E Way Bill Concept and Key Points (Rule 138 of CGST Rules):
1. Every registered person who causes movement of goods whose value is exceeding Rs. 50,000; (i) in relation to supply, (ii) other than relation to supply, (iii) due to inward supply from an unregistered person, shall file the details of the goods before commencement of movement of goods in PART A of GST EWB-01.
If there is Principal- Job Worker relation sending goods from one state to another, then principal has to furnish the details irrespective of any value of the consignment.
If one person who is not liable to get register himself under GST has supplied the handicraft goods from one state to another is also liable to file e-way bill irrespective of the value of the consignment.
2. If the goods are transported by registered person as consignor or the recipient as consignee, whether in his own conveyance / by hired one / by railways / by air / by vessel, then the registered person or the recipient shall file the GST EWB-01 after furnishing the details in PART-B of GST EWB-01.
If E Way bill is not furnished by the supplier or recipient and directly handed over to transporter, then transporter has to furnish the details in PART-A of GST EWB-01 on the basis of PART-B of GST EWB-01 furnished by the supplier or recipient.
If the value is less than Rs. 50,000, then it’s optional to issue E Way bill for transporter.
If movement of goods is caused by the unregistered person, then it is optional for him or transporter to issue the e-way bill
It shall be deemed that the movement of goods is caused by the registered person (the recipient), if an unregistered person supplies goods to the registered person.
If goods has been sent by consignor to transporter within 10 Kms(Same State or Union Territory), then there is no need to issue E Way bill.
3. E Way Bill Number ( EBN) will be generated after submitting the E Way bill.
4. If there is a change in the vehicle between the movement of goods, then transporter has to update the details of conveyance in GST EWB-01. But if movement of goods between transporter place to final place is less than 10 kms(Same State or Union Territory), then no need to update the information.
5. GST EWB-02 (Consolidated E Way Bill) has been generated by the transporter, if there is multiple E Way bill has been generated for multiple consignments.
If the value of the consignment is more than Rs. 50,000 and the supplier / recipient has not generated the E Way bill, then transporter has to generate the E Way bill on the basis of invoice.
6. E Way bill can be cancelled directly through common portal within 24 hrs.
7. Validity of E Way Bill:
Upto 100 Kms – One Day
For every additional 100 Kms of part thereof – One additional day.
8. Information has been made available to recipient. Recipient has to communicate the acceptance or rejection of the consignment within 72 hrs of the details made available to him. If it is not done, then it shall be deemed to be accepted.
9. No requirement to issue E Way bill under following circumstances:
- Where goods transported is specified in Annexure below.
- Goods are being transported by a non-motorised conveyance.
- If goods are being transported for custom clearance.
- Goods are being transported in notified area.
- where the 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, Sub99 section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;
- 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; and
- where the goods being transported are treated as no supply under Schedule III of the Act.
Annexure {See 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)”; |
10. A person in charge of conveyance shall carry the (i) tax invoice / bill of supply / delivery challan and (ii) Copy of E Way Bill or EBN
11. A summary report of every inspection shall be recorded by the proper officer within 24 hrs of inspection in PART-A GST EWB-03 and the final report shall be submitted within 3 days of such inspection in PART-B GST EWB-03.
12. If the vehicle has been intercepted and detained for period exceeding 30 Minutes, then the transporter may upload the said information on common portal in GST EWB-04.
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Author Bio
Suppose there are 20 items in a invoice. whether details of each item alongwith HS code to be feeded in E way bill or not ?
Point 2 last line is wrong. If Supplier moves goods to transporter intra-state within 10 kms then he may not furnish information in Part B. But generation of e way bill is mandatory even for less than 10 kms.
Point 9 (3) is wrong. Goods moving from ICD/CFS to port and vice-versa are exempt from e way bill. But clearance from factory to port/CFS/ICD requires ewway bill.