E-way bill (FORM GST EWB-01) is an electronic document (available to supplier / recipient / transporter) generated on the common portal evidencing movement of products of consignment value quite Rs. 50000/-. it's two Components-Part A comprising of details of GSTIN of supplier & recipient, place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of products, HSN code, and reasons for transportation; and Part B –comprising of transport details - transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road.
The Common Goods and Services Tax Electronic Portal for furnishing electronic way bill is www.ewaybillgst.gov.in.
The consignment value of products shall be the worth, determined in accordance with the provisions of section 15 of the CGST Act, 2017, declared in an invoice, a bill of supply or a delivery challan, because the case could also be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, within the document.
As per Explanation 2 to Rule 138(1) of CGST Rules, 2017, the consignment value shall also include the Central tax, State or Union territory tax, integrated tax and cess charged, if any, within the document. Furthermore, in sight of the valuation provisions in Section 15 of the CGST Act, 2017, customs shall even be includible within the value of products. In case of movement of products for reasons aside from supply, the movement would be occasioned by means of a delivery challan which may be a mandatory document. The delivery challan has got to necessarily contain the worth of products as per Rule 55 of the CGST Rules, 2017. The worth given within the delivery challan should be adopted within the e-way bill.
Following benefits are expected from e-way bill mechanism (i) Physical interface to pave way for digital interface leading to elimination of State boundary check-posts (ii) it'll facilitate faster movement of products (iii) it'll improve the turnaround of trucks and help the logistics industry by increasing the typical distances travelled, reducing the time period also as costs.
The e-way bill provisions in respect of inter-state supplies of products have been implemented w.e.f 1st February, 2018.
As per Rule 138 of the CGST Rules, 2017, an e-way bill has got to be generated before the commencement of transport of products.
E-way bill isn't required to be generated within the following cases: a) Transport of products as laid out in Annexure to Rule 138 of the CGST Rules, 2017 which is reproduced below: S/No. Description of products 1 Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers 2 Kerosene oil sold under PDS 3 Postal baggage transported by Department of Posts 4 Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with valuable (Chapter 71) 5 Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) 6 Currency 7 Used personal and household effects 8 Coral, unworked (0508) and worked coral (9601)
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 products within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.
e) where the products, aside from de-oiled cake, being transported are laid out in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 f) where the products being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly referred to as petrol), gas or aviation turbine fuel; and g) where the products being transported are treated as no supply under Schedule III of the Act.
Yes. Albeit the movement of products is caused thanks to reasons others than supply, the e- way bill is required to be issued. Reasons aside from supply include movement of products thanks to job-work, replacement under warranty, recipient not known, supply of liquid gas where quantity isn't known, supply returns, exhibition or fairs, for own use, Sale on approval basis et al. etc.
An e-way bill contains two parts- Part A to be furnished by the registered one that is causing movement of products of consignment value exceeding Rs. 50,000/- and part B (transport details) is to be furnished by the one that is transporting the products . Where the products are transported by a registered person-whether as consignor or recipient, the said person shall need to generate the e-way bill (by furnishing information partially B on the common portal) Where the e-way isn't generated by registered person and therefore the goods are handed over to the transporter, for transportation of products by road, the registered person shall furnish the knowledge concerning the transporter partially B of FORM GST EWB-01 on the common portal and therefore the e-way bill shall be generated by the transporter on the said portal on the idea of the knowledge furnished by the registered person partially A of FORM GST EWB-01. In a nutshell, E-way bill is to be generated by the consignor or consignee himself (if the transportation is being wiped out own/hired conveyance or by railways by air or by Vessel) or the transporter (if the products are handed over to a transporter for transportation by road). Where neither the consignor nor consignee generates the e-way bill and therefore the value of products is quite Rs. 50,000/- it shall be the responsibility of the transporter to get it. In case the products to be transported are supplied through an e-commerce operator, the knowledge partially A could also be furnished by such ecommerce operator.
