What is E-way bill?
E-way bill is an electronic document generated on the GST portal evidencing movement of goods. Copy of e-way bill is carried by the person in charge of conveyance (driver of vehicle) and should be presented to authorized persons for verification, if it is asked for.
E-way Bill is generated electronically in Form GST EWB 01 on the common portal (www.ewaybillgst.gov.in). E-way Bill can be generated through various modes like Web (Online), Android App, SMS, using Bulk Upload Tool and API (Application Program Interface) based site to site integration etc.
When an e-way bill is generated, it provides information of each transaction’s details to the tax department. An Unique E-way Bill Number will be generated along with the e-way bill and is available to supplier, transporter and the recipient.
When is e-way bill to be generated?
E-way bill is to be generated prior to the commencement of movement of goods. It is to be generated mandatorily when the consignment value* exceeds Rs 50,000 in relation to
- Other than a supply ( eg: Job work)
- Inward supply from an unregistered person
Consignment value* shall be the value declared in an invoice, a bill of supply or a delivery challan. It includes GST (CGST, SGST, IGST, UTGST, cess) and excludes the value of exempt supply of goods (when the invoice is issued in respect of both exempt and taxable supply of goods).
What are the documents to be carried by a person-in-charge of a conveyance by road?
The person-in-charge of a conveyance shall carry –
- the invoice or bill of supply or delivery challan, as the case may be; and
- a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a RFID embedded on to the conveyance. (RFID – Radio Frequency Identification Device)
What are the information to be furnished in E-way bill and by whom?
E-way bill in Form GST EWB 01 contains two parts:
PART A is furnished by a registered person causing movement# of goods.
Part A contains details of supplier, recipient, invoice number, value of consignment, rate of tax, origin and destination, distance, etc.
PART B is furnished by transporter.
Part B contains details of transporter like registration number of vehicle, name of driver, proof of identity of driver.
Registered person causing movement of goods#:-
|Who undertakes transportation?||Person causing movement of goods||Person responsible for generating E-way bill|
|Supplier (being Registered person) undertakes to transport||Supplier||Supplier|
|Recipient arranges transport||Recipient||Recipient|
|Suppler is an unregistered person and supply is made to Registered person(recipient)||Recipient||Recipient|
When is it not mandatory to furnish the details of conveyance in Part-B?
Details of conveyance may not be furnished in Part-B of GST EWB 01 where the goods are transported for a distance of upto 50 km within the same State/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 the transporter finally to the place of business of the consignee .
Cancellation of e-way bill
E-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bill, if the goods are are not transported or on amendment of order.
How the validity period of e-way bill can be determined?
|Type of conveyance||Distance||Validity of EWB|
|Normal Cargo||For every 100 Kms or part thereof||1 Day each|
|Over dimensional cargo or multi model shipment||For every 20 Kms or part thereof||1 Day each|
What is consolidated E-way bill?
Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle).
where multiple consignments are intended to be transported in one conveyance, 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 may be generated on the said common portal prior to the movement of goods.
Consolidated EWB does not have any independent validity period. Individual consignment should reach the destination as per the validity period of the individual E-way bill.
Can we extend the validity of E-way bill?
Extension by Transporter: Under circumstances of exceptional nature, transporter may extend the validity period after updating the details in Part B of GST EWB 01. The exceptional circumstances include natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. He needs to explain the reason for extension of the validity period Validity can be extended 8 hours before or 8 hours after the time of original expiry of the validity period.
What are the situations under which E-way Bill need not be generated?
- No e-way bill is required to be generated on transportation of following goods:
- Liquefied petroleum gas for supply to household andnon-domestic exempted category (NDEC) customers
- Kerosene oil sold under PDS (Public Distribution System)
- Postal baggage transported by Department of Posts
- Used personal and household effects
- Natural or cultured pearls and precious or semi-precious stones, precious metals and metals clad with precious metal
- Coral, unworked and worked coral
- Jewellery, goldsmiths’ and silversmiths’ wares and other articles
- Transport by way of non-motor vehicle.
- Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
- Transit cargo transported to or from Nepal or Bhutan
- Movement of goods caused by defence formation under Ministry of defence as consignor or consignee.
- Empty Cargo containers are being transported
- transportation upto the distance of 20 kms, from/to the place of consignor to/from the weighbridge for weighment, accompanied by a Delivery challan.
- Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
- Goods transported are exempt from E-Way bill requirements as per notifications.
- Transport of certain specified goods-( alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel ), goods exempt by notification Notification No. 2/2017 CT(R) dated 28.06.2017 (https://www.cbic.gov.in/resources/htdocs-cbec/gst/Notification-for-CGST-exemption.pdf)
Who are restricted from furnishing Part A of Form GST EWB-01?
A person (including a supplier, recipient, transporter, an e-commerce operator or a courier agency) shall not be allowed to furnish the information in Part A of Form GST EWB-01 in respect of following registered persons, whether as a supplier or a recipient:
- A person paying tax under composition scheme has not furnished the statement for payment of self-assessed tax (Form CMP-08) for 2 consecutive quarters, or
- A person paying tax under regular scheme has not furnished the returns (GSTR-1 or GSTR-3B) for 2 consecutive months or quarters as the case may be.
- The registered person or, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than Rs 50,000
- Special situations where e-way bill needs to be issued even if the value of the consignment is less than Rs 50,000:
- Inter-State transfer of goods by principal to job-worker
- Inter-State transfer of handicraft goods by a person exempted from obtaining registration
- E-way bill generated in one State is valid in another State
- Once E-way bill is generated, it cannot be edited for any mistake. However, it can be cancelled within 24 hours of generation
- E- Way Bill may be updated with vehicle number any number of times.
- The latest vehicle number should be available on e-way bill and should match with the vehicle carrying it in case checked by the department
- On transfer of goods from one conveyance to another, consignor or the recipient, who has provided information in Part A, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in Part B of the e-way bill on the common portal
- Where the goods are transported by railways, railways shall not deliver goods unless the e-way bill required under rules is produced at the time of delivery