Dr. Sanjiv Agarwal, FCA, FCS

 Dr. Sanjiv Agarwal

1st April has become a land mark date in the GST journey, I not because it is April Fool’s day but it marks the advent of e-way bills in the country under the GST regime, a tool to check tax evasion and bring in operational efficiency so far as taxpayers and logistics management is concerned.

Statutory  Provision for E-Way Bill

Rule 138 of CGST Rules, 2017

Date of Enactment of E-Way Bill

1st April, 2018

Requirement of E-Way Bill

Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-

  • in relation to supply, or
  • for the reasons other than supply, or
  • due to inward supply from unregistered person

shall require to furnish an e-way bill.

Who is liable to generate E-Way Bill

  • Registered person as consignor or consignee of goods in his own or hired conveyance.
  • Registered person – for movement of goods to him caused by unregistered person
  • Transporter of goods – in the case of non generation by registered person.
  • Unregistered person – movement of goods in his own or hired conveyance
  • Transporter of unregistered person – in case unregistered person has not generated.


  • 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.
  • the unique number generated shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.

Cancellation of E-Way Bill

  • There is a provision for cancellation of e-way Bill within 24 hours by the person who has generated the e-way Bill. The recipient can also reject the e-way Bill within validity period of e-way bill or 72 hours of generation of the e-way bill by the consignor whichever is earlier.
  • An e-way bill cannot be cancelled if it has been verified in transit.

Can URP generate e-way bill?

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 in FORM GST EWB-01 on the common portal.

E-Way Bill for Multiple consignment in one conveyance

In such case, 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 prior to the movement of goods

E-Way Bill for Supply by ECO


Where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency

Validity of E-Way Bill

S.N Distance travelled Type of Cargo Validity period
1 Upto 100 km. Other than Over Dimensional Cargo One day
2 For every 100 km. or part thereof thereafter Other than Over Dimensional Cargo One additional day
3 Upto 20 km Over Dimensional Cargo One day
4 For every 20 km. or part thereof thereafter Over Dimensional Cargo One additional day

Relevant Forms for E-Way Bill

Form Requirement
FORM GST EWB-01 Generation of e-way bill
FORM GST EWB-02 Consolidated e-way bill
FORM GST EWB-03 Verification Report
FORM GST EWB-04 Report of detention
FORM GST INV – 1 Generation of Invoice Reference Number

E-way bill required even if consignment value is less than 50000/-

  • Goods sent by principal to job worker, if registered(either by principal or job worker)
  • Where handicraft goods are transported from one State to another State by a person who has been exempted from the requirement of obtaining registration.
Other Cases
  • E-way bill can be generated voluntarily where the consignment value does not exceed Rs. 50000/-
  • Where the goods transferred from one conveyance to another, then consignor/recipient/transporter shall update details of conveyance in PART B of FORM GST EWB-01

No requirement of e-way bill

  • Where the goods are transported by railways.
  • Where the goods are transported within state upto 50km from the place of business of consignor to the place of business of the transporter for further transportation.
  • where the goods being transported are specified in Annexure to Rule 138
  • goods are being transported by a non-motorised conveyance
  • 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.
  • 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
  • where the 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
  • where the supply of goods being transported is treated no supply under Schedule II to CGST Act
  • where the 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;

  • where the goods being transported are transit cargo from or to Nepal or Bhutan
  • where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 as amended.
  • any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
  • where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail
  • where empty cargo containers are being transported
  • 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.

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