The registered person, being the supplier or recipient, is required to get E- way Bill by furnishing the knowledge partially B of the E-Way bill viz transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number).
The movement of products are often caused by the supplier, if he's registered and he undertakes to move the products. Just in case the recipient undertakes to move or arrange transport, the movement would be caused by him. In case the products are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is understood at the time of commencement of the movement of products.
On furnishing of Part-A, a singular number are going to be generated on the portal which shall be valid for 72 hours for updating of Part B of FORM GST EWB-01.
it's mandatory to get e-way bill altogether cases where the worth of consignment of products being transported is quite 50,000/- and it's not otherwise exempted in terms of Rule 138(14) of CGST Rules, 2017. Further no e-way bill is required to be generated in respect of products being transported by a non-motorised conveyance; 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; and in respect of movement of products within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State. If e-way bills, wherever required, aren't issued in accordance with the provisions contained in Rule 138, an equivalent are going to be considered as contravention of rules. As per Section 122(1)(xiv) of CGST Act, 2017, a taxable one that transports any taxable goods without the duvet of specified documents (e-way bill is one among the required documents) shall be susceptible to a penalty of Rs. 10,000/- or tax sought to be evaded (wherever applicable) whichever is bigger . Moreover, as per Section 129(1) of CGST Act, 2017, where a person transports any goods or stores any goods while they're in transit in contravention of the provisions of this Act or the principles made thereunder, all such goods and conveyance used as a way of transport for carrying the said goods and documents concerning such goods and conveyance shall be susceptible to detention or seizure.
Where the products are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of movement of products. The recipient shall be susceptible to generate e-way bill. There might be three possibilities as below: Situation Movement caused by Impact Recipient is unknown unregistered person E-way bill not required; however, the supplier has an choice to generate e- way bill under "citizen" option on the e-way bill portal Recipient is understood and is unregistered Unregistered person E-way bill not required; however, the supplier has an choice to generate e- way bill under "citizen" option on the e-way bill portal Recipient is understood and is registered Deemed to be caused by the registered recipient to get e-way bill
E-way bill is to be issued for movement of products, regardless of the very fact whether the movement of products is caused by reasons of supply or otherwise. The format for GST EWB-01 lists ten reasons for transportation viz Supply, Export or Import, Job Work, SKD or CKD, Recipient not known, Line Sales, Sales Return, Exhibition or fairs, for own use et al. , one among which may be chosen.
Yes, in terms of Rule 58 of the CGST Rules, 2017 read with section 35(2) of the CGST Act, 2017, a transporter and operator of warehouse, if not already registered, shall have to enrol on the common portal by filing GST ENR-01. The transporter enrolled in any one State or UT shall be deemed to be enrolled in other States as well. The unregistered transporter gets a transporter Id when he enrols on the system.
A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce an equivalent for verification by the right officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. In the above case, the registered person won't need to upload the knowledge partially A of FORM GST EWB-01 for generation of e-way bill and therefore the same shall be auto-populated by the common portal on the idea of the knowledge furnished in FORM GST INV-1.
Where an e-way bill has been generated, but goods are either not being transported or aren't being transported as per the small print furnished within the e-way bill, the e-way bill could also be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill. However, if the e-way has been verified in transit in accordance with the provisions of rule 138 B of the CGST Rules, 2017,an equivalent can't be cancelled.
Where the products are transferred from one conveyance to a different, the consigner or the recipient, who has provided information in Part- A of the shape GST EWB-01, or the transporter shall, before such transfer and further movement of products, update the small print of conveyance within the e-way bill on the common portal in FORM GST EWB-01. Any transporter transferring goods from one conveyance to a different within the course of transit shall, before such transfer and further movement of products, update the small print of the conveyance within the e-way bill on the common portal in FORM GST EWB-01.
a. Yes it’s allowed.
