E-way Bills Under GST
An electronic waybill shortly known as an E-way bill is generated when there is a movement of goods in a vehicle/conveyance of value more than ₹50,000 (single or aggregate of all invoices/bill/delivery challah in a vehicle/conveyance) -
This has to be in relation to a supply for a consideration that may or may not be used in the furtherance of business.
For a reason, when the goods are returned.
Due to an inward 'supply' from an unregistered person.
Eway bill will be generated on the E-way bill portal, ewaybillgst.gov.in.
When an E-way bill is generated a unique E-way bill number (EBN) is allocated and is available to the supplier, recipient, and transporter.
In certain cases, it is mandated to have an E-way bill even if the consignment of goods is less than ₹50,000. They are:-
1. When there is Inter-State movement of Goods by the Principal to the registered job-worker/ job-worker by the Principal.
2. When there is Inter-State Transport of Handicraft goods by a dealer exempted from the GST registration.
Who should generate the Eway bill Under GST?
Registered Person – E-way bill must be generated in order to have movement of goods valued more than ₹50,000 from or to a Registered person. A registered person or the transporter may choose to generate and carry an e-way bill even if the value of goods is less than ₹50,000.
Every registered person under GST before the movement of goods has to Fill Part A in Form GST EWB-01.
The registered person is consignor or consignee or is the recipient of goods before the movement of goods has to Fill Part B in Form GST EWB-01.
The registered person is the consignor or consignee and goods are handed over to the transporter of goods before the movement of goods has to Fill Part B and the registered person shall furnish the information relating to the transporter in Part B of Form GST EWB-01.
Unregistered Person – E-way bill must be generated even if the supply is made by an unregistered person to a registered person, however, the receiver has to ensure all the compliances are met as if they were the supplier.Transporter – E-way bill must be generated by the transporters carrying goods by road, air, rail, etc. when the supplier has not generated an E-way bill.
Transporter of goods before movement of goods has to generate an 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 has to be done by a recipient as if he is a supplier.
- When there is the movement of goods in a distance of less than or equal to 50kms, within the same State or Union Territory from the place of business of the consignor to the place of business of the transporter for the further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of the Form GST EWB-01.
- When supply is made by air, rail or ship then the information in Part A of Form GST EWB-01 has to be filled in by the consignor or the recipient.
Unregistered Transporters will be issued Transporter ID upon enrolling on the E-way bill portal after which the E-way bills can be generated.
Note - If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment. If both the consignor and the consignee have not created an e-way bill, then the transporter can do so * by filling out PART A of FORM GST EWB-01 on the basis of the invoice/bill of supply/delivery challan given to them.What are the documents required to generate an E-way bill?
Invoice or Bill of Supply or Challah in relevance to the consignment of goods.
When there is a movement of goods by road - Transporter ID or his vehicle number.
When there is the movement of goods by rail, air, or ship - Transporter ID, Transport document number, and date on the document.
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- When there is a movement of goods in 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 the Customs Supervision of under Customs seal.
- Goods transported under Customs Bond from ICD to Customs port or from one customs station to another.
- Movement of goods caused by defense formation under Ministry of defense as a consignor or consignee.
- Consignor transporting goods to or from between place of business and a weighbridge for weighments at a distance of 20kms, accompanied by Delivery challah.
- Goods specified as exempt from E-way bill requirements in the specific State/Union territory GST rules.
- Goods are being transported by rail where the consignor of goods is the Central Government, State Government, or local authority.
- Empty Cargo containers are being transported.
- Transit Cargo transported to or from Nepal or Bhutan.
- 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.
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.
The validity period of the E-way bill-
The E-way bills will be valid for the following periods based on the distance traveled by the goods and the date and time of generation of the E-way bill.
Type of Conveyance
Validity of EWB
Other than Over Dimensional Cargo
Less Than 100kms For Every additional 100 km or part thereof
1 Day Additional 1 Day
For Over Dimensional Cargo
Less Than 20 km For Every additional 20 km or part thereof
1 Day Additional 1 Day