All about E-way bill: A complete Handbook | Latest

Amendment
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admin April 19, 2018

So what is an E-way bill is no more mystery. With the consequent changes in the
GST for E-way bill provisions, a lot of confusion has created. So in order to remove
this confusion from roots, we have drafted a complete handbook for the complete
study of E-way bill.

A What is E-Way Bill

EWB is an electronic document

Contain two parts – Part A and Part B
To be generated before causing movement of goods on GST common portal as per rule 138 of
CGST 2017

To be generated by the registered person who causes movement of goods or transporters

Prior the actual movement of goods -Generation of E-WAY bill on EWB portal.

B Stakeholder of EWB

Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other parties
against his/her name if it does not belong to him/her.
Recipients – Generate the e-Way Bills and reject the e-Way Bills generated by other parties
against his/her name if it does not belong to him/her.

Transporters – Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle
numbers for the e-Way Bills assigned to him for transportation by the taxpayers.

Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.

C When and Who should prepare Part A of EWB

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 Statutory Provision:
Every registered person who causes movement of goods of consignment value exceeding fifty
thousand rupees—

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person

shall, before the commencement of such movement, furnish information relating to the said goods
as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with
such other information as may be required on the common portal and a unique number will be
generated on the said portal.

D Who will generate E-way Bill

i. Registration is mandatory to generate EWB – GST portal / EWB common portal

ii. The only registered person can generate EWB
iii. The un-registered person cannot generate EWB

E Who cause movement and shall generate EWB

Movement of goods caused Who generate EWB

A supplier is registered and Movement of goods caused Supplier will generate EWB
undertakes to movement of by Supplier
goods.

A recipient is registered and Movement of goods caused Recipient will generate EWB
undertakes to transport. by Recipient

Supplier: Unregistered Movement of goods caused EWB not required.

Recipient: Unregistered and by unregistered person However unregistered person supply
unknown recipient. goods have the option to generate EWB.

Supplier: Unregistered Movement of goods caused by an

Recipient: Unregistered and unregistered person
known recipient.

Supplier: Unregistered Movement of goods deemed to be Recipient will generate EWB.

Recipient: Registered and caused by registered recipient
known recipient.

EWB generated by Transporter: on an authorization received from the registered

a person can generate EWB

EWB generated by e-commerce or courier agency: on an authorization received

from the consignor

F Cases where the Unregistered person can generate E-way Bill

1. Supplier of Handicraft goods.

2. Un-registered supplier where a recipient is unknown, optional. An Unregistered person can
alternatively Enrol and log in as the citizen and generate the E-Way bill.

G Consignment Value

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 For the purposes of this rule,
The consignment value of goods = determined in accordance with the

section -15

Declared in an invoice,

A Bill of supply or

A Delivery Challan

Includes = CGST + SGST + IGST

Exclude = the value of exempt supply of goods where the invoice is issued in respect of
both exempt and taxable supply of goods.

1 Consignment value is more than Rs. EWB is mandatory,

50000

2 Consignment value is less than Rs. 50000 EWB is optional

Cases where EWB is required even if consignment value is less than Rs. 50000

Job Worker: Where goods are sent by a

principal located in one State or Union territory

to a job worker located in any other State or Union territory,

the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of
the consignment.

Handicraft Goods: Where handicraft goods are transported

from one State or Union territory

to another State or Union territory

by a person who has been exempted

from the requirement of obtaining registration

under clauses (i) and (ii) of section 24,

the e-way bill shall be generated by the said person irrespective of the value of the consignment.

H Reason for movement of goods:

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 i. EWB is required for all transactions involving the movement of goods whether in the course of
supply on not.
ii. EWB is required not whenever there’s a ‘supply’ but every time there’s

‘movement’ of good.

iii. Every time there is the movement of goods, whether, by way of supply of goods or
supply of services, EWB will be required.

iv. Movement of goods via Motorized vehicle only.

For reason other than supply:

a. Exports/Imports

b. Job Work

c. SKD or CKD

d. Recipient not known

e. Supply of liquid gas where quantity is not

known

f. Supply return

g. Exhibition or fairs

h. For own use

i. Supply on approval basis

j. Others etc.

I Before commencement of such movement

EWB must be created before the commencement of movement of goods.

