Electronic Way Bill or e-Way Bill is a document which is generated electronically for specific consignments or movement of goods from one location to another. This movement can be interstate or intrastate in nature and the value of the consignment has to be Rs.50,000 or more. The e-Way Bill is a requirement which has been mandated under the current GST regime.
What is an e-Way Bill?
It is an electronic way bill required for the movement of goods. An e-Way Bill can be generated on the e-Way Bill Portal. A registered person cannot proceed with the transportation of goods worth Rs.50,000 or more (single invoice/bill/delivery challan) if an e-Way Bill is not generated.
An e-Way Bill can be generated through SMS, Android smartphone app, and Site-to-Site Integration (through API). On generation of the bill, a unique e-way bill number (EBN) is alloted. The supplier, transporter, and receiver of the consignment will have access to the EBN.
When do you have to generate an e-Way Bill?
An e-Way Bill has to be generated whenever there is a movement of goods valued at Rs.50,000 or more, in a vehicle/conveyance. The net worth of the consignment can either be individual invoice value or an aggregate of all the invoices for different goods in the vehicle/conveyance. An e-Way Bill has to be generated for -
- Movement of goods in relation to a ‘supply’
- Movement of goods for any reason other than a ‘supply’ (like return)
- Movement of goods for inward ‘supply’ from an unregistered person
A supply may be one of the following, for this purpose:
- A supply made in the course of business for a consideration (payment)
- A supply which may or may not be made in course of business for a consideration (payment)
- A supply which is made without consideration (payment).
The term ‘supply’ can stand for one of the following:
- Sale: Goods sold and payment made
- Transfer: Branch transfers
- Barter/Exchange: Payment made through goods instead of money
An e-Way Bill has to be generated for all of the above-mentioned types of movements.
Exception: There are some specified goods for which the generation of an e-Way Bill is compulsory even if the value of the consignment does not exceed Rs.50,000. This will be applicable in the below-mentioned cases:
- Interstate movement of goods by the Principal to the Job-worker by Principal/registered Job-worker.
- When goods are moved from one state to another by a Principal to the Job-worker (registered or by Principal)
- A dealer who is exempted from GST Registration moving handicraft goods from one state to another.
Who has to generate an e-Way Bill?
The following entities have to generate an e-Way Bill for transporting a consignment:
- GST Registered Person:
- When a registered person initiates the movement of a consignment, either as a consignee (or buyer) or consignor (or seller) through any means of transportation, then an e-Way Bill in Form GST EWB 01 has to be generated either by the registered person or the recipient by feeding information into Part B of the form.
- When a registered person initiates the movement of a consignment and hands it over to the transporter for road transportation without generating the e-Way Bill, the transporter has to generate the bill. The registered person has to feed the information in Part B of the Form GST EWB, followed by which the e-Way Bill will be generated by the transporter through Part A of Form GST EQB 01.
- GST Unregistered Person:
- If an unregistered person initiates the transportation of a consignment through any means of transportation, then either of the unregistered person or the transporter has to generate the e-Way Bill by completing Form GST EWB 01.
- In case a consignment is being transported by an unregistered person to a registered person and the former knows the latter at the inception of the movement of goods, then the registered person is considered to be the one who has initiated the movement of the goods. In such cases, the responsibility of generating the e-Way Bill lies on either the registered person or the transporter.
Exemptions on e-Way Bill generation:
There are certain cases where the generation of e-Way Bill is not compulsory. They are as follows:
- A non-motor vehicle is used as the mode of transport
- The transportation of goods to or from Bhutan or Nepal
- If goods are transported from air cargo complex,airport, customs port, or land customs station to Container Freight Station (CFS) or Inland Container Depot (ICD) for clearance by Customs
- Transportation of goods under customs seal or under Customs supervision
- Transportation of goods under Customs Bond from one custom station to another or from ICD to Customs port
- Transportation of empty cargo containers
- Movement of goods due to defence formation under Ministry of defence as a consignor or consignee
- When the Central Government, State Governments, or a local authority is the consignor who is transporting goods by rail
- Goods transported by a consignor from place of business to a weighbridge (or vice versa) at a distance of 20 kms, along with a delivery challan
- Transportation of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods that are treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.
- Goods that are exempted from e-Way Bill requirements in the respective State or Union territory GST Rules.
Note: If the distance between the consigner or consignee and the transporter is within 50 Kms and transport is within the same state, it is not required to fill up the Part B of e-Way Bill.
e-Way Bill implementation status across India:
- The inter-state movement of goods all over India and intra-state movement of goods in Karnataka needs a mandatory issuance of the e-Way Bill with effect from 1 April 2018.
