Rule 138 of CGST Rules defines the provisions of e-way bill. The provisions of this rules is applied by various states on different dates. The penalty on non-compliance of provisions is still not yet declared by Government.
Conditions in Which E-way bill is required or Not Required
A registered person needs to generate an e-way bill where the goods need to be moved from one place to another and the value of goods is more than Rs. 50,000 in following cases
- Sales of goods
- Movement of goods for reasons other than supply. For example- for transfer of goods from one branch to another branch/godown.
- Goods are purchased from an unregistered person by a registered person and goods need to be moved. In such case, the recipient registered person needs to generate the e-way bill.
E-way bill is required even for movement of goods within the same state or union territory (Intra-state sales).
The registered person or the transporter may generate and carry the e-way bill on his own will even if the value of goods in less than Rs. 50,000.
Where the goods are transported from place of business to place of transporter for further transportation and such distance is less than 10 km then details of such conveyance (Business place to Transporter) is not required to be furnished.
No e-way bill is required to be generated—
(a) where the goods being transported are specified in Annexure.
(b) where the goods are being transported by a non-motorised conveyance.
(c) where the goods are 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.
(d) in respect of movement of goods within such areas as are notified.
E-way bill is to be generated irrespective of value of consignment in following cases:
a) 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.
b) 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. Meaning of handicraft for this purpose is as handicraft defined in notification No.32/2017-Central Tax dated 15.09.2017.
Process of Generating E way Bill
Information is to be furnished in Part A of Form GST EWB-01, in an electronic manner only before the commencement of movement of goods. Then Part B of GST EWB-01 is to be generated as per the point applicable below
- Goods sent by own conveyance or hired one or by railways or by air or by vessel
The person has to generate the Form GST EWB-01 by furnishing the details in Part B. Where the goods are transported by railways or air or vessel than the information in Part-A can also be furnished by the recipient of goods. - Goods are handed over to transporter for transportation by road
In such case, the person has to furnish details of the transporter in Part B and then the e-way bill will be generated by the transporter.
Upon generation of the e-way bill, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. An e-way bill generated is valid in all states and union territories.
The facility of generation and cancellation of the e-way bill may also be made available through SMS.
Part A of Form GST EWB-01 will be auto populated on the basis of information furnished in Form GST INV-1, if any.
Also Read – How to cancel an E-way bill
Details Required in Form GST EWB-01
PART-A
A.1 GSTIN of Recipient
A.2 Place of Delivery
A.3 Invoice or Challan Number
A.4 Invoice or Challan Date
A.5 Value of Goods
A.6 HSN Code
A.7 Reason for Transportation
A.8 Transport Document Number
PART-B
B. Vehicle Number
- HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the
preceding financial year. - Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
- Place of Delivery shall indicate the PIN Code of place of delivery.
- Details of bill of entry shall be entered in place of invoice where the consignment pertains to an import.
- Reason for Transportation shall be chosen from one of the following:
| Description | Code |
| Supply | 1 |
| Export or Import | 2 |
| Job Work | 3 |
| SKD or CKD | 4 |
| Recipient not known | 5 |
| Line Sales | 6 |
| Sales Return | 7 |
| Exhibition or fairs | 8 |
| For own use | 9 |
| Others | 0 |
E-way bill requirements for Transporter
If a transporter wants to transfer goods from one vehicle to another in course of transit then such transporter has to generate a new e-way bill in Form GST EWB-01 before such transfer.
Where the goods are transported from place of transporter to place of business and such distance is less than 10 km then details of such conveyance (Transporter to Business place) is not required to be furnished.
If transporter wants to transport multiple consignments in one vehicle then he may indicate a serial number of e-way bills generated in respect of each such consignment and a consolidated e-way bill in FORM GST EWB-02 may be generated before movement of goods.
If the consignor of goods has not generated e-way bill then the transporter has to generate Form GST EWB-01 on the basis of invoice or bill of supply or delivery challan, if the value of goods is exceeding Rs. 50,000.
The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device (RFID) and get the said device embedded on to the conveyance and map the e-way bill to the RFID prior to the movement of goods.
Validity of E-way Bill
An e-way bill or consolidated e-way bill generated under this rule shall be valid for a period from the relevant date as mentioned below
| S No. | Distance | Validity Period |
| 1. | Upto 100 km | 1 day |
| 2. | For every 100 km or part thereof thereafter | One Additional Day |
The relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.
Where, 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 GST EWB-01.
Commissioner may extend the validity period for certain categories of goods.
