♦ Every registered person who causes the movement of goods, having value of more than Rs. 50000/- should generate E-way bill

♦ E-way bill is required for the movement of goods in relation to a supply as per the Section 7 of CGST Act, for reasons other than supply – that means even though there is no supply according to the act, but whenever there is a movement of goods, it is necessary to generate E-way bill, and for inward supplies from unregistered person

♦ E-way bill to be generated before the commencement of the movement of goods

♦ E-way bill is necessary irrespective of the value of the consignment if the goods are sent for job work to another State or Union territory – E-way bill to be generated either by the principal or the job worker, if registered

♦ E-way bill is necessary to be generated by the person, even if exempted from obtaining registration, and who causes movement of handicraft goods, irrespective of the value of the consignment

♦ Consignment value includes CGST, SGST, IGST and Cess and exclude the value of exempted goods where the invoice is issued for both taxable and exempted supply of goods

♦ E-way bill in Form GST EWB-01 contains Part A & Part B

♦ Part A contains the information of the consignment and Part B contains the details of the transporter

♦ Part A should be filled by the registered person who causes the movement of goods or on his authorisation, the transporter or e-commerce operator or courier agency can fill up the details

♦ Part B should be filled either by the registered person or the transporter to whom the transportation of the consignment is assigned

♦ Where the goods are transported by railways or by air or vessel, the E-way bill shall be generated by the registered person as a supplier or the recipient, either before or after the commencement of movement after furnishing the information in Part B

♦ Railways shall not deliver the goods unless the E-way bill is produced at the time of delivery

♦ The details in Part B are not required to be furnished for the distance of up to 50 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 or from the place of business of transporter finally to the place of business of the consignee

♦ E-way bill is not valid unless the information in Part B is provided except the above cases

♦ E-way bill can be generated even if the value of the consignment is less than Rs.50000/- at option

♦ An unregistered person, who causes the movement, can also, at his option, generate E-way bill

♦ Upon generation of E-way bill, a unique E-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal

♦ Where the goods are transferred from one conveyance to another, the details of the conveyance should be updated in Part B before the transfer or further movement of goods

♦ E-way bill number shall be assigned from one transporter to another for updating the information in Part B after furnishing the details in Part A, for further movement of the consignment. But once the details in Part B is updated, the same cannot be assigned to another transporter

♦ Where multiple consignments are transported in a single conveyance, a consolidated E-way bill in Form GST EWB-02 can be generated after indicating the details of E-way bills of all consignments

♦ Where the aggregate value of the consignments carried in a single consignment exceeds Rs.50000/-, the transporter shall generate E-way bill based on the details of invoice or bill of supply or deliver challan, if not generated by the consignor or consignee. If the goods is supplied through an e-commerce operator or a courier agency, they need to provide the information in Part A

♦ The details provided in the Part A will be made available for furnishing the details in GSTR 1. The same will be informed through mobile number or email if the details provided by the person is unregistered

♦ E-way bill can be cancelled within 24 hours of generation on account of non movement of goods or the details provided are not as per the goods transported. It cannot be cancelled if verified in transit as per Rule 138B

♦ The unique number generated after furnishing the details in Part A shall be valid for 15 days for updating Part B

♦ The validity of E-way bill is as under:

Distance Validity Period
Up to 100 kms 1 day in cases other than Over Dimensional Cargo
For every additional 100 kms or part thereof 1 additional day in cases other than Over Dimensional Cargo
Up to 20 kms 1 day in case of Over Dimensional Cargo
For every additional 20 kms or part thereof 1 additional day in case of Over Dimensional Cargo

♦ Commissioner may extend the validity period of E-way bill for certain categories of goods

♦ Where the goods cannot be transported within the validity period under circumstances of exceptional nature, including trans-shipment, the transporter may extend the validity period by updating the details in Part B

♦ The validity of the E-way bill shall be counted from the time it is generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of bill

♦ The information furnished in E-way bill shall be made available to the recipient or supplier as the case may be should be accepted or rejected within 72 hours from the time the information is made available, else the same shall be deemed to be accepted

♦ The E-way bill generated in one State or Union territory is valid in every State and Union territory

♦ No E-way bill is required to be generated for the following cases:

◊ Goods being transported as per Annexure

◊ Transport by a non-motorised conveyance

◊ Transport of goods 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 within such areas as notified

◊ The goods specified in Schedule appended to Notification No.2/2017-CGST (Rate) other than de-oiled cake

◊ For alcoholic liquor for human consumption, petroleum crude, high speed diesel, petrol, natural gas or aviation turbine fuel

◊ For the goods being transported, treated as no supply as per Schedule III of the Act

◊ Where 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 port or under customs supervision or under customs seal

◊ For the transport of goods are transit cargo from or to Nepal or Bhutan

◊ For the goods as per the Notification No.7/2017-CGST (Rate) and 26/2017-CGST (Rate)

◊ For transport by defence formation under Ministry of defence

◊ Where the consignor is Central, State Governments or local authority for transport of goods by rail

◊ Empty cargo containers are being transported

◊ For the distance of 20 kilometers from the place of business of consignor to a weighbridge for weighment or from the weighbride to the place of business of the said consignor where accompanied by delivery challan

♦ The person in charge of conveyance shall carry the invoice or bill of supply or delivery challan along with E-way bill in physical form or electronic form or mapped to a RFID embedded to the conveyance except in case of transportation by rail or air or vessel

♦ GST INV-1 – for presentation to the verification officer in lieu of Invoice

♦ GST EWB-03 – Report of Inspection and verification of goods

♦ GST EWB-04 – Information regarding detention of vehicle

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Tags : E-way Bill (159) goods and services tax (4936) GST (4539)

3 responses to “Salient Points of E-way Bill- You Must Know”

  1. Amit says:

    Very Nice to Understand e_way Bill. Thanks

  2. Satya says:

    Please clarify what details of transport to be filled in part B , if goods are being transported through own vehicle or public transport and we don’t know the bus / auto no at the time of making e-way bill

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