated in this situation. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number.
In case of Rejection by recipient
In such cases, the Supplier / Buyer can again issue E way Bill by indicating supply as ‘Sales Return’ with relevant documents.
Therefore, E-way Bills must be generated on the common portal for all these types of movements:
– Sale of goods
– Goods sent for repair
– Carrying goods for undertaking any services like catering etc
– Stock transfer of goods
– Sales return of goods
– Goods sent for dry cleaning or any other process
– Return of goods
– Goods send for Job Work
– Barter etc.
Cases requiring mandatory E-way bill generation
E-way bill needs to be generated mandatorily even if the value of the consignment of Goods is less than Rs. 50,000 in the following cases:
1. Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker,
2. Inter-State Transport of Handicraft goods by a dealer exempted from GST registration
Requirement of E way bill in case of inter state and intra state movement of goods
(i) Inter-state movement of goods : All movement of goods with effect from April 1, 2018 shall be required to be accompanied by an E-way bill. This shall include all movements commencing, transiting or terminating in all states including those states who have exempted eway bill requirement on intra state movement.
(ii) Intra-state movement of goods : All Intra state movement also require E way bill unless specific notification exempting such requirement is issued by the government. Presently, e-way bill operations are not available for intra-state (within the state) movement of goods, except for Karnataka State. Detailed status of E-Way Bill is as under:
| State | Requirement of E-way Bill in case of Inter state movement | Requirement of E-way Bill in case of Intra state movement | Reference |
| Andaman & Nicobar, Chandigarh, Dadra & Nagar Haveli, Daman & Diu and Lakshadweep | Yes | No | Notification No. 2/2018-UTT to Notification No. 6/2018-UTT dated March 31/2018 |
| Andhra Pradesh | Yes | No | Circular CCTs Ref. in CCW/GST/74/2015, dated 29.03.2018 |
| Assam | Yes | No | NOTIFICATION No. 4/2018-GST CT/GST-14/2017/102.Dated, 27th March, 2018 |
| Bihar | Yes | No | S.O. 158, dated 23.03.2018 and S.O. 160, dated 27.03.2018 |
| Chhattisgarh | Yes | No, restrictive relief | Notification No. F-10/17/2018/CT/V (31), dated 28.03.2018 |
| Gujarat | Yes | No | Notification No.GSL/GST/RULE-138(14)/B.11, dated 28.03.2018 |
| Haryana | Yes | No | Notification No. 46/ST-2, dated 30.03.2018 |
| Himachal Pradesh | Yes | No | Notification No. 12-4/78-EXN-Tax, dated 28.03.2018 |
| Jammu & Kashmir | Yes | No, restrictive relief | Notification No. 42, dated 31.03.2018 |
| Jharkhand | Yes | No | Notification No. S.O. 33, dated 31.03.2018 |
| Karnataka | Yes | Yes | |
| Kerala | Yes | No | Earlier way bills to continue |
| Madhya Pradesh | Yes | No | Notification No. F A 3-08/2018/1/V (41), dated 28.03.2018 |
| Maharashtra | Yes | No | Notification No. 15A, dated 27.03.2018 |
| Odisha | Yes | No, restrictive relief | Notification No. 5199/CT, dated 31.03.2018 |
| Puducherry | Yes | No | Notification F. No. 3240/CTD/GST/2018/2, dated 29.03.2018 |
| Punjab | Yes | Not from April 1 but June | Notification No. PA/ETC/2018/63, dated 29.03.2018 |
| Rajasthan | Yes | No | Notification No. F.17 (131) ACCT/GST/2017/3199, dated 26.03.2018 |
| Tamil Nadu | Yes | No | NOTIFICATION NO. Rc.46/2018 /Taxation/Al, Dated: 28th March 2018 |
| Telangana | Yes | Facility continued on earlier site, may be challenged | |
| Tripura | Yes | No | Notification No.F.1-11(91)-TAX/GST/2018(Part-I), dated 28.03.2018 |
| Uttar Pradesh | Yes | No | Notification No. 55 |
| Uttarakhand | Yes | No | Notification No. 6376/CSTUK/GST-Vidhi/2017-18, dated 28.03.2018 |
| West Bengal | Yes | Not from April 1 but June | Notification No. 07/2018-CT/GST dt. 29.3.2018 |
The above list is based on information available. Readers are suggested to confirm the same with the transporter before initiating movement of goods.
