E-way bill is an electronic document generated on the GST portal evidencing movement of goods. As per Rule 138 of the CGST Rules, 2017, every registered person who causes movement of goods of consignment value more than Rs. 50000/- is required to furnish e-way bill.
Who should Generate an e-Way Bill ?
1. 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.
2. 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.
3. 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.
Exceptions to e-way bill requirement:
No e-way bill is required to be generated in the following cases –
a) Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017
b) Goods being transported by a non-motorised conveyance
c) 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;
d) 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;
e) Consignment value less than Rs. 50,000/-
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.
Distance Validity of EWB
(a) Less Than 100 Kms 1 Day
(b) For every additional 100 Kms Additional 1 Day
or part thereof
Registration on the e-Way Bill System:
The registration mechanism for the GST taxpayers for the e-Way Bill system is a simple process. One time
GST taxpayer needs to register on this system. To do that the taxpayer needs to have the GSTIN issued under
the GST system and mobile number registered with the GST system with him.
If a transporter is unregistered, but the limit of the value of goods is exceeding, the transporter has to
generate e-Way Bills using Transporter ID. They will have to mention this ID on every e-Way Bill in place of
Visit e-Way Bill portal for Registration.
FAQ ON E-WAY BILL
1. What is E-way Bill?
E-Way Bill is the document, where you need to provide information regarding movement of goods.
2. Ok, But Movement of Goods happens in various type such as on Sale, Purchase, stock transfer etc
and happens at different level of value, for which and all transactions E-way bill is to be
E-Way Bill is to be generated when the value of the goods to be transported exceeds 50,000/-. And
E-Way bill is to be generated for the following transactions
a. In relation to Supply (in simple words, if movement of goods is related to sale, stock transfer etc)
b. For reasons other than Supply (Such as for exhibition, testing, Job work etc)
c. Due to inward supply from an unregistered person, (Here when you are receiving goods from
unregistered person, you would be required to generate e-way bill.
d. However, the taxpayer can generate e-way bill even if the value of the goods does not exceed 50,000/-
on voluntary basis.
3. My Customer comes to my place of business, purchases goods takes it with him in his Car. In this case whether E-way comes into picture if yes, then who is required to update it?
If your Customer is Registered, he would be required to generate E-way bill.
If your Customer is unregistered, He may generate E-way bill at his own option as specified in Proviso to Sub
Rule (3) of Rule 138 of CGST RULES.
4. I went through the Format of E-way bill to be generated, there is PART A & PART B in it, how do I understand those?
In general sense, PART A of EWB-1 (E-way bill-01) requires you to furnish details related to Invoice,
consignment such as GSTIN of your customer, Place of delivery, Invoice Number etc, transporter name
PART B is for updating details regarding vehicle in which such goods are going to be transported.
5. How would a businessman, know about the details of the vehicle in case he gives it to the GTA?
Vehicle number can be updated by businessmen, when the goods the moved in his own vehicle/personally
hired vehicle such as PORTER.
However, when goods are handed over to the lorry or GTA, it is difficult for businessmen to know the vehicle
number and hence in order to deal with this, Government has said that where the supplier is unable to fill
PART B of EWB-01, such detail can be filled by transporter once the goods and E-way bill number is handed
over to him.
6. How would Transporter be able to update the vehicle number in my E-way bill?
While generating E-way bill, in PART “A” you would have mentioned transporter Name, ID with the help of
which your e-way bill number would be appearing in transporter’s electronic portal.
7. Iissued 3 invoices to my customer to whom I have transported goods on the same day. Now I am
required to generate 1 E-way bill or 3 e-way bills?
For Every Invoice, you would have to generate separate E-Way Bill.
Since, you are sending it together, you can generate Consolidated E-way bill and submit to the transporter.
8. My Supplier is unregistered, I give him the order of purchase and he brings the goods from his place to my principal place of business, now who is required to Generate E-way bill?
As mentioned in Question no 2 above, Registered person in this case it would be the purchaser who would be
required to generate E-way bill as if he is the person who has initiated the movement.
9. Ok what if the unregistered supplier of mine, who manufactures goods at his place, brings it to the market, goes to every entity for sale? In this case, who would be liable to generate E-way bill?
In this case, E-way bill is not required to be generated by unregistered person according to the Explanation
provided in the rules, Which states that in case of movement of goods by unregistered person to recipient, Eway
bill is to be generated by Recipient PROVIDED recipient is known at the time of commencement of
movement of goods. According to the question recipient is not known and hence e-way bill is not mandatory.
10. What about HSN Code which is to be furnished in EWB-01 PART-01? If my turnover was below 1.5
crores in preceding year still am I required to mention?
According to the notification no 27/2017, it states that any taxpayer having turnover in preceding financial
year upto 5 crores is required to mention 2 digits of HSN Code and for taxpayer with turnover in Preceding
Financial year exceeding 5 crores is required to mention 4 digits.
In this notification, they have not given any relaxation to the taxpayers with turnover upto 1.5 crores which
was given in Monthly returns and invoice rules.
They might consider this issue as difficulty would arise to the traders and small taxpayers.
11. We Heard in Newspapers, Media that E-way bill is not required for movement of Goods within 10kms?
Yes, however it is to be understood that only Transporter Conveyance Details are not required to be
mentioned in following cases
a. If place of business or supplier to place of business of transporter is within 10 kms.
b. If place of business of transporter to place of business of customer is within 10 kms.
c. Movement of goods should be within the state in both the above-mentioned criteria.
12. If the goods having e-way bill has to pass through transshipment and through different vehicles,how it has to be handled?
Some of the consignments are transported by the transporter through transshipment before it is
delivered to the recipient at the place of destination. Hence for each movement from one place to
another, the transporter needs to update the vehicle number in which he is transporting that
13. Who can reject the e-way bill and Why?
The person who causes transport of goods shall generate the e-way bill specifying the details of other
person as a recipient of goods. There is a provision in the common portal for the other party to see the eway
bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or
rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not
communicated within 72 hours from the time of generation of e-way Bill, it is deemed that he has
accepted the details.
14. What are the modes of e-way bill generation, the taxpayer can use?
The e-way bill can be generated by the registered person in any of the following methods;-
o Using Web based system
o Using SMS based facility
o Using Android App
o Using Site-to-Site integration
o Using GSP ( Goods and Services Tax Suvidha Provider)
15. What are pre-requisites to generate the e-way bill?
To generate the e-way bill, it is essential that the person shall be registered person and if the transporter
is not registered person it is mandatory to get enrolled on the common portal of e waybill
(http://gst.kar.nic.in/ewaybill) before generation of the e-way bill. The documents such as tax invoice or
bill of sale or delivery challan and Transporter’s Id, who is transporting the goods with transporter
document number or the vehicle number in which the goods are transported.