What is the E-Way Bills?
Electronic Way Bill is a digital document, which is electronically generated on the eWay Bill Portal. It is a compulsory document to transport of goods of more than Rs. 50,000 value in intra-state/inter-state.According to the update on 23rd Mar 2018, Generation of the e-Way Bill has been made necessary from first April 2018. Inter-state implementation of the e-way bill is told to be actualized from first April 2018.
When e-Way Bill is created, a unique e-Way Bill Number (EBN) is allocated to the supplier, recipient and the transporter.
Who should Generate an eWay Bill?
Registered Person – The e-way bill must be created when there is a movement of goods of more than Rs 50,000 in incentive to or from a Registered Person. A Registered person or the transporter may create and convey e-way bill regardless of whether the estimation of merchandise is not as much as Rs 50,000.Unregistered Persons – Unregistered people are additionally required to create e-Way Bill. Be that as it may, where a supply is made by an unregistered individual to a registered person, the recipient should guarantee every one of the compliances are met as though they were the supplier.
Transporter – Transporters conveying products by road, air, rail, and so on likewise need to create e-Way Bill if the supplier has not created an e-Way Bill.
Unregistered Transporters will be issued Transporter ID on selecting on the e-way bill entry after which Eway bills can be created.
| Who | When | Part | Form |
| Every Registered person under GST | Before movement of goods | Fill Part A | Form GST EWB-01 |
| The registered person is consignor or consignee (mode of transport may be owned or hired) OR is a recipient of goods | Before movement of goods | Fill Part B | Form GST EWB-01 |
| The registered person is consignor or consignee and goods are handed over to a transporter of goods | Before movement of goods | Fill Part B | The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 |
| Transporter of goods | Before movement of goods | Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB-01 | |
| An unregistered person under GST and recipient is registered | Compliance to be done by Recipient as if he is the Supplier. | 1. If the goods are transported for a distance of fifty kilometers or less, within the same State/Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient
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GST E-Way Bill Format
The following is the picture of the e-Way Bill to be electronically created after completing the Form GST EWB-01.
The bill involves 2 sections – Part 'A' and Part 'B'.
Section 'A' of the form is to gather the details of the consignment, usually about the invoice.
- GSTIN of Recipient: The recipient of the merchandise needs to give the GST Identification Number (GSTIN)
- Place of Delivery: The Pin Code of where merchandise is to be conveyed should be filled in.
- Invoice or Challan Number: The Invoice or Challan number of the provided merchandise, should be filled in.
- Estimation of Goods: The aggregate transfer estimation of the merchandise.
- HSN Code: The HSN (Harmonized System of Nomenclature) code of the shipped merchandise is required. In the event that the turnover is dependent upon INR 5 crores, at that point, the initial two digits should be said. For a turnover more than INR 5 crores, four digits of HSN code are required.
- The explanation behind Transportation: One needs to choose the most suitable alternative from the rundown of reasons which is pre-defined.
- Transport Document Number: One needs to enter the Goods Receipt Number/Railway Receipt Number/Airway Bill Number/Bill of Loading Number.
In Section 'B' of this form, one needs to fill in the vehicle number of the moved merchandise. The transporter will finish this data in the regular entrance.
How to Generate e-Way Bills:
e-Way Bills are generated through online or via SMS. For a step-by-step guide to e-way bill generation, you can check out this article: E Way Bill Generation
- On the Web
- By means of SMS
- By means of Android Application
- By means of API
- By means of Suvidha supplier (Third Party)
Validity of an E-way Bill
An electronic way bill is valid for periods as write down, which depends on the distance traveled by the goods. Validity is figured from the date and time of generation of e-way bill
The validity of Eway bill can be broadened too. The generator of such Eway bill needs to either four hours previously expiry or inside four hours after its expiry can expand E Way Bill Validity.
4. Cases when e Way bill is Not Required
In the following cases it is not necessary to generate e-Way Bil:
- The mode of transport is a non-motor vehicle
- Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
- Goods transported under Customs supervision or under customs seal
- Goods transported under Customs Bond from ICD to Customs port or from one customs station to another.
- Transit cargo transported to or from Nepal or Bhutan
- Movement of goods caused by defense formation under Ministry of defense as a consignor or consignee
- Empty Cargo containers are being transported
- Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 km, accompanied by a Delivery challan.
- Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
- Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
- Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications. (PDF of List of Goods).
Note: 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.
10 Frequently Asked Questions On E-Way Bill
1) In Which cases, the e-Way bill isn't required?
- The beneath are the situations when the generation of e-Way Bill isn't required:
- When the estimation of the consignment of goods moved is not as much as INR 50,000 ;
- When the transportation used is a non-motor vehicle;
- When products are transported from port/airport/air cargo complex/arrive traditions station to Inland Container Depot or Container Freight Station for traditions freedom;
- Transport of certain goods.
- If within the same state, the products are transported for a separation under 10 km, from the business place of the transporter to the business place of the recipient;
- If within the same state, the merchandise is transported for a separation under 10 km, from the business place of a shipper to the business place of the transporter for further transportation.
2) What is the validity of an e-Way bill?
The validity time of an e-way Bill begins from the time of the making of the e-Way Bill. For distance traveled under 100km, the bill is substantial for one day. For each 100km or from that point onward, the bill is substantial for one additional day.Note: That the commissioner can give an augmentation of the validity time frame for particular categories of goods.
3) Which documents are required to create an e-Way Bill?
One requires the beneath documents to create the e-Way Bill:(I). The receipt/Bill of Supply/Delivery Challan of the products committal;
(ii). If roadways transport the products, at that point the Transporter ID or Vehicle number;
(iii). If rail, air, or ship transport the products, at that point one requires ID of the Transporter, Document Number of Transport, and Document Date.
4) What are the criteria for "Estimation of Consignment of Goods"?
The estimation of dispatch of products is as below:(I). If the invoice value exceeds INR 50,000; or,
(ii). If the vehicle is conveying products for different solicitations whose consolidated receipt esteem surpasses INR 50,000.
If either of the above criteria is fulfilled, at that point one needs to create the e-Way Bill.
Note: Invoice Value implies the aggregate exchange esteem comprehensive of expenses per receipt.
5) Is there any penalty if the transporter neglects to create an e-Way Bill?
If the supplier for some reasons neglects to make the e-Way Bill, at that point it is the responsibility of the transporter to get it. On the off chance that the transporter neglects to do same, at that point he/she may confront the greater of an Rs. 10,000 fine or tax assumed to be maintained a strategic distance from. He/she is further liable for the confiscation of merchandise and seizure of the vehicle.6) What happens if various consignments are transported in one vehicle?
If various consignments are sent in the same conveyance, at that point the transporter needs to create one consolidated e-Way Bill through the entry, which will have the serial quantities of each independently created e-Way Bill per consignments. This circumstance is otherwise called 'Transshipment'.7) During Transit, what happens if products are exchanged starting with one vehicle then onto the next vehicle?
When products are exchanged starting with one vehicle then onto the next amid travel, before the genuine exchange, and before advance development happens, the transporter should refresh the subtle elements of the vehicle in the e-Way Bill in the Form GST EWB 01, through the regular entry.Note: If merchandise is transported for a separation under 10 km inside the State or Union region from the business place of the transporter at last to the business place of the generation, at that point it isn't required to refresh the subtle elements of the vehicle in the e-Way Bill.
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