Check posts across the country are eliminated under GST Regime.
However, in order to prevent tax evasion e-way bill system has been introduced.
Section 68 of the CGST act requires that , the person, who is the in charge of a vehicle (conveyance) carrying any consignment of goods of value exceeding specified amount, to carry with him a document showing details of goods, recipient, suppliers, destination etc.
What is E-Way Bill?
Rule 138, prescribes that the person who is in charge of vehicle, carrying consignment of goods shall have e-way bill.
E-way bill is the abbreviation of Electronic way Bill., it is like a shipment receipt but in digital form.
Shipment receipt is a document issued by carrier, containing details relating to shipment of a consignment of goods, value and other particulars of goods, name of consignor, point of origin of consignment, destination and route. Generally it is issued prior to transportation of goods.
It is the same receipt but it is generated electronically, on GST portal.
Under this system prior to movement of goods, person causing the movement of goods, uploads the relevant information and generates the E-way bill on GST portal.
Components of E-Way Bill
It comprises of two parts, PART A and B.
PART A requires following details to be entered
- GSTN and Name of recipient
- Place of Delivery
- Invoice no and Date.
- Vale and HSN of Goods
- Reason for transportation of goods
Part B requires following details to be entered
Mode of transportation
- Vehicle No.
- ID of Transporter
When e way bill is required?
Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—
(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, electronically, on the common portal.
E way bill in case of Job Work
where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment
E way bill in case of Handicraft goods
Where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
E way bill in case of Goods transported other than by way of road
Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the inform GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
In case when goods transported by Transporter
Where the goods are handed over to a transporter for transportation 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
Where distance is less than 10 KM
The goods are transported for a distance of less than ten kilometres 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, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
What is E-way Bill Number
A unique e-way bill number is generated after successful generation of E-way bill.
Can we make Changes to the particulars of E way Bill
Yes, changes can be made before transfer, and in course of transit by the transporter transferring goods from one conveyance to another.
Multiple consignments on single vehicle
in case of 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
Can Transporter generate the E-Way Bill
Where the consignor or the consignee has not generated FORM GST EWB01 and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.
How to Cancel of E way Bill
Yes, E-Way bill can be cancelled within 24 hours of generation of the eway bill. The goods are either not transported or are not transported as per the details furnished in the e-way bill.
Please note that E-way bill cannot be cancelled if it has been verified in transit.
What is the Validity period of E-way Bill
Validity period of E way bill is one day if distance of goods have to be transported is upto 100 Km (200KM from 1st Jan 2021)
And in case of distance is exceeding 100 Km than validity period will get extended by one additional day for every 100Km (200 Km from 1st Jan 2021) or part thereof.
By Notification No. 94/2020, amendment are made in central tax rules, 2017. Now from 1st Jan 2021, instead of 100 Km it has been increased to 200 km.
under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB01.
When E way bill is not required to be generated
- where the goods being transported are specified in Annexure, given with Rule 138 ;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.
- Person who is the in charge of vehicle shall carry the invoice or bill of supply and a copy of E way Bill while transportation of goods (Section 138A(1).
How to generate E way Bill
- Name of Website to generate E way Bill : https://ewaybillgst.gov.in/
- First registration on above website is required to be done – Option on registration is on the main page.
- Enter your GSTN to start registration procedure
- Fill the basic details required for Registration (Nam, Address, E-mail ID and Mobile No)
- After successfully getting registered, Go to Login option
- For generating E way Bill choose from the options available on the main page, after getting logged in to portal (Can see on above image)
- Select Generate New E way bill option and fill the details of Goods, value, HSN, GSTN of recipient, GST, other invoice details transporter name & ID
After filing required details, proceed to submit and get print E Way Bill.
How to generate bulk E Way bill
Generating multiple E-way bill at a time is know as bulk E-way bill.
One need to use the EWB bulk convertor, which helps to convert excel file containing bulk E way file into a single JSON file.
Then select the sub option ‘Generate Bulk’ under the option ‘eWaybill’. Here, the user has to choose file and select the JSON to be uploaded.
- User can also update the vehicle details in case of any change or may request to extend the validity period and cancel the it.
Customer Care details for Help
Latest Updates on E Way Bills
Earlier a rule 138E was introduced, that if a person not furnished GSTR 3B return continuously for two months, then he can not generate E- Way bill.
Amendment is made to this rule by Fourth proviso to Rule 138E vide Notification No 79/2020 –Central Tax dated 15-Oct-2020
It provide relaxation in cases where E-way bills are generated during the period from 20th March 2020 till 15thOctober 2020, for all such class of person who have not furnished return in FORM GSTR-3B or FORM GSTR-1 or the statement in FORM GST CMP-08 for the tax period from February 2020 to August 2020.
Notification No. 94/2020 central tax dt 20nd Dec 2020 provides for increase in limit from 100Km to 200Km for one day validity of E way bill.