E-Way Bill Under GST

Published Mon, 24 Apr 2023 Goods and Service Tax

Key Points

• What is Electronic Way (E-Way), Bill?
• What are the benefits of E-Way Bill?
• When is E-way bill required to be generated?
• Information to be furnished in E-Way Bill
• Situation where E-way Bill is mandatory
• Situation where E-way Bill is not required to be generated
• Frequently Asked Question’s (FAQ’s) about E-Way Bill 

What is Electronic Way (E-Way), Bill?

 E-way bill is an electronic document generated on the GST portal evidencing movement of goods from one place to another. 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.50, 000/-is required to furnish E-way bill.  E-way Bill is generated electronically in Form GST EWB-01 on the common portal (www.ewaybillgst.gov.in). The facility of generation, cancellation, updating, and assignment of e-way bill is available to the supplier, recipient and the transporter, as the case may be. 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.    

What are the benefits of E-Way Bill?

 Below are the benefits from E- way bill mechanism;

1. Physical interface to pave way for digital interface resulting in elimination of state boundary check-post
2. It will facilitate faster movement of goods
3. It will improve the turnaround time of trucks and help the logistics industry by increasing the average distance traveled, reducing the travel time as well as costs.
4. Officials saved of monotonous work collecting and matching the manual waybill with the returns of the taxpayers.
5. Self-policing by traders- A trader while uploading gives the identification of the buying trader who will also account for the transaction automatically.              

When is E-way bill required to be generated?

 Whenever there is a movement of goods of consignment value exceeding Rs. 50,000/-

1. In relation to a supply
2. For reason other than supply; or
3. Due to inward supply from unregistered person. 

The registered person who causes such movement of goods shall furnish the information relating to the said goods as specified in PART-A of form GST EWB-01 before commencement of such movement.

Information to be furnished in E-Way Bill

 An e-way bill form GST EWB-01 contains 2 parts;

PART-A

1. GSTIN Details of Suppliers and recipients
2. Place of dispatch and delivery (Indicating PIN Codes)
3. Document (i.e. Tax Invoice/Bill of Supply/Delivery Challan/Bill of Entry) number and date
4. Value of Goods
5. HSN Code
6. Reason for transportation

PART-B

1. Transport documents Number (Goods Receipts Number/Railway Receipts Number or Airway Bill Number /Bill of lending Number)
2. Vehicle Number (in case transport by road)

Situation where E-way Bill is mandatory

• Generated by the consignor or consignee 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, then E-way is to be generated by the transporter.
• Where neither the consignor nor consignee generates the e-way bill & the value of goods is more than Rs. 50,000/-, it shall be the responsibility of the transporter to generate it.

Validity of E-way bill  

Distance	Validity
Less than 200 km	Valid for a day from the relevant date
For every 200 km thereafter	Validity will be additional one day from the relevant date.

 
“Relevant date” shall mean the date on which the e-way bill has been generated & the period of validity shall be counted from the time at which the e-way bill has been generated & each day shall be counted as twenty-four hours.
 

Situation where E-way Bill is not required to be generated

No e-way bill is required to be generated in the following cases.

1. Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017
2. Goods being transported by a non-motorized conveyance;
3. Goods being transported from the port, airport, air, cargo, complex & land customs station to an inland container depot or a container freight station for clearance by customs;
4. 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
5. Consignment value less than Rs. 50,000/-

 

Frequently Asked Question’s (FAQ’s)

Q: I have already registered in GST Portal. Whether I need to register again on the E-Way Portal?
Yes, all the registered persons under GST need to register on the portal of e-way bill namely www.ewaybillgst.gov in using his GSTIN.

Q: What is TRANSIN or Transporter ID?
TRANSIN or Transporter id is 15 digits unique number generated by EWB system for unregistered transporter. This TRANSIN or Transporter id can be shared by transporter with his clients, who may enter this number while generating e-waybills for assigning goods to him for transportation.

Q: What is an e-way bill?
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 Rs. 50000/- 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 thereunder.

Q: Can the e-way bill be modified or edited?
No, the e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be canceled and generated afresh. The cancellation is required to be done within 24 hours from the time of generation.

Q: Can I extend the validity of the e-way bill?
Yes, one can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstances like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc.

Q: Who can extend the validity of the e-way bill?
The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period.

Eway bill   E way bill rules   goods and service tax