Eway Bill – What is Eway Bill? E Way Bill System, Rules & Generation Process Explained
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Table of Contents
- 1. What is an E Way Bill?
- 2. What Are the Contents of an E Way Bill?
- 3. When Should eWay Bill be generated?
- 4. Who Should Generate an E-way Bill?
- 5. Conditions or Cases When E-Way Bill is Not Required
- 6. State-wise e-Way Bill Rules and Limits
- 7. How to generate eWay Bill on the portal?
- 8. Validity of E-Way Bill
- 9. Documents That to Be Carried by a Person in Charge of a Conveyance or Details Required to Generate eWay Bill
- 10. Penalties for Not Carrying the E way Bill
- 11. Verification of Documents and Supplies in Transit
1. What is an E Way Bill?
E Way Bill Full Form Electronic Way Bill (E-Way Bill) is a yielding mechanism wherein, through a digital interface or software, the person moving goods uploads the relevant information and data before the beginning of goods and produces an e-way bill on the GST portal.
These days, many people wanted to know what is E Way Bill or Eway Bill meaning is that an e-way bill is a receipt or a report published by a carrier giving specifications and instructions describing the shipment of a consignment of goods. The highlights incorporate the Consignor's name, consignee, the point of origin of the consignment or shipment, its purpose, and direction. The Eway Bill System for the Inter-State transfer of goods across the nation was inaugurated on 01 April 2018. E-Way Bills are required for Inter-State transportation of goods of consignment result surpassing Rs. 50,000/- in the motorized carrier.
2. What Are the Contents of an E Way Bill?
An e-way bill has two main components -
| PART -A | |
| GSTIN of Recipient | |
| Place of delivery | |
| Invoice or challan number | |
| Invoice or challan date | |
| Value of Goods | |
| HSN Code | |
| Reason for Transportation | |
| Transport Document Number | |
| PART -B | |
| Vehicle Number | |
3. When Should eWay Bill be generated?
The movement of goods can be
- In relation to the supply of goods; or
- Reasons other than supply (e.g. Supply return, for own use, job work, others etc.); or
- Due to inward supply from an unregistered person.
For this purpose, a supply may be either of the following:
- Supply of goods
- When there is Return, or
- In a situation when there is an Inward Supply of goods from an unregistered person.
- Non-supply transactions similar to export/import, Return of goods, job work, line sales, sale on a permission basis, semi or knocked down supply, supply of goods for exhibition or fair, and goods used for own consumption.
Note: The Consignor can approve the transporter/courier agency/e-commerce operator to fulfil PART-A of the e-way bill on their support. An online waybill should be generated irrespective of the amount of the consignment even if the amount is lesser than Rs.50,000 in two cases:
- When a principal supplies the goods to a job working in an inter-state transaction.
- Meanwhile, an inter-state transfer of handicraft goods by a supplier has been exempted from GST registration.
Read More: Invoice Billing | GST Software | AP Automation Software | GST Payment | Invoice Processing | E Invoice
4. Who Should Generate an E-way Bill?
- All registered persons who may be consignors, consignees, recipients, or transporters should produce an e-way bill if the transportation is being prepared through their own or rented means of transport (air/rail/road).
- An unregistered person who is furnishing to a registered recipient. Hither, the recipient will require to comprehend the compliance method because the supplier is not registered.
- The transporter should produce an e way bill if both the Consignor and the consignee neglect to generate an e-way bill notwithstanding having handed over the goods to the transporter for conveyance by road.
E Way Bill can be generated at the option of a transporter or registered person even
- if the value of the consignment is less than 50,000
- In Aggregate (if all documents of transport put together) exceeds Rs 50,000
Document means Tax Invoice/Delivery challan/Bill of supply
An Unregistered Transporter will be issued a Transporter ID on enrolling on the e-way bill portal after which Eway bills can be generated.
| Who | Part | When | Form |
|---|---|---|---|
| Every Registered person under GST -Where goods are transported by railways or by air or by vessel, consignor or the recipient of the supply as consignee shall furnish information in | Part A | Before the movements of Goods | FORM GST EWB-01 |
| If the Registered person is transporting goods as a consignor or as the recipient of goods i.e. consignee through own conveyance, hired conveyance, railways, by air or vessel then said person generate E way bill rules 138 in FORM GST EWB-01 electronically after furnish detail. | Before the movements of Goods | FORM GST EWB-01 | |
| Registered person is consignor or consignee and goods are handed over to transporter of goods | Part B | Before the movement of goods | The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 |
| Transporter of goods | Before the movement of goods | Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB-01 | |
| Where the Movement of goods is made by unregistered person through his own conveyance, hired conveyance or through transporter then either by such person or the transporter at their option generate E-Way Bill in | FORM GST EWB-01. However, if the recipient is a registered person then the recipient will have to do all the compliance as if he is the supplier. [Explanation 1 of Rule 138]. |
- Note: Where Consignor and Consignee has not generated FORM GST EWB-01 and the movement of goods is more than 50,000 then in such case transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan and also generate consolidated EWay bill in FORM GST EWB-02 before movement of goods.
