EWAY BILL PROVISIONS AND PROCEDURE.

CA Sumeet Maru
 What is a E-way bill??

 A waybill is a receipt or a document issued by a carrier giving details

and instructions relating to the shipment of a consignment of goods
and the details include name of consignor, consignee, the point of
origin of the consignment, its destination, and route.

 E-way bill is an electronic document generated on the GST portal

evidencing movement of goods. It has two Components-
 Part A comprising of details of GSTIN of recipient, place
of delivery (PIN Code), invoice or challan number and date,
value of goods, HSN code, transport document number (Goods
Receipt Number or Railway Receipt Number or Airway Bill
Number or Bill of Lading Number) and reasons for
transportation; and
 Part B comprising of transporter details (Vehicle number).
 Rule 138:- Information to be furnished prior to commencement of
movement of goods and generation of e-way bill

 registered person causes movement of goods of consignment value exceeding

Rs. 50,000—
(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 commencement of such movement, furnish information relating to the
said goods in Part A of FORM GST EWB-01, on the E-way bill portal
www.ewaybill.nic.in

 Provided that the transporter, on an authorization received from the

registered person, may furnish information 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 .
 Who Should Generate an E-Way Bill
Causes the movement of Goods E-Way Bill to be generated by
Registered person as consignor or Supplier or recipient
recipient as consignee
Registered person as consignor or Transporter Registered person has to
recipient as consignee (but E-Way Bill is provide details for Form GST EWB-01
not generated by them)
Unregistered supplier Unregistered supplier or Transporter or
registered Recipient
Goods supplied through an e-commerce E-commerce operator
operator
Any other person can also enroll and generate the E-Way Bill for movement of
goods for his/her own use

 Not mandatory to furnish details in Part-B of Form GST EWB-01 when goods are
transported for a distance less than 50 km from place of business of consignor to the
place of business of transporter for further transportation.

 Registered person or Transporter may generate E-Way Bill voluntarily even if

amount is up to Rs.50,000
 Where the goods are transported by railways or by air or vessel, the e-way bill
shall be generated by the Respective person , before or after the commencement of
movement, furnish, on the common portal, the information in Part B of FORM GST
EWB-01
 Provided that where the goods are transported by railways, the railways
shall not
deliver the goods unless the e-way bill required under these rules is produced
at the time of delivery.

 Mandatory E- Way

Situation Eway bill to be generated

by
movement of goods for the purpose of job work Principal or job worker
(Reg.)
Transportation of handicraft goods from Person exempted from
one State to another by a person who has been obtaining registration
exempted from the requirement of obtaining
registration under clauses (i) and (ii) of section 24
 Notwithstanding anything contained in this rule, no e-way bill is
required to be generated—

Goods • Currency
specified •
•
Used personal and Household effects
Coral
in • Jewelry, gold or silver,
•
Annexur •
Pearls, precious stones etc
LPG to household and NDEC Customers
e • Postal baggage transported by dept of posts

• Alcoholic liquor for human consumption

•
Non •
Petroleum crude
High speed diesel
GST • Motor spirit (commonly known as petrol
•
goods Natural gas or aviation turbine fuel
 Supply of goods is
Goods transported by a
Movement of goods treated as no supply
non-motorized
within Notified Area under schedule III of the
conveyance
Act;

Goods for defense

Exempted Goods Empty cargo containers formation under
Ministry of defense

Movement of goods by
Central Government,
Transported From or to
Government of any state
Nepal or Bhutan;
or a local authority for
transport of goods by rail
 Movement goods up to a distance of twenty kilometers from the place of the
business of the consignor to a weighbridge for weighment or from the weighbridge
back to the place of the business

POB to
Weighbridge
(Within 20Km)

 where the goods are being transported—

(i) under customs bond from an inland container depot or a container freight
station to a customs port, airport, air cargo complex and land customs station,
or
from one customs station or customs port to another customs station or
customs
port, or
(ii) under customs supervision or under customs seal
 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.

 If the mode of transport is the road, E-Way Bill is not valid without the vehicle
number. The Vehicle number can be updated by the person generating the E-Way
Bill or the transporter assigned for that E-Way Bill by the consignor / consignee.
The conveyance details to be updated in case of change in a conveyance during
transit.

 One E-Way Bill for one invoice

 E-Way Bill once generated cannot be modified. It has to be cancelled and new one
needs to be generated.

 E-Way Bill once generated cannot be cancelled once it has been verified by any
empowered officer
 Validity of E-Way Bill

Validity of E-Way Bill

Other than over dimensional

Over Dimensional cargo
Cargo

For every 100

For every 20 km.
Up to 20 km Up to 100 km km. or part
or part thereof
(One Day (One Day thereof
thereafter(One
Validity) Validity) thereafter(One
additional Day)
additional Day)

 If validity of the E-Way Bill expires, the goods are not supposed to be moved.
Under circumstance of ‘exceptional nature’, it can be extended by the
Commissioner of the State. The procedure for the same is yet to be notified
 Facility available for extending validity period
 Documents to be carried and Verifications of Documents and
Vehicles

 The person in charge of a conveyance shall carry (Rule 138A)—

a) the invoice or bill of supply or delivery challan, as the case may be; and
b) a copy of the e-way bill or the e-way bill number, either physically or mapped
to a Radio Frequency Identification Device embedded on to the conveyance in
such manner as may be notified.