Constituents of E-way Bill
An E-way bill has two Components-
(i) Part A comprising of details of person causing movement of goods. Such details include GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation;
(ii) Part B comprising of transporter details (Vehicle number). Vehicle number has to be filled in any format, as provided below:
| Format | RC Numbers | Example Entry |
| ABC1234 | DEF 234 | DEF0234 |
| AB123456 | UP 1 345 | UP010345 |
| AB12A1234 | AP 5 P 23 | AP05P0023 |
| AB12AB1234 | TN 10 DE 45 | TN10DE0045 |
| AB12ABC1234 | KE 3 PEW 1265 | KE03PEW1265 |
| DFXXXXXXXXXXXXX | For Defence Vehicle, start with DF | DF02K123 |
| TRXXXXXXXXXXXXX | For Temp RC Vehicle, start with TR | TRKA01000002
|
| BPXXXXXXXXXXXXX | For Bhutan Vehicle, start with BP | |
| NPXXXXXXXXXXXXX | For Nepal Vehicle, start with BP |
If the RC book has vehicle number like DL1A123, then you enter as DL01A0123. The vehicle entered in the e-way bill system is only for information and GST officer will accept this variation.
Important: No E Way bill is valid till Part B is filled and submitted. Please also note that when a valid E-way bill is generated a unique E-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
Who will generate E Way Bill
Movement by Registered Person
As per Rule 138 of the CGST Rules, 2017, every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50000/- is required to furnish above mentioned information in part A of e-way bill. The movement can be on any of the following counts:
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person
Both the person causing the movement or the transporter may choose to generate and carry E-way bill even if the value of goods is less than Rs 50,000.
Handing over of goods to transporter without E way bill
Where the e-way bill is not generated and the goods are handed over to a transporter, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person.
Movement by Unregistered person
Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill.
Movement of goods between unregistered persons
Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than Rs.50,000/- it shall be the responsibility of the transporter to generate it.
Movement through railways
If the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.
Movement of goods to a Job worker in another state
It has been provided that where goods are sent by a principal located in one State or Union Territory to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.
Movement of handicraft goods
Also, where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Movement by unregistered consumer
The consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. The consumer can also enroll as citizen and generate the e-way bill himself.
Cases where E Way Bill is not required to be generated
In the following cases it is not necessary to generate e-Way Bill:
- Goods being transported are specified in Annexure to Rule 138
The list of such goods is enclosed herewith as Annexure A.
- Goods are being transported by a non-motorised conveyance
Such mode of transportation would include bullock carts, horse carts, rickshaw etc.
- Movement of goods from Custom stations etc.
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
- Movement of goods in notified areas
No E-way bill is required in case of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory
- Goods being transported are specified in Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017
Goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time. The list of such goods is enclosed herewith as Annexure B.
- Movement of Specified goods
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;
- Goods considered as not supplied under Schedule III
The supply of goods being transported is treated as no supply under Schedule III of the Act. This includes primarily movement of actionable claims other than betting, gambling or lottery.
- Movement of goods between custom stations
Goods are being transported—
♦ 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
♦ under customs supervision or under customs seal;
- Goods being transported are transit cargo from or to Nepal or Bhutan;
- Movement of goods specified in notification No. 7/2017-Central Tax (Rate), dated 28th June 2017
Goods being transported if are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time and notification No. 26/2017- Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21st September, 2017 as amended from time to time;
- Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
- Where goods are moved by government through railways
The consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail.
- Empty cargo containers are being transported.
