E-Way Bill under GST

R V K S And Associates
Chartered Accountants

Offices

Chennai • Bangalore • Hyderabad

Devanahalli • Mumbai
Introduction to E-way Bill
 Statutory Provisions – Section 68 r/w Rule 138 of CGST Act, 2017

 E-way bill is a document required to be carried by a person in

charge of the conveyance carrying any consignment of goods

 Consignment of goods of value Rs. 50,000 (inclusive of tax)

 On generation of E-way bill, EBN is generated (validity -15days to

update Part B)

 Only 1 EWB can be generated against one invoice

 The common portal for generation of e-way bill is

http://ewaybill.nic.in.
GST Implementation
 E-way bill rules was rolled out on a trial basis from 16th Jan 2018

 The states could opt to follow the e-way bill system for intra-state
transport anytime between 1st Feb to 1st June 2018

 The e-way bill for intra-state transport was implemented in

Karnataka from 1st April 2018

 Few relaxations has been given in some States

Purpose Of E-way Bill
 E-way bill is a mechanism to ensure that goods
being transported comply with the GST Law
and is an effective tool to track movement of
goods and check tax evasion
E-Way Bill is required
 Irrespective of the value of consignment i.e. even if the value is less
than 50,000 EWB should be generated in certain cases

 Sending material Inter State for Job Work

 Handicraft goods transported Inter State

 EWB can be generated by registered person and transporter &

carried along voluntarily also
E-Way bill is not required
 The mode of transport is non-motor vehicle

 Transport of specified goods (Essential Goods).

 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.

 Value of the goods is less than Rs. 50,000

 Transportation of goods up to 20Kms from place of business to

weighbridge for weighment and vice-versa
Value Of material in case of Job work

 Material sent for Job work or returned after job work, value should
be inclusive of value of goods

 The value cannot be mere value of job charges

 In case of Job Work, minimum 1 HSN relating to goods is

mandatory as EWB cannot be generated with only SAC (99)
Who can generate E-way Bill ?
 Every registered person who causes movement of goods in relation
to supply or reasons other than supply

 Every registered person buying goods from unregistered person

shall generate e-way bill.

 Transporter of the goods can generate the e-way bill.

 Any person can also enroll and generate the e-way bill for
movement of goods for his/her own use.

 Unregistered transporter can enroll on the common portal and

generate the e-way bill for movement of goods for his clients.
Who cannot generate E-way Bill ?

 GSTR 3B not furnished for a consecutive period of 2years

 GSTR 1 not furnished for any 2 months/quarters

 Supplier’s registration has been suspended

 EWB can be generated even if GST registration of

Recipient/Transporter has been cancelled or suspended
Un-Blocking Of E-way Bill
 Can either apply to Jurisdictional Tax Official in form GST EWB-05
or
 File Online Application -
• Login to GST Portal
• Services
• User Services
• My Applications
• Select application type as – Unblocking of EWB
• Submit application in Form EWB-05 with upload of up to 4
documents
 The Tax Officer can approve/reject in Form EWB-06
 If rejected – Taxpayer required to file their pending returns.
Details required for E-way Bill
PART A

 Transaction Type – Outward or Inward

 Sub – Type – Supply, Export, Job Work, For own use, Exhibition

 Tax invoice/ Bill of Sale/Bill of Entry (Goods transported from

customs/airport), Delivery challan – GSTN of the supplier,
Recipient details, Address, Document Number & Date, Description
of goods, Value of Goods, HSN, Tax Charged
Details required for E-way Bill
PART B

 Vehicle number in which the goods are transported

 Approximate distance will be auto calculated

 Transporter’s ID who is transporting the goods with transporter

document number

 The E-way Bill is valid only when Part A and Part B are filled in and
EWB No is generated
Transporter ID

 TRANSIN or Transporter ID is 15 digits unique number generated

by EWB system for unregistered transporter once he enrolls on the
system.

 TRANSIN is 15 digits number on similar lines with GSTIN and it is

based on state code, PAN and Check digit. This can be shared by
transporter to his clients to enter this number while generating e-
waybill

 Transporter ID should be entered compulsorily in Part A to

generate Part A slip if transporter is updating Part B of EWB
Documents to be carried by Transporter

 Invoice/ Bill Of Supply

 Delivery Challan
 Copy Of EWB physically or
 EWB number or
 Map EWB to Radio Frequency Identification Device
 No need to carry copy of tax invoice if you have obtained IRN
(Invoice Reference Number)
Vehicle Number

 Vehicle number can be updated by the generator on the common

portal, if the mode of transport is road.Transporter can also assign
Vehicle No. for the e-way bill raised

 Change in vehicle number after generating the e-way bill or after

commencement of movement of goods due to transhipment or due
to breakdown of vehicle - Transporter or generator of the e-way bill
can update the changed vehicle number
Validity Period
Sl. No. Distance Validity period
1 Up to 200 km One day
2 300km Two days
3 450km Three days
4 789km Four days
5 2500km Thirteen days