5. Conditions or Cases When E-Way Bill is Not Required
There are some situations where an E Way Bill is not Required They are mentioned below.
- The technique of transportation is a non-motor vehicle or transport.
- Goods moved from a Customs port, airport, air cargo complex or land customs service to Inland Container Depot (ICD) or Container Freight Station (CFS) for permission by the Customs authority.
- Goods transported under Customs administration or under customs permit
- Goods carried under Customs Bond from ICD to Customs port or from one customs station to another station. Transit cargo moved to or from Nepal or Bhutan
- Transfer of goods effected by defence organization under the Ministry of Defence as a consignor or consignee Empty Cargo vessels are being brought
- Consignor transporting goods to or from among distance of business and a weighbridge for weighment at a distance of 20 km, followed by a Delivery challan.
- Goods are conveyed by railway where the Consignor of goods is the Central Government, State Governments or local authority.
- Goods particularised as exempt from E-Way bill provisions in the particular State/Union territory GST Rules.
- Transport of selective designated goods- Attaches the listing of exempt supply of goods, Annexure to Rule 138(14), goods commanded as no supply as per Schedule III, Determined schedule to Central tax Rate notifications. (PDF of List of Goods).
- Where goods being transported are specified in CGST Rules 2017 [Eg. Vegetables, fruits, food grains etc.]
Check out the complete list of all exempted goods from e-way bill.
6. State-wise e-Way Bill Rules and Limits
There are few States where eway bill generation in case of values of supply falling below threshold amount or certain specified items are exempted. For example, Tamil Nadu has exempted its people from the generation of eway bill if the values of supply falls below Rs. One Lakh. For more of such reliefs check the respective commercial tax websites for each of such States/UTs.
7. How to generate eWay Bill on the portal?
E Way Bill and the e-way bill number can be generated on the e-Way Bill Portal. Any taxpayer who requires an eway bill download for the consignment must have admittance first to the Government portal. For the specific measures concerning the generation. All you need is a Portal login. For a detailed step-by-step guide on e-Way Bill Generation, you can visit this page.
8. Validity of E-Way Bill
The validity of an e-way bill is determined from the date of its generation. Eway bill validity depends on two major things
- Kilometres or days whichever is earlier; and
- Cargo used for the movement (Normal Cargo or Over dimensional cargo)
| Conveyance Type | Kilometres (Distance) | E-Way Bill Validity |
|---|---|---|
| Normal Cargo | Up to 100 Kilometres | One Day |
| Every additional 100 Kilometer | One additional day | |
| Over dimensional cargo | Up to 20 kilometres | One Day |
| Every additional 20 Kilometres | One additional day |
The validity of an e-way bill can be increased either before four hours of its expiry period or after four hours after its expiry. So, in inclusive, there are eight hours with the possessor of an e way bill to increase the expiry period. If the holder or taxpayer does not extend or increase its efficacy, he will be punished respectively.
Commissioner may extend the validity period of the e-way bill subject to notification but in such case also transporter should generate another E Way Bill after updating details in Part B of FORM GST EWB-01.
9. Documents That to Be Carried by a Person in Charge of a Conveyance or Details Required to Generate eWay Bill
- The Invoice or bill of supply or delivery challan, related to the consignment of goods
- A copy of E-way bill or e-way bill number either physically or in digital form as may be notified by the commissioner.
- Transport by road – Transporter ID or Vehicle number.
- Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document
10. Penalties for Not Carrying the E way Bill
If the transporter is travelling without an e-way bill, he must be punished. There are two kinds of penalties that are taxed on the transporters as explained.
Monetary Penalty
In this case, when there is a movement of consignment without an invoice and e-way bill the transporter shall be penalized either with 10,000 INR or the amount of tax evaded, whichever is higher.
Detention & Seizure
When the taxpayer is failed to comply with the policies so mentioned the vehicle and goods can be detained and seized without any notice. However, both can be released if the owner wishes to pay the full tax or half the price of goods. To save the taxpayer from being penalized and hampering the supply of goods, organizations or transporters can use Masters India’s integrated eway bill software. This software ensures that there will be a smooth movement of goods from one place to another.