 Verification of documents (Rule 138B)

The Commissioner or an officer empowered by him may authorize the proper
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 goods.

 Verification of conveyance (Rule 138B)

On receipt of specific information on evasion of tax, physical verification of a
specific conveyance can also be carried out by any officer after obtaining necessary
approval of the Commissioner or an officer authorized by him.
 Inspection and Verification of Goods (Rule 138C)
• A summary report of every inspection of goods in transit shall be recorded
online by the proper officer in Part A of FORM GST EWB-03 within 24 hours
of inspection and the final report in Part B of FORM GST EWB-03 shall be
recorded within 3 days of such inspection.

• Where the physical verification of goods being transported on any conveyance

has been done during transit at one place within the State or in any other State,
no further physical verification of the said conveyance shall be carried out again
in the State, unless a specific information relating to evasion of tax is made
available subsequently.

 Facility for Uploading Information Regarding Detention of Vehicle (Rule

138D)
• 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.
 Penal Provisions
Tax amount and
Taxable Goods 100% penalty of
Tax amount
Owner of Goods
2% Value of goods;
Exempted Goods or Rs.25,000/-
Penal whichever is less
Provisions
u/s 129 Tax amount and
Taxable Goods 50% penalty of
Value of goods
Person other than
owner of Goods
5% Value of goods;
Exempted Goods or Rs.25,000/-
whichever is less

 When person fails to pay the prescribed amount and penalty within seven days
of such detention or seizure, confiscation proceedings would be started for
such goods or conveyance.
 If the nature of detained or seized goods is perishable or hazardous, or there
are chances of depreciation in value of goods, the period of seven days may be
reduced by proper officer.
Enrolling and understanding Eway bill
 Registration Process
 Registration Process
 Registration Process
 Registration Process
 Registration Process
 Registration Process
 Logging in
 Home Screen and options available

Generate New Eway Bill

Generating multiple Eway Bills through JSON File

For updating vehicle number of already generated E-Way Bill.

Required if not entered while Generating an E-Way Bill or if
goods are moving in new vehicle due to vehicle breakdown or
transshipment
Update all vehicles by uploading Json file

To extend validity of E-Way

Bill
To update new transporter

To cancel an E-Way bill

For printing an E-Way bill

 Generating of Eway Bill (Outward Transaction)

PART A
 PART B

• Bill From GSTIN is auto populated.

• Other details would be auto-populated if master is created.
• All details are editable.
• If recipient of goods is an unregistered person, then “URP” is to be mentioned in GSTIN.
• Details would be auto populated if product master is created.
• Only need to enter quantity and taxable value.
• In case of imports, State would be mentioned as “Other Countries” and Pin-code would
be mentioned as “999999”
 Generating of Eway Bill (Inward Transaction)
 Generation of Bulk Eway Bill
 A bulk E-Way Bill is used 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.

 There are two methods for generating the Bulk EWB requests:
1. First, the request for E-Way Bill is accepted in the JSON format. JSON file with multiple
requests are allowed. However, prepare the JSON file with around 500 requests to avoid
uploading challenges.
2. Second method is ‘Bulk EWB converter tool’ which is available on portal. This tool will
allow to enter the requests in excel file and allow to validate and convert into JSON file.

 There are two methods for generating consolidated Bulk EWB requests:
1. First, the request for trip sheet is accepted in the JSON format. JSON file with multiple
requests are allowed. However, prepare the JSON file with around 200 requests to avoid
uploading challenges.
2. Second method is ‘Bulk EWB converter tool’ which is available on portal. This tool will
allow to enter the requests in excel file and allow to validate and convert into JSON file.
 Updating The Vehicle Number (Part B)
Two ways to update vehicle number
• E-Way Bill number
• Generated date
Details to be kept ready:
• the vehicle number through which the transportation is being done
• from place, the from State, from where the transportation is being done
• the reason for which the vehicle is being changed
• Remarks on updating the vehicle number
• If the mode of transportation is rail, air, or ship, then the user needs to enter the
transporter document number instead of the vehicle number

 Cancelling Eway Bill

• E-Way Bill can be cancelled within 24 hours of generation on account of various

reasons like goods are not being moved, incorrect entry in the E-Way Bill entered
by him etc.
• If E-Way Bill has been verified by any empowered officer, then it cannot be
cancelled.
 Printing of Eway Bill
 Home Screen and options available

Generally for transporters, for movements of consignments in

groups

For rejecting an E-Way Bill generated against taxpayer’s

GSTIN
 Generating Consolidated E-Way Bill
• For carrying multiple consignments in a single vehicle
• Allows the transporter to carry a single document, instead of a separate document
for each consignment in a conveyance
• Details to be kept ready- All the E-Way Bill numbers of the consignments, which the
transporter shall transport in one conveyance
• The user can add multiple consignments by clicking on plus sign
  Rejecting E-Way Bill