- Movement of goods for weighment
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 issued in accordance with rule 55
Requirement of registration
Separate Registration required
On the Common portal all the registered persons under GST need to register on the portal of e-way bill namely: www.E-waybillgst.gov.in using his GSTIN. Once GSTIN is entered, the system sends an OTP to his registered mobile number, registered with GST Portal and after authenticating the same, the system enables him to generate his/her username and password for the e-way bill system. After generation of username and password of his/her choice, he/she may proceed to make entries to generate e-way bill.
How to generate E-way Bill
The e-way bill can be generated by the registered person in any of the following methods;-
- Using Web based system
- Using SMS based facility
- Using Android App
- Bulk generation facility
- Using Site-to-Site integration
- Using GSP ( Goods and Services Tax Suvidha Provider)
Process to be followed by a registered person while generating E-Way Bill from online portal
– Where the goods are transported by a registered person whether as consignor or recipient, the said person shall have to generate the e-way bill by furnishing information in Part B on the GST common portal about his own vehicle.
– If the consignor or consignee is unregistered taxpayer and not having GSTIN, then user has to enter ‘URP’ [Unregistered Person] in corresponding GSTIN column.
Process to be followed by a registered person in case transporter fills E Way Bill
Transporter shall fill Part B of E way bill in following cases:
– Where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation.
– The e-way bill can be assigned from one transporter to another transporter, for further movement of consignment. Under this circumstance, the latest transporter, assigned for that e-way bill, can update Part-B of EWB.
– There may be requirement to change the vehicle number after generating the e-way bill or after commencement of movement of goods, due to trans-shipment or due to breakdown of vehicle. In such cases, the transporter or generator of the e-way bill can update the new vehicle number in Part B of the EWB.
Consolidated E Way Bill
Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying multiple consignments of various consignors and consignees in one vehicle can generate and carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.
Transporter can generate the consolidated e-way bills for movement of multiple consignments in one vehicle. Further, there is an option available under the ‘Consolidated EWB’ menu as ‘regenerate CEWB’. This option allows you to change the vehicle number to existing Consolidated EWB, without changing the individual EWBs. This generates a new CEWB, which has to be carried with new vehicle. Old CEWB will become invalid for use.
Please note that Consolidated E Way Bill does not have any validity, the validity shall be examined on the basis of each individual E way bill.
Movement of goods in multi mode transportation facility
One can transport goods through different modes of transportation – Road, Rail, Air, Ship. However, PART-B of e-way bill have to be updated with the latest mode of transportation or conveyance number using ‘Update vehicle number/mode of transport ’ option in the Portal. That is, at any point of time, the details of conveyance specified in the e-way bill on the portal, should match with the details of conveyance through which goods are actually being transported.
E Way bill in case of multi transhipment facility
Some of the consignments move from one place to another place till they reach their destinations. Under this circumstance, each time the consignment moves from one place to another, the transporter needs to enter the vehicle details using ‘Update Vehicle Number’ option in part B of the EWB, when he starts moving the goods from that place. The transporter can also generate ‘Consolidated EWB’ with the EWB of that consignment with other EWBs and move the consignment to next place. This has to be done till the consignment reaches destination. But it should be within the validity period of a particular EWB.
Generation of E-way Bill from other place of Business
The registered person can generate the e-way bill from his account from any registered place of business. However, he/she needs to enter the address accordingly in the e-way bill. He/she can also create sub-users for a particular business place and assigned the role for generating the e-way bill to that sub user for that particular business place.
Liability of receiver for E Way Bills generated by other persons
The details of e-way bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. In case, the recipient does not communicate his acceptance or rejection within 72 hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
Consolidation of multiple E Way Bills in one conveyance by transporter
After e-way bill has been generated, where multiple consignments are intended to be transported in one conveyance, the transporter may 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 EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
Validity of E-way Bill
Validity of E-way Bill shall be as follows:
| Type of conveyance | Distance | Validity of e-way bill |
| Other than over -Dimensional Cargo | Upto 100 Kms | 1 Day |
| For every additional 100Kms or a part thereof | Additional 1 day | |
| For over dimensional cargo | Upto 20 Kms | 1 Day |
| For every additional 20 Kms or a part thereof | Additional 1 day |
“Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).
