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E-Way Bill: All about compliance requirement of E-Way Bill w.e.f 1st April 2018.

What is E-Way Bill?

E-way bill is an electronic document generated online from E-way bill portal ( which is required to be carried by the person-in-charge of conveyance for movement of goods from one place to another. E-way bill document contains 12 digit EWB number. Section 68 of the Central Goods and Services Tax Act, 2017 read with Rule 138 of CGST Rules, 2017 deals with provision relating to E-Way Bill. The Central Government has notified as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

In other words, An e-way bill is a permit generated in electronic form, which is required to be generated and carried along for the movement of goods of value more than Rs. 50,000 from one place to another place. Rule 138 of the CGST Rules, 2017 provides for the e-way bill mechanism and in this context it is important to note that “information is to be furnished prior to the commencement of movement of goods” and “is to be issued whether the movement is in relation to a supply or for reasons other than supply”.

E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion. The person in charge of a conveyance shall carry (1) Invoice/Bill of supply/Delivery challan  (2) Copy of E Way Bill.

What information required for generating E-way Bill?

An E-Way bill consists of two parts-

Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation;

Part B comprising of transporter details (Vehicle number).  

As per Rule 138 of the CGST Rules, 2017,every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50000/- is required to furnish above mentioned information in part A of e-way bill. The part B containing transport details helps in generation of e-way bill. Get ready following documents for generation of E-way Bill:-

  1. Invoice/ Bill of Supply/ Challan related to the consignment of goods
  2. Transport by road – Transporter ID or Vehicle number
  3. Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document

Who is required to generate E-way Bill?

  • E-way bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways by air or by Vessel.
  • If the goods are handed over to a transporter for transportation by road, E-way bill is to be generated by the Transporter. Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than Rs.50,000/- it shall be the responsibility of the transporter to generate it.
  • 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.
  • Where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall be generated by the said person irrespective of the value of the consignment.


When E-way Bill is required?

E-way bill is required only in the case of movement of goods of consignment value exceeding Rs. 50,000/-.For certain specified Goods, the e-way bill need to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000. 

  • inter-State movement of Goods by the Principal to the Job-workers.
  • Inter-State Transport of Handicraft goods by a dealer exempted from GST registration u/s 24(i) &(ii)
  • registered person or the transporter, as the case may be may generate E-way bill voluntarily even if the value of consignment is less than Rs. 50,000/-.

List of goods where e-way bill is not required

1. 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.

2. Goods being transported are exempt from tax under notification No. 7/2017-Central Tax(Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II,Section 3, Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 asamended from time to time and notification No. 26/2017- Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21st September, 2017 asamended from time to time;

3. Goods, other than de-oiled cake, being transported, given in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time.

4. Goods specified in the annexure below:

  • Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
  • Kerosene oil sold under PDS
  • Postal baggage transported by Department of Posts
  • Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71).
  • Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
  • Currency
  • Used personal and household effect.
  • Coral, unworked (0508) and worked coral (9601)

No E-way bill required in Following cases

  • Transport of goods as specified above.
  • Any movement of goods caused by defence unit.
  • Transportation of empty cargo containers.
  • goods being transported by a non-motorised conveyance;
  • Transportation of goods upto a distance of 20 kilometers from the place of the business of the consignor to a weighbridge for weighment .
  • Where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail.
  • Where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.
  • goods 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.
  • Consignment value less than Rs. 50,000/

Date of Implementation:

  The GST council , in its 26th Meeting held on 10.03.2018 at New Delhi has decided to implement the e-way bill for inter-State movement of goods across the country w.e.f 01.04.2018. The Central Government Vide Notification No.15/2018-Central Tax Dated 23-03-2018 has notified 1st April 2018 as the appointed date.

·         For intra-state movement of goods E-way bill roll out is planned from 15th April 2018 in a phased manner by grouping the States/UT into four lots. GST Council in the coming days shall announce this arrangement.Karnataka has already notified the e-way bill requirement for movement of goods within the State.

 Registration on E-way Bill portal:

  • Registration on is not to be understood as registration under section 22 of CGST Act, 2017 because persons who are already registered under section 22 are also required to register on this portal.
  • All the registered persons under GST shall also register on the portal of e-way bill using his GSTIN. Once GSTIN is entered, the system sends the OTP to his registered mobile number and after authenticating the same, the system enables him to generate his/her username and password for the e-way bill system.
  • After generation of username and password of his choice, he/she may proceed to make entries to generate e-way bill.
  • There may be some transporters, who are not registered under the Goods and Services Tax Act and if such transporters causes the movement of goods for their clients, they are required to generate the e-way bill on behalf of their clients or update the vehicle number for e-way bill. Hence, they need to enroll on the e-way bill portal and generate the 15 digits Unique Transporter ID (TRANSIN)
  • Some business may have multiple branches within a state. Under these circumstances, the main user can create sub-users and assign the roles to them. He can assign generation of EWB or rejection or report generation activities based on requirements. ØFor every principal/additional place of business, user can create maximum of three (3) sub-users.