• Enables keep a watch on the E-Way Bills generated by the other taxpayers against
his / her GSTIN
• If the acceptance or rejection is not communicated within 72 hours from the time
of generation of E-Way Bill, it is deemed that he has accepted the details.
 Home Screen and options available

For viewing various

reports
  Generating Report

Particulars Details Available

EWB generated by List of E-Way Bills generated by the user for a particular date
me
EWB generated by List of E-Way Bills generated by the others against the user as
others the
other party for a particular date
Outward Supplies List of E-Way Bills which have been shown as outward
supplies from
the user for a particular date
Inward Supplies List of E-Way Bills which have been shown as inward
supplies to the
user for a particular date
Rejected EWBs List of E-Way Bills rejected by the other party
Cancelled EWBs List of E-Way Bills cancelled by the user
Verified EWBs List of E-Way Bills verified by the tax officers
Masters List of master entries under different categories
 Home Screen and options available

For updating masters.

One time process.
This would help in auto-populating details while generating
an Eway Bill.
 Product Master
  Client Master
• Two options available- GST registered or GST un-registered customer
• GST registered customer enter the GSTIN of the customer (Customer details are
auto-populated showing main and additional places of business)
 Supplier Master

 Transporters Master
 Home Screen and options available

Helps in creating, deleting or updating details of multiple

users for
generating an E-Way Bill.
Also have facility for assigning rights as per requirement of
management.
 Home Screen and options available

Registration for generation of an E-Way Bill through other

modes
 Home Screen and options available
 Home Screen and options available

Where a vehicle has been intercepted and detained for a

period exceeding thirty minutes, the transporter may
upload the said information
 Recent Update on Eway Bill (Circular No- 41/15/2018-GST)

Subject:- Procedure for interception of conveyances for inspection of goods in

movement, and detention, release and confiscation of such goods and
conveyances

FORM NO Description
FORM GST MOV-01 STATEMENT OF THE OWNER / DRIVER/ PERSON IN
CHARGE OF THE GOODS AND CONVEYANCE
FORM GST MOV-02 ORDER FOR PHYSICAL VERIFICATION / INSPECTION OF
THE CONVEYANCE, GOODS AND DOCUMENTS
FORM GST MOV-03 ORDER OF EXTENTION OF TIME FOR INSPECTION
BEYOND THREE WORKING DAYS
FORM GST MOV-04 PHYSICAL VERIFICATION REPORT
FORM GST MOV-05 RELEASE ORDER
FORM NO Description
FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) OF THE
CGST ACT, 2017 AND THE STATE/UNION TERRITORY GST
ACT, 2017 / UNDER SECTION 20 OF THE IGST ACT, 2017
FORM GST MOV-07 NOTICE UNDER SECTION 129 (3) OF THE CGST ACT, 2017
AND THE STATE/UNION TERRITORY GST ACT, 2017 /
UNDER SECTION 20 OF THE IGST ACT, 2017
FORM GST MOV-08 BOND FOR PROVISIONAL RELEASE OF GOODS AND
CONVEYANCE
FORM GST MOV-09 ORDER OF DEMAND OF TAX AND PENALTY
FORM GST MOV-10 NOTICE FOR CONFISCATION OF GOODS OR
CONVEYANCES AND LEVY OF PENALTY UNDER SECTION
130 OF THE CGST ACT, 2017 READ WITH THE RELEVANT
PROVISIONS OF STATE/UNION TERRITORY GST ACT, 2017 /
THE IGST ACT, 2017 AND GST (COMPENSATION TO
STATES) ACT, 2017
FORM GST MOV-11 ORDER OF CONFISCATION OF GOODS AND
CONVEYANCE AND DEMAND OF TAX, FINE AND
PENALTY
 Certain Queries to be addressed..???

1. In case of Public transport, how to carry e-way bill?

2. What is the meaning of consignment value?
3. In case of movement of goods by Railways, is there a requirement for railway to
carry e-way bill along with goods?
4. I am dealer in tractors. I purchased 20 tractors from the manufacturer. These
tractors are not brought on any motorized conveyance as goods but are brought to
my premise by driving them. Also, these tractors have not got the vehicle number.
Is e-way bill required in such cases?
5. In many cases where manufacturer or wholesaler is supplying to retailers, or where
a consolidated shipment is shipped out, and then distributed to multiple consignees,
the recipient is unknown at the time the goods are dispatched from shipper’s
premises. A very common example is when FMCG companies send a truck out to
supply kirana stores in a particular area. What needs to be done in such cases?
6. Expired stock has no commercial value, but is often transported back to the seller
for statutory and regulatory requirements, or for destruction by seller himself. What
needs to be done for such cases of transportation of the expired stock?
Updates from 09/05/18
 Thank you CA Chetan Bumb
+91 98223 88900

Disclaimer: Q&A
● Our comments are based on GST Notification 12/2018 assented on 07/03/2018 and various updates
(available in public domain)
● This publication contains information in summary form and is therefore intended for general guidance
only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. On
any specific matter, reference should be made to the appropriate advisor.

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● This presentation is prepared for private circulation only

ARE
YOU
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EWAY