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E way bill – The Complete Guide

  1. Conditions in Which E-way bill is required
  2. Process of Generating E way Bill
  3. Details required in Form GST EWB-01
  4. E-way bill requirements for Transporter
  5. Validity
  6. Acceptance or Rejection by the Recipient
  7. Cancellation
  8. Verification of documents, conveyances and Goods
  9. Goods for which e-way bill is not required

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

  1. 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.
  2. 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:
DescriptionCode
Supply1
Export or Import2
Job Work3
SKD or CKD4
Recipient not known5
Line Sales6
Sales Return7
Exhibition or fairs8
For own use9
Others0

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.DistanceValidity Period
1.Upto 100  km1 day
2.For every 100 km or part thereof thereafterOne 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

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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

Beginner’s Guide to GST

Annexure – Rule 138 (14) Goods for which e-way bill is not required

S. No.Chapter or Heading or Sub-heading or Tariff itemDescription of Goods
(1)(2)(3)
1.0101Live asses, mules and hinnies
2.0102Live bovine animals
3.0103Live swine
4.0104Live sheep and goats
5.0105Live poultry, that is to say, fowls of the species Gallus domesticus,ducks, geese, turkeys and guinea fowls.
6.0106Other live animal such as Mammals, Birds, Insects
7.0201Meat of bovine animals, fresh and chilled.
8.0202Meat of bovine animals frozen [other than frozen and put up in unitcontainer]
9.0203Meat of swine, fresh, chilled or frozen [other than frozen and put up inunit container]
10.0204Meat of sheep or goats, fresh, chilled or frozen [other than frozen andput up in unit container]
11.0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [otherthan frozen and put up in unit container]
12.0206Edible 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]
13.0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled orfrozen [other than frozen and put up in unit container]
14.0208Other meat and edible meat offal, fresh, chilled or frozen [other thanfrozen and put up in unit container]
15.0209Pig 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]
16.0209Pig 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]
17.0210Meat 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
18.3Fish seeds, prawn / shrimp seeds whether or not processed, cured or infrozen state [other than goods falling under Chapter 3 and attracting2.5%]
19.0301Live fish.
20.0302Fish, fresh or chilled, excluding fish fillets and other fish meat ofheading 0304
21.0304Fish fillets and other fish meat (whether or not minced), fresh orchilled.
22.0306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23.0307Molluscs, whether in shell or not, live, fresh, chilled; aquaticinvertebrates other than crustaceans and molluscs, live, fresh or chilled.
24.0308Aquatic invertebrates other than crustaceans and molluscs, live, freshor chilled.
25.0401Fresh 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
26.0403Curd; Lassi; Butter milk
27.0406Chena or paneer, other than put up in unit containers and bearing aregistered brand name;
28.0407Birds’ eggs, in shell, fresh, preserved or cooked
29.0409Natural honey, other than put up in unit container and bearing aregistered brand name
30.0501Human hair, unworked, whether or not washed or scoured; waste ofhuman hair
31.0506All 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 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;antlers; etc.
33.0511Semen including frozen semen
34.6Live trees and other plants; bulbs, roots and the like; cut flowers andornamental foliage
35.0701Potatoes, fresh or chilled.
36.0702Tomatoes, fresh or chilled.
37.0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh orchilled.
38.0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,fresh or chilled.
39.0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.0706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similaredible roots, fresh or chilled.
41.0707Cucumbers and gherkins, fresh or chilled.
42.0708Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.0709Other vegetables, fresh or chilled.
44.0712Dried vegetables, whole, cut, sliced, broken or in powder, but notfurther prepared.
45.0713Dried leguminous vegetables, shelled, whether or not skinned or split.
46.0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes andsimilar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47.0801Coconuts, fresh or dried, whether or not shelled or peeled
48.0801Brazil nuts, fresh, whether or not shelled or peeled
49.0802Other 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
50.0803Bananas, including plantains, fresh or dried
51.0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,fresh.
52.0805Citrus 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.
53.0806Grapes, fresh
54.0807Melons (including watermelons) and papaws (papayas), fresh.
55.0808Apples, pears and quinces, fresh.
56.0809Apricots, cherries, peaches (including nectarines), plums and sloes,fresh.
57.0810Other 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.
58.0814Peel of citrus fruit or melons (including watermelons), fresh.
59.9All goods of seed quality
60.0901Coffee beans, not roasted
61.0902Unprocessed green leaves of tea
62.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniperberries [of seed quality]
63.0910 11 10Fresh ginger, other than in processed form