11. Verification of Documents and Supplies in Transit
- If a commissioner or any officer notify by the commissioner verify the conveyance and Goods then such inspection shall be recorded online by the officer in PART A of FORM GST EWB-03 within 24 hours of the inspection.
- Final Report in Part B of FORM GST EWB-03 shall be recorded in 3 days of inspection.
- In a state, only one-time verification is allowed unless specific information of tax evasion is available to the officer.
Frequently Asked Questions
When a Taxpayer Receives Notice of Ewb Cancellation or Other Changes Made by a Transporter in Part-B?
Every taxpayer who has produced the e-way bill will receive the information for the development in Part-B and any refusal or revocation done. This information will either appear on their designated mobile number or the email-id or both format.
How Many E-way Bills Are Required for Most Consignments Sent Directly to the Vehicle?
Every different consignment that is in the vehicle for the delivery must have various e-way. If the transporter or in charge deserts to determine the EWB, then the goods of that appropriate consignment can be stopped.
How to Download E Way Bill?
Various centres can create EWB they are mentioned below
- By GST Suvidha Provider (GSP)
- Through ASP (Application Service Provider)
- Android app
- By e-way bill website: https://ewaybillgst.gov.in/login.aspx
- Through site-to-site integration
Is It Possible to Generate a Bulk Amount of E-way Bills?
Yes, any taxpayer or transporter who activated the automated platform for generating invoices can generate the e-way bill in bulk. Throughout this, the transporter or taxpayer, whichever the position may be, will be ready to abstain from their blunders as well the uncertainties of duplicate entries will also diminish.
Who is eligible to generate the e-way bill?
Any taxpayer who is responsible for the movement of a consignment where the value of such consignment is more than 50,000 INR needs to generate an e-way bill. In simple words:
- Consignor
- Consignee
- Transporter
What are pre-requisites to generate the e-way bill?
Here is the list of pre-requisites to generate an e-way bill:
- The person generating the e-way bill must be a registered taxable person
- Tax invoice or bill of sale or delivery challan
- Transporter’s Id of the person transporting the consignment
- Vehicle number in which the goods are transported.
What should I do if there is any mistake in the e-way bill?
In case if there is any mistake in the e-way bill it cannot be amended.
In which case scenario, the e-way bill can be canceled?
Yes, it is possible to cancel the e-way bill under two conditions:
- Goods are not transported
- Goods are not transported as per the details furnished in the e-way bill.
However, it shall be noted that the e-way bill can be cancelled within 24 hours from the time of its generation.
What should be done if there is a change in the vehicle carrying goods?
Part-B of the e-way bill contains all the details of the vehicle. However, there can be a case where the vehicle number needs to be changed after the e-way bill generation or after the movement of goods. In such cases, the transporter or generator of the e-way bill can update the vehicle number after providing a valid reason for the same.
Why does the transporter need to enroll on the e-way bill system?
All those transporters who are not registered under GST need to enroll on the e-way bill system to generate the e-way bill on behalf of their clients or update the vehicle number for the e-way bill.
Is it possible to transport the goods with the e-way bill without vehicle details in it?
Yes, it is possible to transport the goods without vehicle details in it providing that such supply is intra-state and where distance is less than 10 KM No. from the place of business of consignor to the place of transporter for further transportation.
What is a consolidated e-way bill?
The Consolidated e-way bill is a type of document that contains multiple e-way bills for multiple consignments carried on a single-vehicle. So, the person in charge of carrying the goods of different Consignors or consignees can carry a single consolidated e-way bill instead of carrying a bundle of different e-way bills.
Who all are eligible to generate the consolidated e-way bill?
Any transporter can generate a consolidated e-way bill easily for multiple consignments that transporter can generate the consolidated e-way bills for the movement of multiple consignments in one vehicle.
Can the e-way bill be deleted?
No, the e-way bill once generated cannot be deleted from the e-way bill system.
Can the e-way bill be canceled?
Yes, the generated e-way bill can be canceled by the generator within 24 hours from the time of generation. However, it shall be noted that if the e-way bill is checked during the transit then it cannot be canceled. Moreover, the e-way bill automatically gets canceled if the goods are not transported or when there is a discrepancy in the details mentioned in the e-way bill.
What is an e-way bill?
As per section 68 of the GST Act read with rule 138, an e-way bill is a type of document that needs to be carried by the person carrying any consignment of goods where the value of such consignment is more than 50,000 INR.
How to Generate Eway Bill Without an Invoice?
Any taxpayer can generate e way bill online without an invoice if he has the following documents with them Invoice of tax paid, Credit Notes, Delivery Challan and Bill of supply or Entry.
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