Brief About EWB:
♠ An e-way bill has to be prepared for every consignment where the value of the consignment exceeds Rs.50,000/-
♠ Where multiple consignments of varying values (per consignment) are carried in a single vehicle, e-way bill needs to be mandatorily generated only for those consignments whose value exceeds Rs.50,000/-.
♠ For multiple consignments being carried in the same vehicle, the transporter to prepare a consolidated e-way bill by indicating serial number of each e-way bill, on the common prior to commencement of transport of goods.
♠ E-way bill is to be issued irrespective of whether the movement of goods is caused by reasons of supply or otherwise.
Ques: What is an E-way Bill?
Ans: An E-way bill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods. It is basically a mechanism whereby the person causing the movement of Goods uploads some relevant information prior to commencement of movement of goods and generates EWB on GST portal.
Ques: What details does the EWB contain?
Ans: Details include name of consignor, consignee, the point of origin of the consignment, its destination, and route.
Ques: What does an EWB comprise of?
Ans: It has two Components-
Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; and
Part B comprising of transporter details (Vehicle number).
Note:As per Rule 138 of the CGST Rules, 2017,every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50000/- is required to furnish above mentioned information in part A of e-way bill. The part B containing transport details helps in generation of e-way bill
Ques:Who should generate the e-way bill?
Ans:An E- way bill is to be generated by:
- the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways by air or by Vessel
- If the goods are handed over to a transporter for transportation by road, E-way bill is to be generated by the Transporter.
- Further, it has been provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.
Ques: How is EWB generated?
Ans: As mentioned in the earlier ans, an EWB contains 2 parts A & B, out of which Part A is to be furnished by the person who is causing movement of goods of consignment value exceeding Rs.50,000/- and Part B (transport details) to be furnished by the person who is transporting the goods.
Note: Where the goods are transported by a registered person whether as consignor or recipient, the said person shall have to generate the e-way bill by furnishing information in part B on the GST common portal., but where the e-way bill is generated by an unregistered person and the goods are handed over to the transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01.
Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) generated by the common portal, shall be made available to the supplier, the recipient and the transporter on the common portal.
Ques:What is the purpose of EWB?
Ans: E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion.
Ques: What is the validity of an EWB?
Ans: The validity of e-way bill depends on the distance to be travelled by the goods.Eg. For a distance of less than 100 Km the e-way bill will be valid for a day from the relevant date. For every 100 Km thereafter, the validity will be additional one day from the relevant date. The “relevant date” shall mean
the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.
Note: Further, if under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
Ques: What are the exceptions to EWB?
Ans: No e-way bill is required to be generated in the following cases:
- Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017
- goods being transported by a non-motorised conveyance;
- goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
- in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State; and
- Consignment value less than Rs. 50,000/-