64.0910 30 10Fresh turmeric, other than in processed form
65.1001Wheat and meslin [other than those put up in unit container andbearing a registered brand name]
66.1002Rye [other than those put up in unit container and bearing a registeredbrand name]
67.1003Barley [other than those put up in unit container and bearing aregistered brand name]
68.1004Oats [other than those put up in unit container and bearing a registeredbrand name]
69.1005Maize (corn) [other than those put up in unit container and bearing aregistered brand name]
70.1006Rice [other than those put up in unit container and bearing a registeredbrand name]
71.1007Grain sorghum [other than those put up in unit container and bearing aregistered brand name]
72.1008Buckwheat, 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]
73.1101Wheat or meslin flour [other than those put up in unit container andbearing a registered brand name].
74.1102Cereal 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]
75.1103Cereal groats, meal and pellets [other than those put up in unitcontainer and bearing a registered brand name]
76.1104Cereal grains hulled
77.1105Flour, of potatoes [other than those put up in unit container and bearinga registered brand name]
78.1106Flour, 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]
79.12All goods of seed quality
80.1201Soya beans, whether or not broken, of seed quality.
81.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled
or broken, of seed quality.
82.1204Linseed, whether or not broken, of seed quality.
83.1205Rape or colza seeds, whether or not broken, of seed quality.
84.1206Sunflower seeds, whether or not broken, of seed quality.
85.1207Other 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.
86.1209Seeds, fruit and spores, of a kind used for sowing.
87.1210Hop cones, fresh.
88.1211Plants 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.
89.1212Locust beans, seaweeds and other algae, sugar beet and sugar cane,fresh or chilled.
90.1213Cereal straw and husks, unprepared, whether or not chopped, ground,pressed or in the form of pellets
91.1214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.1301Lac and Shellac
93.1404 90 40Betel leaves
94.1701 or 1702Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.1904Puffed 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
96.1905Pappad
97.1905Bread (branded or otherwise), except pizza bread
98.2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic,battery, de-mineralized and water sold in sealed container]
99.2201Non-alcoholic Toddy, Neera including date and palm neera
100.2202 90 90Tender coconut water other than put up in unit container and bearing aregistered brand name
101.2302, 2304,2305, 2306,2308, 2309Aquatic 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
102.2501Salt, all types
103.2835Dicalcium phosphate (DCP) of animal feed grade conforming to ISspecification No.5470 : 2002
104.3002Human Blood and its components
105.3006All types of contraceptives
106.3101All goods and organic manure [other than put up in unit containers andbearing a registered brand name]
107.3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108.3825Municipal waste, sewage sludge, clinical waste
109.3926Plastic bangles
110.4014Condoms and contraceptives
111.4401Firewood or fuel wood
112.4402Wood charcoal (including shell or nut charcoal), whether or notagglomerated
113.4802 / 4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by theGovernment Treasuries or Vendors authorised by the Government
114.4817 / 4907Postal items, like envelope, Post card etc., sold by Government
115.48 / 4907Rupee notes when sold to the Reserve Bank of India
116.4907Cheques, lose or in book form
117.4901Printed books, including Braille books
118.4902Newspapers, journals and periodicals, whether or not illustrated orcontaining advertising material
119.4903Children’s picture, drawing or colouring books
120.4905Maps and hydrographic or similar charts of all kinds, including atlases,wall maps, topographical plans and globes, printed
121.5001Silkworm laying, cocoon
122.5002Raw silk
123.5003Silk waste
124.5101Wool, not carded or combed
125.5102Fine or coarse animal hair, not carded or combed
126.5103Waste of wool or of fine or coarse animal hair
127.52Gandhi Topi
128.52Khadi yarn
129.5303Jute fibres, raw or processed but not spun
130.5305Coconut, coir fibre
131.63Indian National Flag
132.6703Human hair, dressed, thinned, bleached or otherwise worked
133.6912 00 40Earthen pot and clay lamps
134.7018Glass bangles (except those made from precious metals)
135.8201Agricultural 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.
136.8445Amber charkha
137.8446Handloom [weaving machinery]
138.8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launchvehicles
139.8803Parts of goods of heading 8801
140.9021Hearing aids
141.92Indigenous handmade musical instruments
142.9603Muddhas made of sarkanda and phool bahari jhadoo
143.9609Slate pencils and chalk sticks
144.9610 00 00Slates
145.9803Passenger baggage
146.Any chapterPuja 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);

About Prateek Agarwal

Prateek Agarwal is a Practicing Chartered Accountant from Jaipur and been in practice for more than 7 years. He writes mainly about GST and Finance.

2 comments

  1. agar matrial Value 50000 se uper h or eway bill na ho to audit me koi priblem h,

    • Prateek Agarwal

      Till now there is no requirement on CA to report such invoices. So there should be no issue in GST audit.

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