E-Way Bill

E-way Bill

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What is E-way Bill?

E-way Bill is an Electronic Way bill for movement of goods from one place to another place. 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. 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.

When need E-way Bill be issued?

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) :

► 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:

          ♦ Sale – sale of goods and payment made

          ♦ Transfer – branch transfers for instance

          ♦ Barter/Exchange – where the payment is by goods instead of in money

Therefore, E-way Bills must be generated on the common portal for all these types of movements. For certain specified Goods, the E-way bill needs to be generated mandatorily even if the value of the consignment of Goods is less than Rs. 50,000:

          ♦ Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker

          ♦ Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

Who needs to 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 if the supplier has not generated an e-Way Bill.

The transporters need not generate the E-way 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 

► In Aggregate (all documents put together) exceeds Rs 50,000

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 non-motor vehicle

► 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 defense formation under Ministry of defense as a consignor or consignee

► Empty Cargo containers are being transported

► 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.

► 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.

► Goods transported under Customs supervision or under customs seal

► 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.

How to generate E-way Bill?

E-Way Bill and the e-way bill number can be generated on the e-Way Bill Portal. All you need is a Portal login.

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 200 Kms

1 Day

For every additional 200 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

 

Documents 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.

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