Where under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required. Only Transporter can extend the validity.
Process to be followed for extension of E way Bill
There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 4 hours and after 4 hours of expiry of the validity. Here, transporter will enter the e-way bill number and enter the reason for the requesting the extension, from place (current place), approximate distance to travel and Part-B details. It may be noted that he cannot change the details of Part-A. He will get the extended validity based on the remaining distance to travel.
Determination of day to determine validity of E way Bill
The day shall be determined in the following manner:
(i) Suppose an e-way bill is generated at 00:04 hrs. on 14th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.
(ii) Suppose an e-way bill is generated at 23:58 hrs. on 14th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.
Distance calculation in case of Import / Export shipments
The approximate distance for movement of consignment from the source to destination has to be considered based on the distance within the country. That is, in case of export, the consignor place to the place from where the consignment is leaving the country, after customs clearance and in case of import, the place where the consignment is reached the country to the destination place and cleared by Customs.
Cancellation of E-way bill
Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill. An e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
It must be noted that if there is a mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected. Only option is cancellation of E-way bill and generate a new one with correct details.
Transfer of conveyance
If the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01.
The consignor or the recipient, who has furnished the information in Part A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment.
After the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
Documents and devices to be carried by a person-in-charge of a conveyance-
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.
Records to be maintained by transporters
As per Section 35(2) of CGST Act, every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed.
In accordance with provisions of Rule 56 ,any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him along with the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches.
Detention, seizure and release of goods and conveyances in transit
As per Section 129 of CGST Act, where any person transports any goods in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure.
Such detained goods / conveyance shall be released:
| Situation | Payment required to be made |
| Where the owner of the taxable goods comes forward for payment of such tax and penalty | on payment of the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods or upon furnishing a security equivalent to the amount payable |
| Where the owner of the exempted goods comes forward for payment of such tax and penalty | on payment of an amount equal to two per cent of the value of goods or twenty five thousand rupees, whichever is less or upon furnishing a security equivalent to the amount payable |
| where the owner of the taxable goods does not come forward for payment of such tax and penalty | on payment of the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon or upon furnishing a security equivalent to the amount payable |
| where the owner of the exempted goods does not come forward for payment of such tax and penalty | on payment of an amount equal to five per cent of the value of goods or twenty five thousand rupees or upon furnishing a security equivalent to the amount payable |
Confiscation of goods transported in contravention of the provisions of this Act or the rules has also been provided under Section 130 whereby fine upto the market value of goods can be levied by Proper officer.
Penalties Related to E Way Bill
In addition to above, the following penalties are also leviable:
– Penalty on movement without proper documents to be levied on supplier
As per Section 122(1)(xiv), where any taxable person transports any taxable goods without the cover of documents as may be specified in this behalf, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded, whichever is higher.
Penalty on person undertaking transporting goods liable to confiscation
Where any person concerns himself in transporting any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder, he shall be liable to a penalty which may extend to twenty five thousand rupees.
ANNEXURE A
[rule 138(14)]
| 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) |
ANNEXURE B
All goods exempted vide Notification No. 2/2017 – CT(R)
I have following doubts with regards to e-way bill in Maharashtra State:
1. e-way bill is required if the goods are send personally (say for eg own vehicle, by Public transport, etc)
2. How to generate e-way bill in case of Work Contractor who requires the material at their site
3. Whether e-way bill required for sample? (where amount is NIL)
4. Whether e-way bill required for goods sent on approval basis (where invoice is made after confirming the sale)
5. When goods are sent through local courier they are not asking for e-way bill. Whether it is allowed?
Thanking you in anticipation