- Who shall furnish details: Every registered person who causes movement of goods shall furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal, before commencement of such movement.
- When to submit: If the consignment value of such goods exceeds ₹ 50,000/-. Option is given to generate and carry e-way bill even if the consignment value is less than ₹ 50,000/-
- When to submit: If movement is in relation to a supply or for reasons other than supply or due to inward supply from an unregistered person. For example, if movement is for:
- Supply;
- Export or Import;
- Job Work;
- Removal in SKD or CKD form;
- Line Sales;
- Sales Return;
- Exhibition or fairs ;
- For own use (stock transfers etc.)
- Supply by unregistered person: In case of supply by an unregistered person to a registered recipient, then the movement shall be said to be caused by registered recipient if such recipient is known at the time of commencement of the movement of goods.
- When not required: Generation of e-way bill is not required in the following cases:
- In case where the goods are transported for a distance of less than 10 Kms intra-state from the place of business of the consignor.
- Where the goods being transported are specified in annexure to the Notification no 27/2017. (mainly it covers category of goods that are exempted/ nil rated)
- Where the goods are being transported by a non-motorised conveyance;
- Where the goods are 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; or
- In respect of movement of goods within such areas as are notified under rule 138(14)(d) of the Goods and Services Tax Rules of the concerned State.
- Who should enter details in Part B and Generate the E-way bill:
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If goods are transported by the registered person himself as a consignor or as a consignee through own conveyance or a hired one or by railways or by air or by vessel
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The consigner/ consignee as the case may be
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If goods are handed over to a transporter for transportation by road
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The registered person shall only furnish the information relating to the transporter in Part B and the e-way bill shall be generated by the transporter.
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When movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter.
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The unregistered person or the transporter may, at their option, generate the e-way bill.
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- When details of conveyance not required: Details of conveyance in Part B is not required to be provided if goods are transported for a distance of less than ten kms within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation.
- EBN Number: Upon generation of e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
- Acceptance or rejection of e-way bill: The details of e-way bill generated shall be made available to the recipient, if registered who shall communicate his acceptance or rejection of the consignment. Where no communication is made within 72 hours, then it shall be deemed that he has accepted the said details.
- Transferring goods in transit: If a transporter is transferring goods from one conveyance to another in the course of transit then he shall update the details of conveyance in the e-way bill before such transfer and further movement of goods.
- Multiple consignments: If multiple consignments are intended to be transported in one conveyance, then the transporter may indicate the serial number of e-way bills of each consignment and a consolidated e-way bill may be generated by him prior to the movement of goods.
- If goods not transported as per e-way bill generated: Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, then the e-way bill may be cancelled within 24 hours of generation of the e-way bill.
- Validity of e-way bill: Any e-way bill which is generated shall be valid in every State and Union territory. However, the periodicity of validity shall be as under:
- Upto 100 Km - 1 day
- For every 100 km or part thereof thereafter - One additional day
The 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 twenty four hours.
- Exceptional circumstances: If goods cannot be transported within the validity period of the e-way bill due to circumstances of an exceptional nature, then the transporter may generate another e-way bill after updating the details in Part B.
- Documents to be carried: The person in charge of a conveyance shall carry the following:
- the invoice or bill of supply or delivery challan, as the case may be; and
- 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 by the Commissioner.
- Mandatory device in the conveyance: Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance for mapping the e-way bill to the said device.
- Interception of any conveyance: The Commissioner or an officer empowered by him in this behalf may authorise 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 intrastate movement of goods.
- Report of inspection: A summary report of every inspection of goods in transit shall be recorded online by the proper officer within 24 hours of inspection and the final report shall be recorded within 3 days of such inspection.
- Physical verification of goods: No further physical verification of the said conveyance shall be carried out again in the state, if the physical verification of goods being transported has been done during transit at one place within the State or in any other State, unless specific information relating to evasion of tax is made available subsequently.
- Vehicle intercepted for more than 30 minutes: If a vehicle has been intercepted and detained for a period exceeding thirty minutes, then transporter may upload the said information in FORM GST EWB-04 on the common portal.
- Compiled by CA Ravi Kumar Somani
(For any feedback or queries please write to [email protected])
9911796707