- The e-Way Bill operation has been made compulsory for intra-state movement of goods among the following: Andhra Pradesh, Bihar, Arunachal Pradesh, Gujarat, Himachal Pradesh, Haryana, Kerala, Jharkhand, Meghalaya, Madhya Pradesh, Puducherry, Nagaland, Sikkim, Tripura, Telangana, Uttarakhand, and Uttar Pradesh.
- With effect from 20 May 2018, e-Way Bill operations are compulsory for intra-state movement of goods for Rajasthan.
- With effect from 18th May 2018, e-Way Bill operations have been enabled on a trial basis for intra-state movement of goods for Punjab.
- With effect from 16th May 2018, e-Way Bill operations has been made compulsory for intra-state movement of goods for Assam.
How to generate an e-Way Bill?
An e-Way Bill in EWB 01 can be generated using one of the following two methods:
- On the Internet
- Through SMS (Short Message Service)
However, there are certain requirements which are to be fulfilled before you are allowed to generate an e-Way Bill. These requirements are to be met for both the methods of bill generation:
- You have to be registered on the EWB portal.
- The invoice/challan/bill of the consignment must be with you.
- The Transporter ID or the Vehicle number in case of roadway transportation.
- The Transporter ID, Transport document number, and date on the document in case of railway, airway, or waterway transportation.
- Generation of e-Way Bill on the internet:
Follow the steps mentioned below to generate an e-Way Bill (EWB 01) online
- Enter the username, password, and the captcha code in the homepage of the e-Way Bill system portal.
- Click on the ‘Generate New’ option under the ‘e-Waybill’ drop-down option. This option will appear on the left-hand side of the dashboard.
- The next page will require you to enter the following details:
- Transaction Type:
- If you are the recipient of the consignment, select ‘Inward’.
- If you are the supplier of the consignment, select ‘Outward’.
- In case you have selected ‘Inward’ in the previous option, select one of the following options:
- SKD/CKD (Semi-Knocked Down condition / Complete Knocked Down condition)
- Job work Returns
- Sales Return
- Exhibition or Fairs
- For Own Use
- In case you have selected ‘Outward’ in the previous option, select one of the following options:
- Job Work
- SKD/CKD (Semi-Knocked Down condition / Complete Knocked Down condition)
- Recipient Not Known
- For Own Use
- Exhibition or Fairs
- Line Sales
- Document Type: Invoice, Bill, Credit note, Challan, Bill of entry, and Others will be provided as options to pick from.
- Document No.: The number on the document selected in the previous option has to be entered here.
- Document Date: Date of the document selected under ‘Document Type’ has to be mentioned here.
- From and To: The Name, GSTIN, Address, Place, Pincode, and State are to be mentioned here. This will be based on the fact that you are the consigner or the consignee. If the client or the supplier is not registered, then the GSTIN field is to be filled up with ‘URP’ which stands for ‘Unregistered Person’.
- Item Details: This segment is to be fed with the details of the goods that are being transported. The following details are to be filled:
- Product Name
- HSN Code
- Value/Taxable Value (in Rs.)
- Tax Rates (CGST and SGST or IGST) (in %)
- Tax Rates of Cess (in %)
- Transporter Details: Under this option, you have to select the type of transportation that is being used: Road, Rail, Air, or Ship. The distance covered (in Km) has to be mentioned in the ‘Approximate Distance (in KM)’ section. Other than that, one of the following fields has to be filled up: 1) Transporter Name, Transporter ID, Transporter Doc. No. & Date 2) Vehicle Number (the vehicle in which the consignment is transported)
- Once you have updated all the above-mentioned fields, click on ‘Submit’. The system will validate all the information provided. If there is an error, you will be notified. On successful validation of all the details, the e-Way Bill in Form EWB-01 will be generated with an unique 12-digit number.
Documents required for e-Way Bill generation
The following documents are required for generation of an e-Way Bill:
- Invoice, Challan, or Bill of Supply in relation to the consignment of the goods
- Transporter’s ID or Vehicle number in case of road transportation
- Transporter’s ID, transport document number, and date on the document in case of transportation through rail, air, or waterways
Format of the GST e-Way Bill
Once the Form GST EWB 01 is duly filled, the e-Way Bill is generated electronically. The bill consists of 2 parts - Part A and Part B.Part A
Part A of the form contains details about the consignment and is further divided into 8 sub-heads. They are as follows:
- GSTIN of Recipient: This contains the GST Identification Number or GSTIN of the recipient.
- Place of Delivery: This row contains the pin code of the place where are the goods are supposed to be delivered.
