What is an E-way Bill?
E-Way Bill is an Electronic Waybill for the movement of goods to be generated on the E-Way Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in. Alternatively, E-way bills can also be generated or canceled through SMS, Android App, and site-to-site integration through API. 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.
When should an E-way bill be Issued?
• E-Way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 (either each Invoice or in aggregate of all invoices in a vehicle/conveyance) –Concerning a ‘supply’
• For reasons other than a ‘supply’ ( say a return)
• Due to inward ‘supply’ from an unregistered person
• For this purpose, a supply may be either of the following:
• A supply made for a consideration (payment) in the course of business
• A supply made for a consideration (payment) which may not be in the course of business
• A supply without consideration (without payment)In simpler terms, the term ‘supply’ usually means a:
1. Sale – sale of goods and payment made
2. Transfer – branch transfers for instance
3. Barter/Exchange – where the payment is by goods instead of in money
4. Therefore, E-Way Bills must be generated on the common portal for all these types of movements. For certain specified Goods, the E-way bill needs 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-worker by Principal/ registered Job-worker***,
5. Inter-State Transport of Handicraft goods by a dealer exempted from GST registration
Who should one Generate E-way Bill?
Registered Person
An E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from 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 Rs 50,000.
Unregistered Persons
Unregistered persons are also required to generate an e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
Transporter
Transporters carrying goods by road, air, rail, etc. also need to generate an e-Way Bill if the supplier has not generated an e-Way Bill.
The case when an E-way bill is not required?
1. The mode of transport is a non-motor vehicle
2. 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.
3. Goods transported under Customs supervision or customs seal
4. Goods transported under Customs Bond from ICD to Customs port or from one customs station to another.
5. Transit cargo transported to or from Nepal or Bhutan
6. Movement of goods caused by defense formation under Ministry of defense as a consignor or consignee
7. Empty Cargo containers are being transported
8. Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 km, accompanied by a Delivery challan.
9. Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or local authority.
10.Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
11.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. (PDF of List of Goods).
Note: Part B of the 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.
Status of Implementation across India?
Inter-State movement of goods has seen a rise in numbers of generation of E-way bills ever since its implementation began from 1st April 2018. State-wise implementation of e-way bill system has seen a good response with all the States and Union Territories joining the league in the generation of E-way bills for movement of goods within the State/UT. However, reliefs have been provided to people of few States by way of exempting them from E-way bill generation in case of monetary limits falling below threshold amount or certain specified items. For Instance, Tamil Nadu has exempted people of its State from the generation of the E-way bill if the monetary limit of the items falls below Rs. One Lakh. To know more of such reliefs for other States/UTs, visit commercial tax websites for each of such States/UTs.
Validity of E-way Bill?
An e-way bill is valid for periods as listed below, which is based on the distance traveled by the goods. Validity is calculated from the date and time of generation of e-way bill-
| Type of Conveyance | Distance | Validity of EWB |
|---|---|---|
| Other than Over dimensional cargo | Less Than 100 Km | 1 Day |
| For every additional 100 Kms or part thereof | Additional 1 Day | |
| For Over dimensional cargo | Less Than 20 Km | 1 Day |
| For every additional 20 Kms or part thereof | Additional 1 Day |
Documents and Details Required to Generate 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
