Introduction to E-Way Bill
E–Way Bill is an electronically generated document which is required to be generated for the movement of goods of more Rs. 50,000 from one place to another. This is applicable wef. 1st April 2018 under GST Regime.
For movement of goods within the state, e-way bill would be introduced from 15th April, 2018. The states will be divided in 4 lots and e-way bill for those lots will be introduced from 15th April to 1st Jun, 2018.
The E-Way Bill under GST Regime replaces Way Bill which was required under VAT Regime for movement of Goods. This is a physical document under VAT Regime now been replaced with an electronic generated document under GST.
According to Rule 138 of CGST Rules, 2017 provides that “information is to be furnished prior to the commencement of movement of goods” and “is to be issued whether the movement is in relation to a supply or for reasons other than supply”.
What is an E-Way Bill?
E-way bill is an electronic way bill which has to be generated by every registered person causing movement of goods of consignment value exceeding Rs.50,000/-.
Below are the situation in which E-Way Bill is important to generate.
- in relation to a supply
- for reasons other than supply
- due to inward supply from unregistered person.
Types of E-Way Bill
- Interstate – From one state to another State
- Intrastate – From one place to another in same State.
Who can generate an E-Way Bill?
- E-way 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 e-way bill even if the value of goods is less than Rs.50,000.
- Unregistered persons or their transporters may also choose to generate an e-way bill.
This means an e-way bill can be generated by both registered and unregistered persons. 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.
How to generate an E-Way Bill?
- Every registered person shall furnish the information in relation to goods being transported in Part-A of EWB-01, electronically on the common portal.
- Where the Registered person is consignor or consignee (mode of transport may be owned or hired) OR is the recipient of goods then, he may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(For the place of delivery, the pin code of place of delivery must be provided. For Transport Document number, the Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number must be provided.)
- Upon its generation, a unique e-way bill number (EBN) shall be allocated which shall be available to the supplier, recipient, and the transporter.
Format of E-Way Bill:
There are two format of E-Way Bill :
- Transporter name, transporter ID, transporter Doc. No. & Date OR
- Vehicle number in which consignment is being transported.
Format: AB12AB1234 or AB12A1234 or AB121234 or ABC1234
Consolidated E-Way Bill
- A consolidated e-way bill can be generated 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
- A consolidated e-way bill may be generated by him in FORM GST EWB-02 on common portal prior to the movement of goods.
The validity of an E-Way Bill
- The validity of an e-way bill depends upon the distance traveled by the goods being transported.
- As per Rule 138(10) of CGST Rules, 2017, an e-way bill or a consolidated e-way bill generated shall be valid for the specified period from the relevant date, for the distance the goods have to be transported, as mentioned under:
Up to 100 km
|For every 100 km or part thereof thereafter||
One additional day
Cancellation of an E-way bill
If the good fails to be shipped on the date of generation, the e-way bill can be canceled within 24 hours but if it is verified in transit then, no cancellation can be made.
Requirements to E-Way Bill
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 the movement of goods within such areas as are notified under rule 138(14) ( of the SGST Rules, 2017 of the concerned State; and
- Consignment value less than Rs.50,000/-.
Summary of Forms to be used for E-Way Bill
|GST EWB-01||138||Generation of e-way bill(Part-A & Part-B)|
|GST EWB-02||138||Generation of Consolidated e-way bill|
|GST EWB-03||138-C||Summary report of every inspection of goods in transit shall be recorded online by the proper officer|
|GST EWB-04||138-D||Report against for detention of goods by the proper officer|
Important dates for implementation of an E-Way Bill system
|16th January, 2018||The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018|
|Trade and transporters can start using this system on a voluntary basis from 16th January, 2018.|
|1st February, 2018||The rules for implementation of nationwide e-way Bill system for inter-state movement of goods compulsorily will be notified.|
|1st June, 2018||System for both inter-state and intra-state e-way bill generation will be ready by 16th January, 2018|
|The States may choose their own timings for implementation of e-way Bill for intra-state movement of goods on any date before 1stJune, 2018.|
Features of GST E-Way Bill
- Multiple forms of e-way bill generation for convenience in use
- Now it is easy to regulate e-way bills generated from users account or on behalf
- QR code will be mentioned on an e-way bill in order to make easy accessibility of information
- In order to generate e-way bill easily, the user is able to make masters of suppliers, products, and customers
- Vehicle number can be added by the recipient or supplier of goods generating EWB or who is the transporter
- The user can further make sub-users and roles on concerning e-way bill portal for creating the e-way bill
- Notifications and alert messages will be forwarded to registered e-mail and mobile number of the users
- A unified e-way bill will be generated to vehicle taking various consignment
Benefits of E-Way Bill Portal
- Users can prepare master data of their customers, suppliers and products in order to facilitate the generation of the eway bill.
- Users can vigilante the eway bill generated in their account
- There are multiple ways of easy generation of eway bill
- User can make sub-user and roles on portal for easy generation of eway bill
- Users will get alerts on their registered mail/mobile number
- Vehicle number will be recorded by either transport company or supplier of goods who is generating the eway bill
- QR code will be present on every eway bill so that it is easy to see the summary
- A detailed eway bill can be generated for those who are carrying multiple consignments
Different options to generate E-Way bill
- Web-based generation through laptop and desktops with the help of browsers
- API ( Application program interface) by connecting consumers IT process with E-Way bill process
- E-Way bill toll through bulk generation
- Through SMS via a registered mobile number
- Android app on a smartphone
- By third party service providers
Cases when E-Way Bill is Not Required
In the following cases it is not necessary to generate e-Way Bill:
- The mode of transport is a 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.
- Goods transported under Customs supervision or under customs seal
- Goods transported under Customs Bond from ICD to Customs port or from one customs station to another.
- Transit cargo transported to or from Nepal or Bhutan
- Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
- Empty Cargo containers are being transported
- 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.
- Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
- Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
- 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.
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.