- Invoice or Challan Number: This contains the invoice number or the challan number of the supplied goods.
- Invoice or Challan Date: This row contains the date mentioned in the challan or the invoice.
- Value of Goods: This row mentions the total value of the consignment.
- HSN Code: The HSN Code stands for the Harmonised System of Nomenclature Code. If the value of the consignment is up to Rs.5 crore, the first 2 digits of the code is to be mentioned. If the value of the consignment exceeds Rs.5 crore, four digits of the HSN code is to be mentioned.
- Reason for Transportation: An appropriate option has to be selected from the list of reasons provided on this row.
- Transport Document Number: On this row, one of the Goods Receipt Number, Airway Bill Number, Railway Receipt Number, or Bill of Lading Number is to be entered.
Part B of the form carries the Vehicle Number of the vehicle on which the consignment is being transported. This information is filled in by the transporter in the common portal.
Validity of e-Way Bills
The validity of an e-Way Bill is dependent on the distance covered by the goods in the consignment. The validity time is calculated from the date and moment the e-Way Bill is generated.
|Type of conveyance||Distance covered||Validity of e-Way Bill|
|For Over dimensional cargo||Less than 20 Kms||1 day|
|For every additional 20 Kms or part thereof||Additional 1 day|
|For cargoes other than Over dimensional cargoes||Less than 100 Kms||1 day|
|For every additional 100 Kms or part thereof||Additional 1 day|
The validity of e-Way Bills can be extended as well, provided the generator of the bill does that either within 4 hours after the expiry or 4 hours before the expiry of the bill’s validity.
- Income Tax Refund Status
- Pay Tax with Credit Cards
- Direct Tax
- Indirect Tax
- Stamp Duty
- Education Cess
- Entry Tax
- Road Tax
- Union Budget
- Income Declaration Scheme
- Tax Rebate
- Tax Planning
- Self Assessment Tax
- Green Tax
- Deferred Tax
- Inflation Index
- Advance Tax
- HRA Calculation
- Gross Salary and CTC
- Professional Tax
- Gross Salary
- VAT Return
- VAT Calculation
- VAT and Service Tax On Restaurant Bill
- Sales Tax
- Central Sales Tax (CST)
- Capital Gains Tax on Shares
- Capital Gains Tax
- Capital Gain Calculator
- Service Tax
- Service Tax On Rent
- Filing Service Tax Return
- Goods And Service Tax (GST)
- 7th Pay Commission
- Income Tax
- Income Tax Slab
- Income Tax Slabs 2017-2018
- Income Tax Return
- Income Tax Refund
- Income Tax for Senior Citizens
- Which ITR To File
- Medical Reimbursement
- ITR-V to Income Tax Department
- Income Tax For Pensioners
- Income Tax Calculator
- Income From Other Sources
- Income From House Property
- How To Calculate Income Tax
- e-Filing ITR
- How To Calculate TDS From Salary
- How To Claim TDS Refund
- Conveyance Allowance
- Dearness Allowance
- Leave Travel Allowance
- Special Allowance
- TDS Rates Chart
- TDS Rates 2016
- Medical Allowance
- Tax Benefit On Tuition Fees
- City Compensation Allowance
- Double Taxation Avoidance Agreement
- Tax Exemptions
- Tax Benefits On Loans
- Tan Number
- How To File TDS Returns
- Tax Deductions Under 80C
- Tax Benefits For Consultants
- Advance Tax Exception
- TDS on Immovable Property
- Fringe Benefit Tax
- Tax Benefits For Education Loans
- Deduction Under Section 80G
- Deductions Under 80C
- Form 10C
- Form 16
- Form 16 And 16A
- Form 16A
- Form 16B
- Form 24G
- Form 24Q,26Q,27Q,27EQ,27D
- Form 26AS
- Form 27C
- Form 49B
- Section 234A, 234B And 234C
- Section 24
- Section 80C and 80U
- Section 80CCF
- Section 80CCG
- Section 80DD - Deductions On Medical Expenditure
- Section 80E
- Section 80U
- Section 87A
- Agriculture in Union Budget
- Union Budget for Rural Sector
- Budget for Youth Employment
- Budget for Health Care Sector
- Railway Budget
- Union Budget for Energy Sector
- Union Budget for Financial Sector
- Fiscal Situation
- Funding of Political Parties in Budget
- Union Budget for Defence Sector
- Union Budget Expenditure
- Union Budget Receipts
- Budget Appropriation Bill
- Finance Bill
- Union Budget Analysis
- Union Budget for Senior Citizen
- Union Budget for Logistics Sector
- Maternity Benefits from Union Budget