All about E - Way bill under Goods and Service tax Act 2017

Date 28-07-2021by Puneet Pandey


Contents of Topic

1) Objective of E - way bill

2) When to generate E - way bill

3) Who needs to generate E - way bill

4) Circumstances where E - way bill not required

5) How to generate E - way bill

6) Validation of E - way bill

7) Documents required for E - way bill


Objectives of E - way bill

E Way Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in.

Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API. When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.


When to generate E - way bill

E Way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 (either each Invoice or in aggregate of all invoices in a vehicle/conveyance) –

A. In relation to a ‘supply’
B. For reasons other than a ‘supply’ ( say a return)
C. Due to inward ‘supply’ from an unregistered person

For this purpose, a supply may be either of the following :

A supply made for a consideration (payment) in the course of business

A supply made for a consideration (payment) which may not be in the course of business

A supply without consideration (without payment)In simpler terms, the term ‘supply’ usually means a:
i) Sale – sale of goods and payment made
ii) Transfer – branch transfers for instance
iii) Barter/Exchange – where the payment is by goods instead of in money
Therefore, eWay Bills must be generated on the common portal for all these types of movements. For certain specified Goods, the eway bill needs to be generated mandatorily even if the value of the consignment of Goods is less than Rs. 50,000:
1) Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker***,
2) Inter-State Transport of Handicraft goods by a dealer exempted from GST registration


Who needs to generate E - Way bill

A) Registered Person –
Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.

B) Unregistered Persons –
Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.

C) Transporter –
Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.

however update as on 23rd Mar 2018:
Until a date yet to be notified, the transporters need not generate the Eway bill (as Form EWB-01 or EWB-02) where all the consignments in the conveyance :
Individually(single Document**) is less than or equal to Rs 50,000 BUT
In Aggregate (all documents** put together) exceeds Rs 50,000
**Document means Tax Invoice/Delivery challan/Bill of supply


Circumstances where E - way bill not required


In the following cases it is not necessary to generate E - Way Bill:
1) The mode of transport is non-motor vehicle

2) 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.

3) Goods transported under Customs supervision or under customs seal

4) Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.

5) Transit cargo transported to or from Nepal or Bhutan

6) Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee

7) Empty Cargo containers are being transported

8) Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.

9) Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.

10) Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.

11) Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.
(List of Exempted Goods for E Way bill)

Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.


How to generate E - Way bill

Here is a step by step Guide to Generate EWay Bill (EWB-01) online:

Step 1: Login to the eway bill system.
Enter the Username, password and Captcha code, Click on ‘Login’.



Step 2: Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard.



Step 3: Enter the following fields on the screen that appears:



1) Transaction Type: Select ‘Outward’ if you are a supplier of consignment Select ‘Inward’ if you are a recipient of consignment.

2) Sub-type: Select the relevant sub-type applicable to you: If transaction type selected is Outward, following subtypes appear:



If transaction type selected is Inward, following subtypes appear:



Note: SKD/CKD- Semi knocked down condition/ Complete knocked down condition 3) Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others if not Listed

4) Document No. : Enter the document/invoice number

5) Document Date: Select the date of Invoice or challan or Document. Note: The system will not allow the user to enter the future date.

6) From/ To Depending on whether you are a supplier or a recipient, enter the To / From section details.



Note: If the supplier/client is unregistered, then mention ‘URP’ in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person’.

7) Item Details: Add the details of the consignment (HSN code-wise) in this section:

Product name
Description
HSN Code
Quantity,
Unit,
Value/Taxable value
Tax rates of CGST and SGST or IGST (in %)
Tax rate of Cess, if any charged (in %)



Note: On the implementation of Eway bills, Based on the details entered here, corresponding entries can also be auto-populated in the respective GST Return while filing on the GST portal.

8) Transporter details: The mode of transport(Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. Apart from above, either of the details can be mentioned:

Transporter name, transporter ID, transporter Doc. No. & Date.
OR

Vehicle number in which consignment is being transported.



Step 4: Click on ‘Submit’. The system validates data entered and throws up an error if any.



Otherwise, your request is processed and the eway bill in Form EWB-01 form with a unique 12 digit number is generated. The eway bill generated looks like this:

Print and carry the eway bill for transporting the goods in the selected mode of transport and the selected conveyance.


Validation of E - way bill

An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of e-way bill-

Type of Conveyance -

1) Other than Over dimensional cargo -

a) Less than 100 Kms > 1 Day
b) For every additional 100 kms or part thereof > additional 1 Day

2) For Over dimensional cargo -

a) Less than 20 kms > 1 Day
b) For every additional 20 kms or part thereof > additional 1 Day

Validity of Eway bill can be extended also. The generator of such Eway bill has to either four hours before expiry or within four hours after its expiry can extend Eway bill validity.


Documents required for E - way bill

1) Invoice/ Bill of Supply/ Challan related to the consignment of goods
2) Transport by road – Transporter ID or Vehicle number
3) Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document


End of Article
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