The consignor or the recipient, who has furnished the knowledge in Part-A, or the transporter, may assign the e-way bill number to a different registered or enrolled transporter for updating the knowledge in Part-B for further movement of consignment. However once the small print of the conveyance are updated by the transporter partially B of FORM GST EWB-01, the consignor or recipient,because the case maybe, who has furnished the knowledge in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to a different transporter.
The transporter involves know the EWBs assigned to him by the taxpayers for transportation, in one among the subsequent ways: • The transporter can attend reports section and choose 'EWB assigned to me for trans' and see the list. • The transporter can attend 'Update Vehicle No'and choose 'Generator GSTIN' option and enter taxpayer GSTIN, who has assigned or likely to assign the EWBs to him. • The tax payer can contact and inform the transporter that the actual EWB is assigned to him.
The supplier or the recipient can view an equivalent from either of the subsequent options: • He can view on his dashboard, after logging on to the system; • He can attend reject option and choose date and see the e-way bills generated on his GSTIN by others. • He can attend report section and see the ‘EWBs by other parties’. • He will get one SMS everyday indicating the entire e-way bill activities on his GSTIN.
to vary his position from supplier or recipient to transporter, the tax payer has got to select the choice 'Register as Transporter' under registration and update his profile. Once it's done the system changes tax payer as transporter.
The Part-B (Vehicle details)are often updated as repeatedly together wants for movement of products to the destination. However, the updating should be done within the validity period and at any given point of your time, the vehicle number updated should be that of the one which is really carrying the products. The validity of e-way bill isn't re- calculated for subsequent entries in Part-B.
the small print of e-way bill generated shall be made available to the-
(a) supplier, if registered, where the knowledge partially A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the knowledge partially A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and therefore the supplier or the recipient,because the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. In case, the person to whom the knowledge in Part-A is formed available, doesn't communicate his acceptance or rejection within seventy-two hours of the small print being made available to him on the common portal, it shall be deemed that he has accepted the said details.
Where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of every such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 could also be generated by him on the common portal before the movement of products.The various situations where multiple consignments are transported in one conveyance could also be as under: Situation Impact Multiple consignments in one conveyance; all quite Rs. 50000/-; and therefore the consignor has generated e-way bill for all the consignments. A consolidated e-way bill in FORM GST EWB-2 could also be generated on the common portal before the movement Multiple consignments in one conveyance; all quite Rs. 50000/-; but the consignor has not generated e-way bill Transporter shall generate individual FORM GST EWB-01 and should also generate consolidated e-way bill FORM GST EWB-02 Multiple consignments in one conveyance; a couple of but Rs. 50000/- and e-way bill not generated for these consignments (less than Rs. 50,000/-) Transporter shall generate FORM GST EWB-01 (for consignments useful quite Rs. 50000/-) and should generate e- way bill for consignments but Rs. 50,000/-; and should also generate consolidated e-way bill FORM GST EWB- 02
Such movement of products would be for reasons aside from supply.The explanations for transportation will need to be mentioned within the Part A of the e-way bill.
The validity of e-way bill remains valid for a period of time which is predicated on distance to be travelled by the products as below: Distance Validity Period but 100 Km at some point for each 100 km thereafter Additional at some point.
This has been explained in Rule 138(10) of CGST Rules, 2017. The "relevant date" shall mean the date on which the e-way bill has been generated and therefore the period of validity shall be counted from the time at which the e-way bill has been generated and every day shall be counted as day.
No. However, Commissioner may extend the validity period only by way of issuance of a notification surely categories of products which shall be specified later.Also, if under circumstances of an exceptional nature,the products can't be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the small print partially B of FORM GST EWB-01.
A consolidated e-way bill has no separate validity and can be governed by the underlying validity period of the individual e-way bills.
No. Part-A of an e-way bill once generated,can't be modified. However, Part-B is often updated as repeatedly because the transport vehicle is modified within the general validity period. The validity period isn't changed when the Part-B is updated.
Yes.The power of generation and cancellation of e-way bill is additionally available through SMS.
