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What is an E-Way Bill?

• E-Way Bill is an Electronic Way bill for movement of goods to be generated on
the E-Way Bill Portal.
• 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
• Alternatively, E-Way bill can also be generated or cancelled through SMS,
Android App and by Site-to-Site Integration (through Application Programming
Interface (API).

EWB required for movement of goods

Consignment value EWB Requirement
>Rs.50,000 Mandatory
<Rs.50,000 Optional
 Example
• Pratap Shoe Manufacturers, registered in Punjab, sold shoes to a
retail seller in Gujarat, at a value of Rs.48,000 (excluding GST leviable
@ 18%) and wants to send the consignment of such shoes to Gujarat.
Is he required to generate E-way bill?

ANSWER:
• The consignment value will be Rs.56,640 [Rs.48,000 × 118%].
The movement of goods in relation to supply > Rs.50,000
• E-way bill is mandatory
 What is an E-way bill ?

It means Electronic way of bill Documents required for movement of goods

Only applicable on Only applicable

It is extra document Required be carried by movement (not on goods (not
apart from invoice truck consumed at shop) service)
 E-way Bill Number (EBN)

When an E-Way bill is generated, a unique E-way Bill

Number (EBN) is allocated and is available to the
• Supplier,
• Recipient, and
• The transporter.
 When Should 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)

• In relation to a ‘supply’
• For reasons other than a ‘supply’
• Due to inward ‘supply’ from an unregistered person
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,

 Inter-State Transport of Handicraft goods by a dealer

exempted from GST registration
 Who should Generate an eWay Bill?

Are you a registered dealer ?

Yes No

Sender shall generate e-way bill Is the recipient registered ?

Yes No

Transporter shall generate if

Recipient generate e-way bill
applicable.
 E-way Bill in case of ‘Bill To Ship To’ Model
‘A’ is the person who has ordered ‘B’ to send goods directly to ‘C’
‘B’ is the person who is sending goods directly to ‘C’ on behalf of ‘A’
‘C’ is the recipient of goods

Two supplies are involved and two tax invoices are issued:
Invoice -1: issued by ‘B’ to ‘A’
Invoice -2: issued by ‘A’ to ‘C’

Only one e-Way Bill is required  A or B can generate the e-Way Bill.
 Example

Generator installed in basement of building being sold

to Landlord on termination of lease agreement.

EWB will NOT BE REQUIRED as there is ‘no movement’

in this supply
 FORM GST EWB-01
PART A

UNIQUE NUMBER

PART B(within 15 days)

E-WAY BILL
Part-B not required if transported for a distance <50 km within
the State/Union territory

Consolidated e-way bill generated in Form GST EWB-02

 Acceptance of e-way bill
The details of the e-way bill generated shall be made available to the
(a) Registered Supplier, if Part A furnished by recipient/transporter
(b) Registered Recipient, if Part A furnished by supplier/transporter
Supplier/recipient may accept/reject the e-way bill.
If no intimation within the specified time deemed as accepted

The time-limit for acceptance/rejection is:

72 hours from details made available on common portal
Or
Time of delivery of goods
whichever is earlier
 Validity of E-Way Bill

Validity of E-Way Bill

Other than Over dimensional

For Over dimensional cargo
cargo

<200 Kms
For every additional <20 Kms
For every additional 20 Kms
200 Kms or part thereof or part thereof

1 Day additional 1 Day 1 Day additional 1 Day

Validity of the E-Way bill can be extended within eight hours from the time of its expiry
 VALIDITY
Each day shall be counted as the period expiring at midnight of the day
immediately following the date of generation of e-way bill.

E-way bill is generated at 00:04 hrs(12:04 AM) on 14th March.

First day would end on 12:00 midnight of 15 -16 March.
Second day will end on 12:00 midnight of 16 -17 March

E-way bill is generated at 23:58 hrs(11:58 PM) on 14th March.

