Article explains Persons required to generate E-way Bill, Primary responsibility of generating e-way bills, E-way bill in case of Supply of goods by unregistered person to unregistered recipient, Goods exempted from e-way bill requirement, Threshold limit for generating e-way bill, Validity period of e-way bill, E-way bill in case of Movement of goods for shorter distance, Consolidated e-way bill, Modification of e-way bill, E-way bill in case of Import or Export and Penalty for non compliance of E-way bill provisions.
Following persons are required to generate E-way Bill:
Note: The unregistered transporter can enrol on the common portal and generate the e-way bill for movement of goods for his clients.
The person who is generating e-way bill must have the following documents:
The primary responsibility is of the registered person (the consignor or the consignee) who causes the movement of goods. If the consignor or the consignee does not generate e-way bill then it should be generated by the transporter.
In case of supply by an unregistered person to registered person then the liability to generate e-way bill is on the recipient being the registered person.
As per rule 138(1), the primarily requirement to fill Part A of the Form EWB-01 is on registered person who causes the movement of goods. If the consignor or the consignee both are unregistered then it is not necessary to generate EWB-01. If such unregistered person wants to generate EWB then one can go to online portal and select the option “enrolment for citizen” (Not activated).
As per Notification no. 12/2018 e-way bill is not required for the goods mentioned in Notification No. 2/2017- Central Tax (Rate). In addition to these goods, such goods are also exempted from the requirement of e-way bill:
1. Non GST goods
2. Goods not considered as supply under Schedule III
3. Goods covered under Annexure to rule 138
E-way bill is required to be generated if the consignment value exceeds Rs. 50,000 but there are certain exceptions to this. E-way bill is required
Please note a transporters need not generate the Eway bill where value of each invoice individually is less than or equal to Rs 50,000 BUT In Aggregate (all invoices put together) exceeds Rs 50,000.
|Type of vehicle||Distance||Validity|
|Regular transport cargo (other than over dimensional cargo)||Upto 100 km||One day|
|For every 100 km or part therof||One additional day|
|Over dimensional cargo||Upto 20 km||One day|
|For every 20 km or part therof||One additional day|
E-way bill is required to generated irrespective of the distance. However, e-way bill rules provide for relaxation of not generating e-way bill for shorter distance:
1. Movement to weighbridge [Rule 138(14)(d)]
2. Movement to transporters place [Rule138(3)]
Once the e-way bill is generated it cannot be modified. Only Part B can be modified. The e-way bill can be cancelled by the generator within 24 hours of generation of EWB. Whereas the recipient can cancel/reject the e-way bill within 72 hours of its generation or actual receipt of goods, whichever is earlier.
A person who is required to make the movement of goods under e-way bill, does not make the movement of goods in accordance with the e-way bill rules shall be liable to a penalty of Rs. 10,000 or tax to be avoided, whichever is greater.
|Condition||Taxable Goods||Exempted Goods|
|Owner come forward for payment of penalty||Payment of applicable tax and penalty equal to 100% of tax payable on such goods||Payment of 2% of the value of goods or Rs. 25,000, whichever is less|
|Owner of goods does not come forward for payment of penalty||Payment of applicable tax and penalty equal to 50% of value of goods reduced by tax amount paid thereon||Payment of 5% of the value of goods or Rs. 25,000, whichever is less.|