GST EWay Bill

GST E-Way Bill is a document for tracking of goods in transit introduced under the Goods and Services Tax. Under GST, a taxable person registered under GST transporting goods with a value of over Rs.50,000 is required to possess an eWay Bill generated from the GST Portal. LEDGERS can make eWay Bill generation and management simple for your business. The LEDGERS eWay Bill tool is synced to GST invoices, bill of supply, purchase invoices and customer or supplier accounts. So you can now seamlessly at the click of a button generate eWay Bill and share with your customers or suppliers.

About E-Way Bill

EWay 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.

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Cases when eWay 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 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 specifed 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.

E-Way Bill Requirement

GST eWay bill is required for the following cases wherein a person having GST registration is causing movement of goods:

  • If a taxable person under GST supplies any goods and the value of the consignment is over Rs.50,000, a GST EWay Bill would have to be generated.
  • If a taxable person under GST transfers goods located in one godown to another and the value of the consignment is over Rs.50,000, a GST EWay Bill need to be generated.
  • If a taxable person under GST purchases any goods from an unregistered person under GST and the value of the consignment is over Rs.50,000 a GST EWay Bill should be generated.
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Status of Implementation across India

Inter-State movement of goods has seen rise in numbers of generation of eway bills ever since its implementation began from 1st April 2018. State-wise implementation of e-way bill system has seen a good response with all the States and Union Territories joining the league in the generation of eway bills for movement of goods within the State/UT. However, reliefs have been provided to people of few States by way of exempting them from eway bill generation in case of monetary limits falling below threshold amount or certain specified items. For Instance, Tamil Nadu has exempted people of its State from the generation of eway bill if the monetary limit of the items falls below Rs. One Lakh. To know more of such reliefs for other States/UTs, visit commercial tax websites for each of such States/UTs.

When Should eWay Bill be issued?

eWay 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)

  • In relation to a ‘supply’
  • For reasons other than a ‘supply’ ( say a return)
  • 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:
  1. Sale – sale of goods and payment made
  2. Transfer – branch transfers for instance
  3. 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
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Who should Generate an eWay Bill?

  • 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.
  • 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 if the supplier has not generated an e-Way Bill.
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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
Unregistered Transporters will be issued Transporter ID on enrolling on the e-way bill portal after which Eway bills can be generated.
WHO
WHEN
PART
FORM
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 eWay Bill

The major amendment made effective vide notification no. 12/2018-Central Tax dated 7th March, 2018 is change in validity period of E-way bill. The new validity period provisions of E-way bill are tabulated hereunder:

Distance Travelled E-way Bill Validity
Upto 100 Kms 1 day in cases other than over dimensional cargo
For every 100 Kms or part thereof 1 additional day in cases other than over dimensional cargo
Upto 20 Kms 1 day in cases of over dimensional cargo
For every 20 Kms or part thereof 1 additional day in cases of over dimensional cargo

"Relevant date" shall mean the date on which the e-way bill has been generated and the period of validity would be counted from the time at which the e-way bill has been generated and each day would be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.

"Over Dimensional Cargo" means a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).

FAQs on E Way Bill

E-way bill is a document to be generated electronically by a supplier for every consignment having value more than Rs. 50,000 and involves the movement of goods from one place to another.
E-way bill is a document required to be carried by a person who is in charge of the vehicle carrying the consignment of goods of value exceeding the threshold limit (Rs. 50,000 in most of the cases). The requirement to generate an e-way bill is not mandatory for every supply which involves the movement of goods from one place to another place. The obligation to generate the bill shall depend on various factors, such as value of consignment, distance between point of origination and destination, rate of tax, special category of goods, etc. 12 States have different requirements for generation of e-way bill than the standard provisions notified by the Central Govt. This tool can be used to assess the requirement for generation of e-way bill for a transaction. This tool can be used by any person even if he doesn’t have basic knowledge of GST.
Yes. You get the Notification No. and Rule No. on which result is based. To know the notification and Rule no. fill all the details and click ‘Evaluate’. On the result page, you may find the relevant references.
The e-way bill can be generated by the registered person by using Web based system, SMS based facility, Android App, Bulk generation facility, Site-to-Site integration and GSP (Goods and Services Tax Suvidha Provider).
The e-way bill once generated, cannot be edited or modified. Only Part-B can be updated to it. However, if e-way bill is generated with wrong information, it can be cancelled and generated freshly again. The cancellation is required to be done within twenty four hours from the time of generation.
Yes. Validity of the e-way bill or consolidated e-way bill depends upon the distance the goods have to be transported. The validity is one day upto 100 km and for every 100 km or part thereafter it is one additional day.
Every registered person, who causes movement of goods, needs to generate the e-way bill. If the registered person is unable to generate the e-way bill, the transporter who transports the goods can generate the e-way bill on behalf of his/her client. If the movement is caused by an unregistered person, he may at his option generate the e-way bill.
Part A Slip is a temporary number generated after entering all the details in Part A. This can be shared or used by transporter or yourself later to enter the Part B and generate the E-way Bill. This will be useful, when you have prepared invoice relating to your business transaction, but don't have the transportation details. You can enter invoice details and keep it ready for transportation, once the transportation is ready.
E-Way bill is complete only when Part-B is entered. Part-B is a must for the e-way bill for movement purpose. Otherwise printout of EWB says it is invalid for movement of goods.
The person in charge of a conveyance shall carry the tax invoice or bill of supply or delivery challan, bill of entry as the case may be; and a copy of the e-way bill or the e-way bill number generated from the common portal.
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