First day would end on 12:00 midnight of 15 -16 March.
Second day will end on 12:00 midnight of 16 -17
 Documents or Details required to generate
E-Way Bill

• Invoice/ Bill of Supply/ Challan related to the consignment of

goods

• Transport by road – Transporter ID or Vehicle number

• Transport by rail, air, or ship – Transporter ID, Transport

document number, and date on the document
 Blocking of e-waybill generation facility
[Rule 138E]
• Blocking of e-waybill generation facility means disabling a
taxpayer from generating the e-way bill.
• Blocking of GSTIN for e-way bill generation would only be for
the defaulting supplier GSTIN and not for the defaulting
Recipient or Transporter GSTIN.
• Suspended GSTIN cannot generate e-way bill as supplier.
• However, the suspended GSTIN can get the e-way bill
generated as recipient/transporter.
 Example
M/s Potat & Co., a registered person under GST and paying tax
monthly basis (located Mumbai). M/s Potat & Co., has not filed Form
GSTR-1 for last 2 months. M/s Gada & Co., a regular return filer
(located Madhya Pradesh) wants to generate an E-Way bill for goods
to be supplied to M/s Potat & Co.
There will be no restriction in generating E-Way Bill as M/s Gada & Co.,
who is making outward movement of goods is a regular return filer.

M/s Potat & Co, wants to generate an E-Way bill in respect of an

outward supply of goods to M/s Roshan & Co.
E-Way bill generation is blocked in this case as it’s an outward
movement of goods of M/s Potat & Co., who has not filed GSTR-1 for
past 2 months.
 Inspection and Verification of Goods
(Rule 138C of CGST Rules, 2017)
• Part A of Form GST EWB-03: The officer must record a
summary report of the inspection of goods in transit online
within 24 hours of the inspection.
• Part B of Form GST EWB-03: The final report must be
recorded within 3 days of the inspection.
• Extension of Time: Commissioner or an authorized officer
can extend the time for recording the final report (Part B of
EWB-03) by up to 3 additional days, provided sufficient
cause is shown. [w.e.f 19th June 2018]
 Generation of E-Way bill is Not Required
Exemption Description
1. Non-Motor Vehicle Goods transported by non-motor vehicles are exempt from the requirement
Transport of generating an E-way bill.
2. Goods from Customs Goods transported from a Customs port, airport, air cargo complex, or land
Port/Airport to ICD/CFS for customs station to an Inland Container Depot (ICD) or Container Freight
Clearance Station (CFS) for customs clearance.
3. Goods Transported Under Goods transported under Customs supervision or under Customs seal are
Customs Supervision/Seal exempt from E-way bill generation.
Goods transported under Customs Bond from an ICD to a Customs port or
4. Goods Transported Under
from one Customs station to another are exempt from the E-way bill
Customs Bond
requirement.
5. Transit Cargo to/from Transit cargo transported to or from Nepal or Bhutan does not require an
Nepal or Bhutan E-way bill.
Movement of goods caused by defence formation under the Ministry of
6. Movement by Defence
Defence (as consignor or consignee) is exempt from the E-way bill
Formation
requirement.
 Generation of E-Way bill is Not Required
Exemption Description
7. Transport of Empty Cargo
Empty cargo containers being transported do not require an E-way bill.
Containers
8. Goods Transported Consignor transporting goods to/from a weighbridge (within 20 km distance),
to/from Weighbridge accompanied by a Delivery challan, is exempt from E-way bill requirement.
9. Transport by Rail Goods transported by rail, where the Consignor is the Central Government,
(Government/Local State Government, or a local authority, are exempt from the E-way bill
Authorities) requirement.
Goods that are exempt from E-way bill requirements as specified in the
10. Exempt Goods as per
respective State/Union Territory GST Rules are exempt from generating an E-
State/UT GST Rules
way bill.
Certain specified goods, as listed in Annexure to Rule 138(14) and under
11. Transport of Specified
Schedule III, and goods treated as no supply as per Central Tax Rate
Goods (Exempt Supplies)
notifications, are exempt.
12. Empty LPG Cylinders Empty LPG cylinders moved for reasons other than supply (w.e.f. 16th June
(Non-Supply Movement) 2018) are exempt from E-way bill requirement.
 Points to remember
• E-way bill is required for movement of goods > Rs.50,000
• Once E-way bill is generated, it cannot be edited for any
mistake. However, it can be cancelled within 24 hours of
generation
• E-way bill may be updated with vehicle any number of times.
• The latest vehicle should be available on e-way bill and
should match with the vehicle carrying it in case checked by
the department.