e-Way Bill Under GST

e-Way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed there under.

This document covers

e-Way Bill
Benefits of e-Way Bill
When is e-Way Bill required?
Information to be furnished in e-Way bill
Validity of e-Way Bill
When e-Way Bill is not required
Documents to be carried by a person in charge of a conveyance
Exceptions to minimum consignment value of Rs 50,000
e-Way bill Under GST FAQs

1. e-Way Bill

E-way bill is an electronic waybill generated on the GST portal for the movement of goods. E-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed there under. It is generated from the GST Common Portal for eWay bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement.

2. Benefits of e-Way Bill

e-Way bill helps in elimination of state boundary check post.
e-Way bill facilitates faster movement of goods.
e-Way bills improve the turn around time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs.

3. When is e-Way Bill required?

e-Way Bill is mandatory for movement of goods of consignment value exceeding Rs.50,000/-
- In relation to a supply
- For reasons other than supply
- Due to inward supply from unregistered persons
The registered person who causes movement of goods should furnish the information related to such goods in e-Way bill before commencement of such movement.
Note : Persons responsible for generation of e-way bill.
- If supplier is registered and undertakes to transport the goods, supplier causes movement of goods and he is required to generate e-Way bill
- If the recipient of goods arranges the transport, the movement of goods are caused by recipient and he is responsible for generation of e-Way bill
- If goods are supplied by an unregistered person to a registered person, registered person is responsible for generation of e- Way bill.

4. Information to be furnished in e-Way bill

E-Way bill contains 2 parts.

Part A : It contains the details of GSTIN of supplier and recipient, place of delivery, document (Tax invoice, Bill of supply, Delivery Challan or Bill of Entry) number, date , value of goods, HSN Code and reasons for transportation.
Part B (Transport details): It contains the details of transporter document number (goods receipt number, Railway receipt number or airway bill number, Bill of Lading number) and Vehicle number

NOTE : If the supplier has prepared the invoice and if he don’t have the transportation details, he can enter details in Part A of e-way bill and keep it ready. E way bill can be generated only after entering the details of part B.

5. Validity of e-Way Bill

The validity of e-way bill depends on the distance to be travelled by the goods
For a distance of less than 200KM: It will be valid for 1 day from the date on which e-way bill is generated.
For every 200KM thereafter: Validity will be additional 1 day from the relevant date for every 200KM thereafter.

NOTE : If e-way bill validity expires, the goods are not supposed to be moved.

6. When e-Way Bill is not required

If the goods transported are the ones given below
- Liquefied petroleum gas for supply to household and Non-domestic Exempted Category customer.
- Kerosene oil sold under Public Distribution System (PDS).
- Postal baggage transported by the Department of Posts.
- Natural or cultured pearls and precious or semi-precious stones; precious metals and metal clad with precious metal.
- Jewellery, goldsmiths and silversmiths wares and other articles.
- Currency.
- Used personal and household effects.
- Unworked Coral and worked Coral
If the goods are being transported by a non-motorised conveyance
If the goods being transported are exempt from tax
If the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit, natural gas or aviation turbine fuel

7. Documents to be carried by a person in charge of a conveyance

The person in charge of a conveyance shall carry

Invoice or bill of supply or delivery challan
Copy of e-way bill in physical form or e-way bill number in electronic number or mapped to a RFID(Radio Frequency identification device) embedded on to the conveyance

NOTE : In case of import of goods, the person in charge should also carry the bill of entry filed by the importer.

Cancellation of e-Way bill :

If the e-Way bill has been generated but goods are not transported, the e-way bill can be cancelled electronically within 24 hrs of generation of e-way bill

Blocking of e-Way bill :

Blocking of e-way bill means disabling a taxpayer from generating the e-way bill
The following persons can be blocked from generation of e-way bill
- Composition Taxpayers who has not filed the CMP-08 for 2 consecutive quarters
- Regular taxpayers who has not filed the returns for 2 consecutive months (monthly) or 2 quarters(quarterly)
- Regular taxpayers who have not furnished GSTR 1 for any 2 months or 2 quarters.
- Taxpayers whose GST Registration has been suspended

8. Exceptions to minimum consignment value of Rs 50,000

The following persons needs to generate e-way irrespective of value.

Inter State transfer of goods by principal to job-worker.
Inter State transfer of handicraft goods by a person exempted from obtaining a registration.

9. e-Way bill Under GST FAQs

1.Who can generate the e-Way Bill ?

Supplier/ Recipient/ Transporter can generate the e-Way Bill. Unregistered Persons/ Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar.

2.How is the validity of the e-way bill calculated?

The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. For every 100Kms, one day is a validity period for EWB as per rule and for part of 100 KM one more day is added.

3.Why is the e-way bill required ?

The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.

4.Is there any validity period for e-way bill?

Yes. Validity of the e-way bill depends upon the distance the goods have to be transported.

5.Which types of transactions that need the e-way bill?

For transportation of goods in relation to all types of transactions such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from an unregistered persons or for reasons other than supply also e-way bill is mandatory.

6.What are the documents that need to be carried along with the goods being transported?

The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, bill of entry as the case may be and a copy of the e-way bill number generated from the common portal. Please refer relevant rules for details.

7.How the transporter is identified or assigned the e-way bill by the taxpayer for transportation?

While generating e-way bill the taxpayer has a provision to enter the transporter id in the transportation details section. If he enters 15 digits transporter id provided by his transporter, the e-way bill will be assigned to that transporter. Subsequently, the transporter can log in and update further transportation details in Part B of e-way bill.

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