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.