Upon generation of the e-way bill on the common portal, a singular e-way bill number (EBN) shall be made available to the supplier, the recipient and therefore the transporter on the common portal. The common portal will generate the EBN.
Yes it's valid throughout the country.
As per Rule 55(5) of the CGST Rules, 2017, in such cases, the supplier shall issue the entire invoice before dispatch of the primary consignment and shall issue a delivery challan for every of the next consignments, giving reference of the invoice Each such subsequent consignment shall be amid copies of the corresponding delivery challan alongside a duly certified copy of the invoice; and therefore the original copy of the invoice shall be sent alongside the last consignment. Every consignment shall even be accompanied with a separate e-way bill.
Yes, the Commissioner or a politician empowered by him during this behalf may authorise the right officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of products. Physical verification of a selected conveyance also can be administered by any officer, on receipt of specific information on evasion of tax, after obtaining necessary approval of the Commissioner or a politician authorised by him during this behalf.
A summary report of each inspection of products in transit shall be recorded online on the common portal by the right officer partially A of FORM GST EWB-03 within day of inspection and therefore the final report partially B of FORM GST EWB-03 shall be recorded within three days of such inspection. Once physical verification of products being transported on any conveyance has been done during transit at one place within the State or in the other State, no further physical verification of the said conveyance shall be administered again within the State, unless a selected information concerning evasion of tax is formed available subsequently. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.
As per section 35(2) of the CGST Act, 2017, every owner or operator of warehouse or the other place used for storage of products and each transporter, regardless of whether he's a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the products in such manner as prescribed in rule 58 of the CGST Rules, 2017.
The transporter can get another e-way bill generated with the assistance of supplier or recipient by indicating supply as 'Sales Return' and with relevant document details and return the products to supplier.
The person responsible of a conveyance shall carry-
(a) The invoice or bill of supply or delivery challan, because the case may be; and
(b) A replica of the e-way bill or the e-way bill number, either physically or mapped to a frequency Identification Device (RFID) embedded on to the conveyance in such manner as could also be notified by the Commissioner.
RFIDs are frequency Identification Device used for identification. The Commissioner may require RFIDs to be embedded on to the conveyance in such manner as could also be notified. The Commissioner shall get RFID readers installed at places where the verification of movement of products is required to be administered and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.
it's optional. However, The Commissioner may, by notification, require a category of transporters to get a singular frequency Identification Device and obtain the said device embedded on to the conveyance and map the e-way bill to the frequency Identification Device before the movement of products.
As per the provisos to Rule 138(1) of CGST Rules, 2017, where goods are sent by a principal located in one State to employment worker located in the other State, the e-way bill shall need to be generated by the principal regardless of the worth of the consignment. Also, where handicraft goods are being transported from one State to a different by an individual who has been exempted from the need of obtaining registration, the e-way bill shall need to be generated by the said person regardless of the worth of the consignment.
No. EWB System won't allow tax payer to update these details directly. The taxpayer has got to change these details at GST Common portal, from where it'll be updated in EWB system.
The e-way bill are often generated through multiple modes viz the common portal for e-way bill or Using SMS based facility or Android App or Site-to-Site integration or GSP (Goods and Services Tax Suvidha Provider). For using the SMS facility, an individual has got to register the mobile numbers through which he wants to get the e-way bill on the e-way bill system. For using Android App, the tax payer has got to register the EMEI numbers of the mobiles through which he wants to get the e-way bill on the e-way bill system. For site to site integration, the APIs of the e-way bill system need to be used for integrating the system.
A taxpayer can create sub-users within the e-way bill system and assign specific roles to them like generation of EWB or rejection or report generation activities supported requirements. This helps the massive firms with multi locations/ shifts to distribute work.
the knowledge furnished within the Part-A of E-way bill shall be made available to the registered supplier on the common portal who may utilize an equivalent for furnishing details in GSTR-1.
No. Used personal and household effects are specifically exempted from the need of E-way Bill as explained in above.