E WAY BILL - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

19. E WAY BILL 19.1 E-way bill (FORM GST EWB-01) is an electronic document generated on the common portal evidencing movement of goods of consignment value more than Rs. 50,000/- under a single invoice/bill/delivery challan. It is mandatory to generate a E-way bill for transporting goods of value more than Rs. 50,000/-. 19.2 E-way bill has two Components (i) Part A comprising of details of GSTIN of supplier and - recipient, place of dispatch (indicated by PIN code), place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation; and (ii) Part B -comprising of transport details - transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road. 19.3 As per Rule 138 of the CGST Rules, 2017, an e-way bill has to be generated prior to the commencement of movement of goods. However, in respect of the following items/cases the E-way bill is not required to be generated- (a) Transport of following goods: S/ No. Description of Goods 1 Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers 2 Kerosene oil sold under PDS 3 Postal baggage transported by Department of Posts 4 Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)* 5 Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71)* 6 Currency 7 Used personal and household effects 8 Coral, un-worked (0508) and worked coral (9601) Note* - Rule 138F of CGST Rules, 2017 inserted vide Notification No. 38/2023-CT dated 04.08.2023, prescribes that information is to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills where a Commissioner of State Tax or Union Territory Tax mandates furnishing of information regarding intra-State movement of goods specified against serial numbers 4 and 5 of the above table and the consignment value of such goods exceeds such amount, not below Rs. Two Lakhs, as may be notified by the Commissioner of State Tax or Union Territory Tax. (b) Goods transported by a non-motorised conveyance; (c) Goods transported from the port, airport, air cargo complex and land customs station to an Inland Container Depot (ICD) or a Container Freight Station (CFS) for clearance by Customs; (d) In respect of movement of goods within such notified areas in SGST or UTGST in the concerned State. (e) Transportation of exempted Goods, other than de-oiled cake, specified in Notification No. 2/2017- Central Tax (Rate) dated the 28th June, 2017; (f) The goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) Goods being transported are treated as no supply under Schedule III of the Act; (h) The goods being transported are- (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; (i) The goods being transported are transit cargo from or to Nepal or Bhutan; (j) The goods being transported are exempt from tax under Notifications No. 7/2017-CT (Rate), dated 28th June 2017 and No. 26/2017-CT (Rate), dated 21st September 2017; (k) Any movement of goods caused by Defence formation under Ministry of Defence as a consignor or consignee; (l) The consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail; (m) Transport of empty cargo containers; (n) Goods are being transported 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 of the said consignor, subject to the condition that the movement of goods is accompanied by a delivery challan; (o) Movement of empty cylinders for packing of liquefied petroleum gas not involving supply. 19.4 An e-way bill contains two parts- Part A to be furnished by the registered person who is causing movement of goods of consignment value exceeding Rs. 50,000/- and Part B (transport details) is to be furnished by the person who is transporting the goods. 19.5 If the goods are transported by a registered person- whether as consignor or recipient, the said person will have to generate the e-way bill. Where the e-way is not generated by registered person and the goods are handed over to the transporter for transportation of goods by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01. 19.6 Non-issuance of e-way bills will be considered as contravention of Section 68 of the CGST Act, 2017 and Rule 138 of the CGST Rules, 2017 and hence penal provisions provided in Section 122(l)(xiv) of CGST Act, 2017, are attracted and the goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure as per Section 129(1) of CGST Act, 2017. 19.7 If the goods are supplied by an unregistered supplier to a registered recipient, such recipient shall be liable to generate e-way bill. 19.8 In terms of Rule 58 of the CGST Rules, 2017 read with Section 35(2) of the CGST Act, 2017, a transporter and operator of godown or warehouse has to enroll on the common portal by filing GST ENR-01. The transporter enrolled in any one State or UT shall be deemed to be enrolled in other States as well. 19.9 If an e-way bill has been generated, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the e-way bill can be cancelled electronically on the common portal, within 24 hours of generation of the e-way bill. However, if the e-way has been verified in transit the same cannot be cancelled. 19.10 If the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part-A of the FORM GST EWB-01 , or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01 . Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of the conveyance in the e-way bill on the common portal in FORM GST EWB-01 . 19.11 If multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the common portal prior to the movement of goods. 19.12 The validity of e-way bill is based on distance to be travelled by the goods as mentioned below: Distance Validity Period Up to 100 Km One day in cases other than Over Dimensional Cargo For every 100 km or part thereof thereafter One additional day in cases other than Over Dimensional Cargo Up to 20 km One day in case of Over Dimensional Cargo For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo : 19.13 The Commissioner or an officer empowered by him 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 intra-State movement of goods. Physical verification of a specific conveyance can also be carried out by any officer, on receipt of specific information on evasion of tax, after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. A summary report of every inspection of goods in transit shall be recorded online on the common portal by the proper officer in Part A of FORM GST EWB-03 within twenty-four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. Once 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.