E-Way Bill Generation
What is E-Way Bill?
E-Way Bill is an Electronic Way bill for movement of goods to be generated on the e-Way Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan). Alternatively, E-way bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API. When an e-way bill is generated, a unique E-way Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
Documents or Details required to generate e-Way Bill
- Invoice/ Bill of Supply/ Challan related to the consignment of goods
- Transport by road – Transporter ID or Vehicle number
- Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.
Who should Generate an e-Way Bill?
- Registered Person – 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 – 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.
- Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill.
Unregistered Transporters will be issued Transporter ID on enrolling on the e-way bill portal after which E-way bills can be generated.
| Who | When | Part | From |
|---|---|---|---|
|
Every Registered person under GST |
Before movement of goods |
Fill Part A |
Form GST EWB-01 |
|
Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods |
Before movement of goods |
Fill Part B |
Form GST EWB-01 |
|
Registered person is consignor or consignee and goods are handed over to transporter of goods |
Before movement of goods |
Fill Part B |
The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 |
|
Transporter of goods |
Before movement of goods |
|
Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB-01 |
|
An unregistered person under GST and recipient is registered |
Compliance to be done by Recipient as if he is the Supplier. |
|
1. If the goods are transported for a distance of fifty kilometers or less, 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, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. 2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient |
- Note: If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment. If both the consignor and the consignee have not created an e-way bill, then the transporter can do so * by filling out PART A of FORM GST EWB-01 on the basis of the invoice/bill of supply/delivery challan given to them.
Validity 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 | Distance | Validity of EWB |
|---|---|---|
|
Other than Over dimensional cargo |
Less Than 100 Kms |
Other than Over dimensional cargo Less Than 100 Kms 1 Day |
|
For every additional 100 Kms or part thereof |
additional 1 Day |
|
|
For Over dimensional cargo |
Less Than 20 Kms |
1 Day |
|
For every additional 20 Kms or part thereof |
additional 1 Day |
Cases when e-Way bill is Not Required
In the following cases it is not necessary to generate e-Way Bil:
- The mode of transport is 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 custom 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 consignees.
- 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.