 It is auto calculated by portal

 Validity – 1 Day for every 200km or part after first 200km
 If validity of the e-way bill expires, the goods are not supposed to be
moved
 If pin code of source and destination is same, user can enter distance
up to 100kms
Extension Of Validity period of EWB

 Under exceptional circumstances, the transporter may extend the

validity after updating details in Part B of form GST EBW-01 if
required

 The validity may be extended within 4 hours from the time of

expiry of EWB

 If the goods are struck , new EWB can be generated with reference
to new invoice or DC. In such cases earlier invoice to be cancelled
Rejecting E-Way Bill
 If the recipient is not getting the consignment mentioned in the e-
way bill, he/she can reject the E-way Bill

 The user needs to have the e-Way Bill number which he/she wants
to reject

 If not accepted/rejected within 72 Hours or delivery of goods

(whichever is earlier) – Deemed to be accepted
Editing/Cancellation

 If there is mistake, incorrect or wrong entry in the e-way bill, then it

cannot be edited or corrected

 E-way bill can be cancelled if either goods are not transported or

are not transported as per the details furnished in the e-way bill.

 E-way bill can be cancelled within 24 hours from the time of

generation.
E-Will Bill Master

 Master can be created for Customers, Supplier, Product or

Transporter

 If user creates these masters, it will simplify the generation of E-

way bill for him.

 System will auto populate the details like trade/legal name, GSTIN,
address on typing few character of client or supplier; HSN Code,
tax rates etc., in case of product.

 This will avoid data entry mistakes by operator while keying in the
details
E- way bill raised by other parties

 It can be viewed on the dashboard after logging into the portal.

 SMS will be sent indicating the total e-way bill activities on his
GSTIN.

 Reject option is available on the portal.

 Select the report tabs and see the ‘EWBs generated by other parties’
Bulk E-way Bills

 The system enables user to generate bulk E-way bills.

 A bulk E-Way bill is generated when a user needs to generate

multiple e-Way Bills at one shot

 For generating a Bulk E-Way Bill the user needs to have the EWB
bulk convertor or the excel file, which helps the user to convert the
multiple E-Way Bills excel file into a single JSON file
E-Way bill Reports
 EWB generated by me

 EWB generated by others

 Outward Supplies

 Inward Supplies

 Rejected EWBs

 Cancelled EWBs

 Verified EWBs – This will list the e-way bills verified by the tax
officers.

 Masters – This generates the list of master entries under different

categories.
Sub- Users

 Some of the users or taxpayer’s needs to generate the e-Way Bill

from multiple business places or in 2-3 shifts or many number of E-
Way Bills under his account.

 Some of the users do not want to manage all the activities under
one username or account.

 Under such circumstance, these users can use the user management
option to create maximum 3 sub-users and assign them different
roles.

 The user shall select the freeze tab to freeze a sub user. Once a sub-
user is frozen he/she won’t be able to login E-way bill portal
Other modes of E-way Bill

 E-Way Bill system provides the users to generate the E-Way Bills
from different modes.

 Other modes like SMS, android app based, API based (generating
E-way bill at the time of raising invoice itself) and Suvidha based.

 For all these modes, the user needs to register on the web based
system with other details for these modes
Own Transport

 Taxpayer can generate e-way bill with Part-A and move the goods
himself

 He can enter his GSTIN as transporter Id and generate EWB.

 He can fill both Part A & Part B and generate EWB

 If entered portal as Supplier/ Recipient, can only enter Part A

details

 EWB is complete only when both parts are filled

Supply made to Unregistered

 What has to be entered in GSTIN column, if consignor or consignee

is not having GSTIN

 If the consigner or consignee is unregistered tax payer and not

having GSTIN, then user has to enter ‘URP’ [Unregistered Person]
in corresponding GSTIN column.
Multiple Invoices to same customer

 If multiple invoices are issued by the supplier to recipient, that is,

for movement of goods of more than one invoice of same consignor
and consignee, multiple EWBs have to be generated.

 For each invoice, one EWB has to be generated, irrespective of same

or different consignors or consignees are involved.

 Multiple invoices cannot be clubbed to generate one EWB.

 After generating all these EWBs, one Consolidated EWB can be

prepared for transportation purpose, if they are going in one
vehicle
Consolidated E-Way Bill

 A consolidated E-way bill is generated when the transporter is

carrying out multiple consignments in a single vehicle.

 In such cases, the transporter will select the number of E-way bills
populated by the supplier and assign a common vehicle.

 Consolidated E-way bill allows the transporter to carry a single

document instead of separate documents for each consignment in a
conveyance.
Bill to Ship To

 Bill to and Ship to one GSTIN within the state then one e-way bill
has to be generated.

 If the addresses involved in ‘Bill to’and ‘Ship to’ in a invoice/bill

belongs to different legal names/tax payers, then two e-way bills
have to be generated.

