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TMI BlogE WAY BILLX X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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