Acceptance or Rejection by the Recipient
The details which are filed in Part A of Form GST EWB-01 shall be made available to the registered recipients on the GST portal. The recipient can accept or reject the consignment covered by an e-way bill. If the recipient doesn’t accept or rejects within 72 hours from the time on which details are made available to him, it shall be deemed that he has accepted the details.
Cancellation of E-way Bill
If the goods are not being transported or not being transported as per the details furnished in an e-way bill then such e-way bill may be cancelled within 24 hours of its generation. If the transporter has generated Form GST EWB-01 for transfer of such goods to another vehicle then such e-way bill can not be cancelled.
Verification of documents, conveyances and Goods
- The Commissioner or an officer empowered by him in this behalf 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.
- The Commissioner shall get RFID readers installed at places where verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such RFID readers where the e-way bill has been mapped with RFID.
- Physical verification of conveyances shall be carried out by the proper officer as authorized by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information of evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf. - A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB – 03 within twenty-four hours of inspection and the final report in Part B of FORM GST EWB – 03 shall be recorded within three days of the inspection.
- Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless specific information relating to evasion of tax is made available subsequently.
- Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB- 04 on the common portal.
Other Points
The information provided in Form GST EWB-01 by a person will be made available to him on the portal so that he may utilize such information to file his Details of Outward Supplies for filing GST Returns.
Source: Notification No. 27 Central Tax
Also Read:
Composition Scheme under GST
Valuation under GST
Annexure – Rule 138 (14) Goods for which e-way bill is not required
| S. No. | Chapter or Heading or Sub-heading or Tariff item | Description of Goods |
| (1) | (2) | (3) |
| 1. | 0101 | Live asses, mules and hinnies |
| 2. | 0102 | Live bovine animals |
| 3. | 0103 | Live swine |
| 4. | 0104 | Live sheep and goats |
| 5. | 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus,ducks, geese, turkeys and guinea fowls. |
| 6. | 0106 | Other live animal such as Mammals, Birds, Insects |
| 7. | 0201 | Meat of bovine animals, fresh and chilled. |
| 8. | 0202 | Meat of bovine animals frozen [other than frozen and put up in unitcontainer] |
| 9. | 0203 | Meat of swine, fresh, chilled or frozen [other than frozen and put up inunit container] |
| 10. | 0204 | Meat of sheep or goats, fresh, chilled or frozen [other than frozen andput up in unit container] |
| 11. | 0205 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [otherthan frozen and put up in unit container] |
| 12. | 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses,mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] |
| 13. | 0207 | Meat and edible offal, of the poultry of heading 0105, fresh, chilled orfrozen [other than frozen and put up in unit container] |
| 14. | 0208 | Other meat and edible meat offal, fresh, chilled or frozen [other thanfrozen and put up in unit container] |
| 15. | 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwiseextracted, fresh, chilled or frozen [other than frozen and put up in unit container] |
| 16. | 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwiseextracted, salted, in brine, dried or smoked [other than put up in unit containers] |
| 17. | 0210 | Meat and edible meat offal, salted, in brine, dried or smoked; edibleflours and meals of meat or meat offal, other than put up in unit containers |
| 18. | 3 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or infrozen state [other than goods falling under Chapter 3 and attracting2.5%] |
| 19. | 0301 | Live fish. |
| 20. | 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat ofheading 0304 |
| 21. | 0304 | Fish fillets and other fish meat (whether or not minced), fresh orchilled. |
| 22. | 0306 | Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,in shell, cooked by steaming or by boiling in water live, fresh or chilled. |
| 23. | 0307 | Molluscs, whether in shell or not, live, fresh, chilled; aquaticinvertebrates other than crustaceans and molluscs, live, fresh or chilled. |
| 24. | 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, freshor chilled. |
| 25. | 0401 | Fresh milk and pasteurised milk, including separated milk, milk andcream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk |
| 26. | 0403 | Curd; Lassi; Butter milk |
| 27. | 0406 | Chena or paneer, other than put up in unit containers and bearing aregistered brand name; |
| 28. | 0407 | Birds’ eggs, in shell, fresh, preserved or cooked |