Mode of Generation of E-way Bill

E Way Bill can be generated by either of two methods:-

·         On the Web

·         Via SMS  

Manuals available on E way bill portal.

Validity of E-way Bill

Temporary number generated after filing PART-A shall be valid for 15 days for updation in PART B.

·         E Way bill may be cancelled electronically on the common portal/ through SMS within 24 hours of generation, provided it has not been verified in accordance with Rule 138B.

·         After Generation an E-way bill is valid for:-

Up to 100 Kms-1 Day

For every additional 100KM or Part thereof- Additional 1 Day

For Over Dimensional Cargo (ODC) Upto 20Km -1 Day,

For every additional 20 KM or Part thereof- Additional 1 Day

If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature’, the generator of the e-way bill can generate another e-way bill, by entering the e-way bill number and part-B. Now, the system generates the new e-way bill with Part-A information of previous e-way bill and new Part-B information.Validity of Eway bill can be extended also. The generator of such Eway bill has to either four hours before expiry or within four hours after its expiry can extend Eway bill validity.

E-way Bill Forms:

·         FORM GST EWB-01-Single E Way Bill -To be generated by Consignor/ Consignee/ Transporter

·         FORM GST EWB-02 Consolidated E Way Bill To be generated by Transporter (before movement of goods)

·         FORM GST EWB-03 Verification Report To be generated by proper officer (inspection report within max of 3 days)

·         FORM GST EWB-04 Report of Detention To be generated by Transporter (If vehicle detained for more than 30 minutes)

Acceptance of E-way Bill

The person to whom the information under Rule 138(11) in Part A of FORM GST EWB-01 is made available has to communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, otherwise it shall be deemed that he has accepted the said details.

Consequences of Non-Compliance:

·         If e-way bills, wherever required, are not issued in accordance with the provisions contained in Rule 138 of the CGST Rules, 2017, the same will be considered as contravention of rules.

·         As per Section 122 of the CGST Act, 2017, a taxable person who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to a penalty of Rs.10,000/- or tax sought to be evaded (wherever applicable) whichever is greater.

·         As per Section 129 of CGST Act, 2017, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such 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.

Cancellation of E-way Bill?

Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill. However, an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B of the CGST Rules, 2017 .

Points to be noted for E-way bill:

  • E-way bill not required for exempted goods.In case, sales invoice includes both taxable as well as exempted supplies then value of only taxable supplies will be considered considered for the purpose of e-way Bill. This is a major relief for FMCG companies.
  • Vehicle detail will not be required in case the moment of Goods is within 50 kilometers previously this limit was only 10 kilometers. This will help small businesses operating within 50 km.
  • One more big change in respect of intra state movement of goods is that E-way bill will not be required in case value of each consignment is less than 50000 even if total value of consignment in a vehicle is more than 50000. This is a major relief for E-Commerce and courier companies however government should consider to extend this relief to inter-state movement also.
  • The validity of E-way bill will now till the Midnight of the day immediately following the date of generation of e-way Bill previously the validity of e way bill was only 24 hours. For example if an E-way bill is generated on 8th march 2018 at 3 p.m. for movement upto 100 km.Then the validity of this e-waybill would be till the Midnight of 9th March 2018. But in the earlier rules the validity would have been only upto 3 p.m of 9th March 2018. For distance above 100 kilometre, one additional day is provided for each hundred kilometre.
  • Now a job worker can also generate E waybill in case of interstate movement of goods to a job worker irrespective of value of consignment.

Procedure for generation of E-way Bill:

·         Log in on EWB portal (E-WayBill System (

·         Enter the Username, password and Captcha code, Click on ‘Login’

·         Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard.

·         Enter the following fields on the screen that appears:

a) Transaction type (Outward/Inward)

b) Sub type (supply/Import/Export/SKD/CKD/Job work/own use/Sales Return/Others etc.)

c) Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others if not Listed

d) Document No. : Enter the document/invoice number

e) Document Date: Select the date of Invoice or challan or Document (future date not allowed)

f) From/ To: Depending on whether you are a supplier or a recipient

g) Item Details: Add the details of the consignment (HSN code-wise) in this section

h) Transporter details: The mode of transport(Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. Apart from this Transporter name, transporter ID, transporter Doc. No. & Date OR Vehicle number in which consignment is being transported

·         Click Submit

·         Request will be processed and the e-way bill in FORM GST EWB-01 with a unique 12 digit number is generated

·         Click on ‘Print EWB’ sub-option under ‘e-Waybill’ option

·         Print and carry the e-way bill for transporting the goods in the selected mode of transport

·         The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.

·         If transport is by road – Transporter ID or the Vehicle number.

·         If transport is by rail, air, or ship – Transporter ID, Transport document number, and date on the document.

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