Exception:
In case of movement of goods by Railway, EWB can be generated even after movement of
goods, In such case, goods will not be delivered until EWB will be presented at the time of
delivery.

J Information relating to the said goods

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 PART: A

a. GSTIN of Suppliers & Recipient (URP, if unregistered)

b. Place of Delivery (PIN Code of Place of Delivery)

c. Document No. (Tax Invoice, Bill of Supply & Delivery Challan etc.)

d. Document Date

e. Value of Goods (Including Tax & Cess)

f. HSN Wise Summary (if aggregate turnover up to 5 crores; 2 digits & for more than 5 crores; 4
digits)

g. Reason for Transportation (select from drop-down menu)

PART-B: –

a. Vehicle No. for Road

b. Transport Document Number (GRN, Railway Receipt, Air Way Bill etc.)

K Part B of EWB & Generation of EWB

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 Part B of EWB contains detail of conveyance carrying goods for movement.
EWB is not valid and usable unless its Part B is filled. Part-B is a must for the-

EWB for movement purpose.

Otherwise, printout of EWB says it is invalid for movement of goods.

Mode of Who When to generate EWB

transport causing
movement
of goods

By Road Supplier E-way bill must be generated after filling part B of FORM GST EWB-01, before
in own Recipient the commencement of movement of goods either by the person causing such
conveyance movement of goods either as consignee or consignor.
or

Hired
conveyance
or

Public
Conveyance

By Road Registered Where EWB is not generated by a registered person after filling Part B of EWB,
Person Furnish the information relating to transporter on the common portal.

Transporter EWB shall be generated by authorised transporter

on
authorisation

Railway, Air Part B of FORM GST EWB 01, can be filled even after commencement of
or vessel movement of goods.
However, in case of transportation of goods by Railways, goods only will be
delivered only after production of E-way bill.

L Cases where EWB is not required / optional

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 PART A PART B

Where consignment value is less than Rs. Part A is optional Part B is

50000 optional

Movement of goods by Unregistered supplier Part A is optional Part B is

optional

To Unregistered recipient

Where Part A is mandatory Part B is

optional

Goods transported within state or UT

from the place of the consigner

to the place of the transporter

for further transportation

Where Part A is mandatory Part B is

optional

Goods transported within state or UT

from the place of the transporter

to the place of the consignee

for further transportation

M Unique Reference Number

On generation EWB, URN shall be given to

1. Supplier

2. Recipient

3. Transporter

Validity: Such URN shall be valid for 15 days for updation of PART B of
EWB-01.

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N Multiple Vehicle used for Transportation – Same transporter

Goods transferred from one conveyance to other conveyance for any reason:
Detail of new conveyance will be updated in PART B of EWB Before such transfer By Supplier,
Recipient, Transporter

O Multiple transporters

In case Part B is not filed: Supplier, Recipient or transporter, may assign the EWB number to
another registered or enrolled transporter
In case Part B is filed: Where detail of conveyance has been filed in Part B of EWB by the
transporter, such EWB cannot be assigned to another transporter by supplier or recipient.

P Consolidated EWB

a. Where multiple consignments are intended to be transported in one conveyance,

b. The transporter may indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and

c. A consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common
portal prior to the movement of goods.

Q Transporter to be responsible for the generation of EWB

In case, supplier or recipient has not generated EWB and consignment value is more than Rs.
50000 transporter will be responsible for the generation of EWB.
Where goods are supplies via e-commerce operator or courier agency, EWB can be generated by
such e-commerce operator or courier agency.

R EWB to GSTR 1

Information furnished in PART A of EWB:

To a registered person: Can use this information for the GSTR-1 purpose.

To the unregistered person: information shall be shared via Email or Phone number.

S Cancellation/Deletion/Modification of EWB

Where goods have not been verified as per Rule 138(B) in transit:
EWB can be cancelled only within 24 hours of generation on EWB portal.

Where goods have been verified as per Rule 138(B) in transit: EWB cannot be cancelled in
any case.

Deletion of EWB: EWB cannot be deleted

Modification of EWB: Once generated, PART A of EWB cannot be edited. Only PART B can be
updated as per requirements.