| 29. | 0409 | Natural honey, other than put up in unit container and bearing aregistered brand name |
| 30. | 0501 | Human hair, unworked, whether or not washed or scoured; waste ofhuman hair |
| 31. | 0506 | All goods i.e. Bones and horn-cores, unworked, defatted, simplyprepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products |
| 32. | 0507 90 | All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;antlers; etc. |
| 33. | 0511 | Semen including frozen semen |
| 34. | 6 | Live trees and other plants; bulbs, roots and the like; cut flowers andornamental foliage |
| 35. | 0701 | Potatoes, fresh or chilled. |
| 36. | 0702 | Tomatoes, fresh or chilled. |
| 37. | 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh orchilled. |
| 38. | 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,fresh or chilled. |
| 39. | 0705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. |
| 40. | 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similaredible roots, fresh or chilled. |
| 41. | 0707 | Cucumbers and gherkins, fresh or chilled. |
| 42. | 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled. |
| 43. | 0709 | Other vegetables, fresh or chilled. |
| 44. | 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but notfurther prepared. |
| 45. | 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split. |
| 46. | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes andsimilar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. |
| 47. | 0801 | Coconuts, fresh or dried, whether or not shelled or peeled |
| 48. | 0801 | Brazil nuts, fresh, whether or not shelled or peeled |
| 49. | 0802 | Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled |
| 50. | 0803 | Bananas, including plantains, fresh or dried |
| 51. | 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,fresh. |
| 52. | 0805 | Citrus fruit, such as Oranges, Mandarins (including tangerines andsatsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. |
| 53. | 0806 | Grapes, fresh |
| 54. | 0807 | Melons (including watermelons) and papaws (papayas), fresh. |
| 55. | 0808 | Apples, pears and quinces, fresh. |
| 56. | 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes,fresh. |
| 57. | 0810 | Other fruit such as strawberries, raspberries, blackberries, mulberriesand loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. |
| 58. | 0814 | Peel of citrus fruit or melons (including watermelons), fresh. |
| 59. | 9 | All goods of seed quality |
| 60. | 0901 | Coffee beans, not roasted |
| 61. | 0902 | Unprocessed green leaves of tea |
| 62. | 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniperberries [of seed quality] |
| 63. | 0910 11 10 | Fresh ginger, other than in processed form |
| 64. | 0910 30 10 | Fresh turmeric, other than in processed form |
| 65. | 1001 | Wheat and meslin [other than those put up in unit container andbearing a registered brand name] |
| 66. | 1002 | Rye [other than those put up in unit container and bearing a registeredbrand name] |
| 67. | 1003 | Barley [other than those put up in unit container and bearing aregistered brand name] |
| 68. | 1004 | Oats [other than those put up in unit container and bearing a registeredbrand name] |
| 69. | 1005 | Maize (corn) [other than those put up in unit container and bearing aregistered brand name] |
| 70. | 1006 | Rice [other than those put up in unit container and bearing a registeredbrand name] |
| 71. | 1007 | Grain sorghum [other than those put up in unit container and bearing aregistered brand name] |
| 72. | 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,Ragi] [other than those put up in unit container and bearing a registered brand name] |
| 73. | 1101 | Wheat or meslin flour [other than those put up in unit container andbearing a registered brand name]. |
| 74. | 1102 | Cereal flours other than of wheat or meslin, [maize (corn) flour, Ryeflour, etc.] [other than those put up in unit container and bearing a registered brand name] |
| 75. | 1103 | Cereal groats, meal and pellets [other than those put up in unitcontainer and bearing a registered brand name] |
| 76. | 1104 | Cereal grains hulled |
| 77. | 1105 | Flour, of potatoes [other than those put up in unit container and bearinga registered brand name] |
| 78. | 1106 | Flour, of the dried leguminous vegetables of heading 0713 (pulses)[other than guar meal 1106 10 10 and guar gum refined split 1106 1090], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] |
| 79. | 12 | All goods of seed quality |
| 80. | 1201 | Soya beans, whether or not broken, of seed quality. |
| 81. | 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled |
| or broken, of seed quality. | ||
| 82. | 1204 | Linseed, whether or not broken, of seed quality. |
| 83. | 1205 | Rape or colza seeds, whether or not broken, of seed quality. |
| 84. | 1206 | Sunflower seeds, whether or not broken, of seed quality. |
| 85. | 1207 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cottonseeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. |