 This is required to complete the cycle of transactions and taxes will

change for inter-state transactions.
Multiple modes of Transportation

 Enter multiple modes of transportation, i.e., road, rail, ship, air for
the same e-way bill

 EWB can be updated with new mode of transportation by using

‘Update Vehicle Number’ in Part B
One Invoice – Multiple Vehicles

 Complete invoice issued before dispatch of 1st consignment

 DC issued for each subsequent consignment against invoice
 EWB based on Delivery Challan issued for that portion of
consignment
 Each consignment to be accompanied with DC and certified copy of
invoice
 Original invoice to be sent with last consignment
Vehicle Breakdown

 If the vehicle breaks down when the goods are being carried with
EWB, then the transporter can pause to repair the vehicle and
continue the journey.

 If he is going to change the vehicle, then he has to enter the new

vehicle details for that EWB on the web-site using ‘Update vehicle
number’ option and continue the journey with new vehicle.
In case of Rejection

 If the consignee refuses to take goods or rejects the goods for

quality reason

 Transporter can get one more e-way bill generated with the help of
supplier or recipient by indicating supply as ‘Sales Return’ and
with relevant document details and return the goods to supplier.
Procedure for Road Checks: (Inspection)

Sl.no Form No.

1. GST MOV- Records statement of person in charge of conveyance
01
2. GST MOV- Issue order of physical verification
02
3. GST EWB - Prepare a report in Part A within 24hours of issuance of order &
03 upload the same on common portal

4. GST MOV- Concludes inspection proceedings within 3 days from order in

03 form GST MOV-02. The period of 3 days can be extended by
Additional/ Joint Commissioner by issuing this order

5. GST MOV- Final Report. The Final report shall be uploaded in Part B of form
04 GST EWB-03
6. GST MOV- Release order if no discrepancy was found
05
Procedure for Road Checks: (Inspection)

Sl.no Form No.

7. GST MOV- Order of detention served if any discrepancy was found
06
8. GST MOV- Notice specifying tax and payable
07
9. GST MOV- Goods & conveyance will be released after payment of tax & penalty
05
10. GST MOV- Order uploaded on common portal, demand will be added in ELR
09 and amount will be debited from ECL
11. GST MOV- Goods & conveyance released on receipt of bond and security in form
08 of bank guarantee
12. GST MOV- If objection raised, personal hearing shall be given
09
13. GST MOV- Notice proposing confiscation of goods if amount not paid within
10 14days of order of detention
Procedure for Road Checks: (Inspection)

Sl no. Form No.

14. GST MOV- Order of confiscation of goods & conveyance
11
After issue of order in form GST MOV-11, earlier order under
GST MOV-09 shall be withdrawn

If owner does not pay within specified time, goods & conveyance
shall be auctioned.

 No penalty can be imposed on the transporter as they are not

conversant with customs or GST formalities and are not aware what
documents are required for customs and GST purposes.
Penalty – Transporting goods without
Valid Documents

 If any goods transported are in contravention of the provisions of

this Act or rules made thereunder, all such goods & conveyance
shall be liable to detention or seizure
 No detention / seizure without serving order
 Provisional release on Bond and Security
 Penalty of only Rs. 1,000/- for minor mistakes in E-way Bill
After detention/seizure, the goods can be
released on payment of :

1. If the owner comes forward:

 In case of Taxable goods –

• Applicable tax
• Penalty = 100% of tax payable on such goods
 In case of exempted goods –

• 2% of the value of the goods or

• Rs. 25,000/- (whichever is less)
Detention of Goods

 If the goods or the vehicle of the taxpayer or transporter has been

detained by the tax officers without proper reason for more than 30
minutes, then the taxpayer of transporter can enter the detention
report, which will reach the senior officer immediately, so that he
can take a appropriate action accordingly.
After detention/seizure, the goods can be released
on payment of :

2. If the owner does not come forward:

 In case Of Taxable goods –
• Applicable Tax and

• Penalty = (50% of value of goods – Tax amount paid thereon)

 In case of Exempted goods –

• 5% of value of the goods or

• Rs. 25,000/- (whichever is less)

After detention/seizure, the goods can be released
on payment of :

3. Upon furnishing a security equivalent to amount payable under

clause (1) or clause (2) in such form and manner as may be prescribed
– Section 129(1) of CGST Act
Penalty of Rs. 500/- each under section 125 of
CGST Act

 Spelling mistakes – name of consignor/consignee but GSTIN

wherever applicable is correct
 Error in pin-code – not having effect of increasing validity period ,
but address of the consignor & consignee mentioned is correct
 Consignee’s address but locality & other details are correct
 1 or 2 digits of the document number
 HSN digits where first 2 digits and rate of tax is mentioned correct
 1 or 2 digits/characters of the vehicle number
 Any Questions?
Contact Us:

R. Mohan Pankaj Kumar R

9845 154 880 9844 000 207

mohan@rvkassociates.com pankaj.r@rvkassociates.com

Offices at

Chennai Bangalore Hyderabad Devanahalli

Mumbai