T Validity of EWB

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 S Distance Validity Period
No

1 Up to 100 km One day in case of other than over dimensional cargo

2 For every 100 km or part thereof One additional day in case of other than over dimensional
thereafter cargo

3 Up to 20 km One day in the case over dimensional cargo

4 For every 20 km or part thereof One additional day over dimensional cargo
thereafter

Extension validity by commissioner: Commissioner may extend the validity of

certain categories of specified goods.

Extension validity by transporter: Only in exceptional case, by updating Part B of EWB.

Counting of Period of Validity: Period of validity shall be counted from the time at which the e-
way bill has been generated and each day shall be counted as the period expiring at midnight of
the day immediately following the date of generation of the e-way bill.

U Acceptance of EWB within 72 hours

a. Supplier or recipient shall communicate his acceptance or rejection of the consignment covered by EWB.

b. Such acceptance or rejection should be within 72 hours or time of delivery of goods, whichever is earlier.

c. In case no acceptance or rejection is communicated, it shall be deemed to be accepted.

V Penalties for Not carrying EWB

The penalty for the certain offence:

A taxable person, Registered person and any person, transport any taxable goods without the cover of
documents as may be specified in this behalf i.e. E-way bill; shall be liable to a penalty of Rs. 10,000/- or tax
sought to be evaded, whichever is higher.

Detention, seizure and release of goods and conveyance in transit

As per Section 129 of the CGST Act’2017,

Where any person transport or store any goods, in contravention of this act and rules contravention, all such
goods and conveyance and documents shall be liable to detention or seizure, shall be released with the penalty;–

Where the owner of the goods come forward to pay tax and penalties

a. In case of Taxable Goods; 100% of the tax payable & penalty.

b. In case of Exempted Goods; 2% of the value of goods or Rs. 25,000/-, whichever is less.

c. Upon furnishing of security equivalent to the amount above

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 Where the owner of the goods does not come forward to pay tax and penalties;

a. In case of Taxable Goods; 50% of the value of the goods reduced by the tax amount paid,

b. In case of Exempted Goods; 5% of the value of goods or Rs. 25,000/-, whichever is less.

c. Upon furnishing of security equivalent to the amount above

No such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the
person transporting the goods.

No tax, interest or penalty shall be determined without giving an opportunity of being heard.

The goods so detained or seized shall be released, on a provisional basis, upon execution of a bond and
furnishing of a security, or on payment of applicable tax, interest and penalty payable (section 67(6) – Power of
inspection, search and seizure)

On payment of tax and penalties, all proceeding shall be deemed to be concluded.

In case of non-payment of tax and penalties, further proceeding u/s 130 shall be initiated.

Confiscation of goods and conveyance and levy of penalties:

Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and
penalty within 7 days of such detention or seizure, all such goods or conveyances shall be liable to confiscation
and the person shall be liable to the penalty as under

a. Penalties which should not be more than the market value of goods less tax there on

b. Penalties which should not be less than penalties u/s 129(1)

No order for confiscation of goods or conveyance shall be made without giving an opportunity of being heard.

W Document/Device to be carried with the conveyance

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 A person in charge will carry the following document with the conveyance

a. Invoice, Bill of supply or delivery challan

b. Copy of EWB or number of EWB required only in case of transport by road.

Invoice reference number (IRN) can also be obtained in place of actual invoice copy. Such IRN shall be valid for
30 days. Such IRN can be obtained by filling GST INV-1

EWB not required in exception cases: commissioner by notification, allow to keep the following document with
conveyance in place of EWB.

1. Invoice, Bill of supply or delivery challan

X Verification of documents and conveyances

1. Commissioner or authorised office can intercept any vehicle to verify EWB in physical or electronic form.

2. Verification can be done via Radio Frequency Identification device.

3. Physical verification of conveyance can also be carried out.

Y Inspection and verification of goods

Inspection report for Verification:

a. A summary report of every inspection of goods in transit shall be recorded online

b. By the proper officer in Part A of FORM GST EWB-03 within 24 hours of inspection.

c. The final report in Part B of FORM GST EWB-03 shall be recorded within 3 days of such
inspection.

No further verification of conveyance:

a. No further verification of conveyance will be done, in case it is done at one place

b. In case specific information is received, such verification can be done again.

Z Facility for uploading information regarding detention of the vehicle

Where a vehicle has been intercepted and detained for a period exceeding 30 minutes,
The transporter may upload the said information in FORM GST EWB-04 on the common portal.

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