| 86. | 1209 | Seeds, fruit and spores, of a kind used for sowing. |
| 87. | 1210 | Hop cones, fresh. |
| 88. | 1211 | Plants and parts of plants (including seeds and fruits), of a kind usedprimarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. |
| 89. | 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane,fresh or chilled. |
| 90. | 1213 | Cereal straw and husks, unprepared, whether or not chopped, ground,pressed or in the form of pellets |
| 91. | 1214 | Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. |
| 92. | 1301 | Lac and Shellac |
| 93. | 1404 90 40 | Betel leaves |
| 94. | 1701 or 1702 | Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery |
| 95. | 1904 | Puffed rice, commonly known as Muri, flattened or beaten rice,commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki |
| 96. | 1905 | Pappad |
| 97. | 1905 | Bread (branded or otherwise), except pizza bread |
| 98. | 2201 | Water [other than aerated, mineral, purified, distilled, medicinal, ionic,battery, de-mineralized and water sold in sealed container] |
| 99. | 2201 | Non-alcoholic Toddy, Neera including date and palm neera |
| 100. | 2202 90 90 | Tender coconut water other than put up in unit container and bearing aregistered brand name |
| 101. | 2302, 2304,2305, 2306,2308, 2309 | Aquatic feed including shrimp feed and prawn feed, poultry feed andcattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake |
| 102. | 2501 | Salt, all types |
| 103. | 2835 | Dicalcium phosphate (DCP) of animal feed grade conforming to ISspecification No.5470 : 2002 |
| 104. | 3002 | Human Blood and its components |
| 105. | 3006 | All types of contraceptives |
| 106. | 3101 | All goods and organic manure [other than put up in unit containers andbearing a registered brand name] |
| 107. | 3304 | Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta |
| 108. | 3825 | Municipal waste, sewage sludge, clinical waste |
| 109. | 3926 | Plastic bangles |
| 110. | 4014 | Condoms and contraceptives |
| 111. | 4401 | Firewood or fuel wood |
| 112. | 4402 | Wood charcoal (including shell or nut charcoal), whether or notagglomerated |
| 113. | 4802 / 4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by theGovernment Treasuries or Vendors authorised by the Government |
| 114. | 4817 / 4907 | Postal items, like envelope, Post card etc., sold by Government |
| 115. | 48 / 4907 | Rupee notes when sold to the Reserve Bank of India |
| 116. | 4907 | Cheques, lose or in book form |
| 117. | 4901 | Printed books, including Braille books |
| 118. | 4902 | Newspapers, journals and periodicals, whether or not illustrated orcontaining advertising material |
| 119. | 4903 | Children’s picture, drawing or colouring books |
| 120. | 4905 | Maps and hydrographic or similar charts of all kinds, including atlases,wall maps, topographical plans and globes, printed |
| 121. | 5001 | Silkworm laying, cocoon |
| 122. | 5002 | Raw silk |
| 123. | 5003 | Silk waste |
| 124. | 5101 | Wool, not carded or combed |
| 125. | 5102 | Fine or coarse animal hair, not carded or combed |
| 126. | 5103 | Waste of wool or of fine or coarse animal hair |
| 127. | 52 | Gandhi Topi |
| 128. | 52 | Khadi yarn |
| 129. | 5303 | Jute fibres, raw or processed but not spun |
| 130. | 5305 | Coconut, coir fibre |
| 131. | 63 | Indian National Flag |
| 132. | 6703 | Human hair, dressed, thinned, bleached or otherwise worked |
| 133. | 6912 00 40 | Earthen pot and clay lamps |
| 134. | 7018 | Glass bangles (except those made from precious metals) |
| 135. | 8201 | Agricultural implements manually operated or animal driven i.e. Handtools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. |
| 136. | 8445 | Amber charkha |
| 137. | 8446 | Handloom [weaving machinery] |
| 138. | 8802 60 00 | Spacecraft (including satellites) and suborbital and spacecraft launchvehicles |
| 139. | 8803 | Parts of goods of heading 8801 |
| 140. | 9021 | Hearing aids |
| 141. | 92 | Indigenous handmade musical instruments |
| 142. | 9603 | Muddhas made of sarkanda and phool bahari jhadoo |
| 143. | 9609 | Slate pencils and chalk sticks |
| 144. | 9610 00 00 | Slates |
| 145. | 9803 | Passenger baggage |
| 146. | Any chapter | Puja samagri namely,-(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya(mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau;(iv) Panchamrit,(v) Vibhuti sold by religious institutions, (vi) Unbranded honey(vii) Wick for diya. (viii) Roli(ix) Kalava (Raksha sutra) (x) Chandantika |
| 147. | Liquefied petroleum gas for supply to household and nondomestic exempted category (NDEC) customers | |
| 148. | Kerosene oil sold under PDS | |
| 149. | Postal baggage transported by Department of Posts | |
| 150. | Natural or cultured pearls and precious or semi-precious stones;precious metals and metals clad with precious metal (Chapter71) | |
| 151. | Jewellery, goldsmiths’ and silversmiths’ wares and otherarticles (Chapter 71) | |
| 152. | Currency | |
| 153. | Used personal and household effects | |
| 154. | Coral, unworked (0508) and worked coral (9601); |
