GST E-WAYBILL

What is an e-Way Bill

  • E-Way Bill is an Electronic Way bill for movement of goods to be generated on the e-way Bill Portal. without an e-way bill that is generated on ewaybillgst.gov.in. a GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000(Single Invoice/bill/delivery challan)
  • E-way bill can also be generated or cancelled through Android App,SMS and by site-to-site integration through API.
  • A unique eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter when an eway bill is generated,

When an e-way Bill shall 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’
  • Due to inward ‘supply’ from an unregistered person

For this purpose, a supply may be either of the following:

  • Supply made for a consideration (payment) in the course of business
  • Supply made for a consideration (payment) which may not be in the course of business
  • Supply without consideration (without payment) In simple,the term supply means :
  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 money

E-way Bills should be generated on the common portal for these types of movements. For certain specified Goods, the e-way bill needs to be mandatorily generated  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

Who should Generate an E-Way Bill?

Transporter – Transporters carrying goods by road, air, rail, etc. need to generate e-Way Bill if the supplier has not generated 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 to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bill even though the value of goods are 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 have to ensure whether all the compliances are met as if they were the supplier.

Cases where E-Way bill is Not Required

In the following cases it is not necessary to generate e-Way Bill:

  1. 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.
  2. Goods transported under Customs supervision or under customs seal
  3. Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
  4. The mode of transport is non-motor vehicle
  5. Movement of goods caused by defense formation under Ministry of defense as a consignor or consignee
  6. Transit cargo transported to or from Nepal or Bhutan
  7. 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.
  8. Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
  9. Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
  10. Empty Cargo containers are being transported
  11. 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: If the distance between the consignor or consignee and the transporter is less than 50 Kms and transport is within the same state Part B of e-Way Bill is not required to be filled.

Validity of E-Way Bill

Based on the distance traveled by the goods an e-way bill is valid for periods as listed below, 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 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

 

Validity of Eway bill can also be extended. The generator of such Eway bill has to either four hours before expiry or within four hours after its expiry can extend Eway bill validity.

Required Documents or Details to generate eWay Bill

  1. Invoice/ Bill of Supply/ Challan related to the consignment of goods
  2. Transport by road – Transporter ID or Vehicle number
  3. Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.
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