CA-inter [gst] ChApter 12 - e-wAy bill

ChApter 12 –e-wAy bill

Transport of Goods
Mr. A Mr. B

Supply Not Supply

Taxable Supply Exempted Supply

Tax Invoice Bill of Supply Delivery Challan

E-way bill E-way bill

Benefits of E-way bill mechanism

(i) Elimination of state boundary check-posts

(ii) Faster movement of goods
(iii) Improvement in the turnaround time of trucks and help the logistics industry by increasing
the average distances travelled, reducing the travel time as well as costs.

prof. CA. shiV shArMA (J K shAh ClAsses)

CA-inter [gst] ChApter 12 - e-wAy bill

Sec. 68:- Inspection of Goods in Movement

Requirement  Person in charge of a Conveyance shall carry –
under this Section - Prescribed documents and
- Prescribed Devices
 If he is carrying Consignment of goods of Value exceeding Rs. 50,000

Validation of such In Prescribed Manner

Prescribed
documents

Power of Proper Such Proper Officer may require Person in charge of the said conveyance to
Office on intercepting produce-
such conveyance - Prescribed documents and
- Prescribed Devices
Liability Such Person in Charge shall be liable to–
of Such - Produce Prescribed documents and
Person in Charge - Produce Prescribed Devices and
- Allow the inspection of goods

E way Bill Generation Process

on Common Portal [www.ewaybillgst.gov.in ]

Step 1:- Furnishing Details in – “Part A of GST EWB-01”

[i.e. Details of – Tax invoice or Bill of Supply or Delivery Challan]

 Unique Number Generated [Valid for 15 days  Time limit to furnish Part B]
Step 2:- Furnishing Details in – “Part B of GST EWB-01”
[Details of Transportation like – Vehicle no., Transporter Slip]

 EWB Number Generated

 EWB can also be generated through SMS or Android Application

 EWB by Registered Person –> Before generation of EWB he should register on E-way bill portal using his
GSTIN
 EWB by Unregistered Transporter  Before generation of EWB he should Enroll on e-waybill portal to get 15-
digit Unique Transporter Id called TRANSIN

 Common UEN for Transporter Registered in more than 1 State/UT for E-way bill purpose: -
 For the purposes of E-way Bill
 Transporter who is registered in more than one State / UT having the same PAN,
 May apply for a Common UEN
 by submitting the details in FORM GST ENR-02 using any one of his GSTINs, and
 Upon validation of the details furnished, Common UEN shall be generated and communicated to Him

Where the transporter has obtained a Common UEN,

he shall not be eligible to use any of the GSTINs for the purposes of the E-way bill
prof. CA. shiV shArMA (J K shAh ClAsses)
CA-inter [gst] ChApter 12 - e-wAy bill

. Rule 138:- Generation of E-Way Bill

(1) Liable to Furnish Part A of GST EWB-01 -
Situation On Satisfaction of 3 Conditions
For
Generating 1. Movement of Goods Either for Supply or Other than Supply
EWB 2. Consignment Value of Goods > Rs. 50,000
3. Person Causing Movement must be a Registered Person

Meaning of Means Value declared in Invoice / A bill of supply / A delivery challan issued in respect
Consignment of the said consignment as per section 15
Value of Includes CGST, SGST/UTGST, IGST and Cess charged in the document
Goods
Exclude The Value of Exempt supply of goods In case of Invoice cum bill of supply

Who Person Causing Movement of goods

shall liable to
Exception – In case of Movement by Unregistered Supplier to Registered Recipient -
Furnish
Recipient shall liable to Furnish Part A
Part A
Furnishing Part A of GST EWB-01
S. Supplier Recipient Movement Person Person May furnish
N. Caused by Liable to [If Authorisation
Furnish Received from
Supplier / Recipient]

1 Registered Registered Supplier Transporter / ECO /

Couier Agency
2 Registered Registered Recipient Transporter

3 Registered Unregistered Supplier Transporter / ECO /

Couier Agency
4 Registered Unregistered Recipient
5 Unregistered Registered Supplier Transporter
6 Unregistered Registered Recipient Transporter
7 Unregistered Unregistered Supplier
8 Unregistered Unregistered Recipient
.
Time to BEFORE commencement of such movement
furnish
Compulsory Compulsory E-way bill Generation irrespective of the value of the consignment -
EWB
1. Goods are sent by a principal located in one State/UT to a job worker located in any other
State/UT, E-way bill shall be generated Either by the Principal or Job worker, if registered,

2. Notified Handicraft goods are transported from one State or UT to another State or UT
by a person who has been exempted from the requirement of obtaining registration u/s 24

prof. CA. shiV shArMA (J K shAh ClAsses)

CA-inter [gst] ChApter 12 - e-wAy bill

EWB in “Bill to Ship to Model” [Press Release Dated 23.04.2018]

B
Order Movement of Goods

A C
 Two Invoice in this case – 1. B to A 2. A to C

 EWB only one for movement from B to C - Either A or B can generate the e-Way Bill

(2), (2A), (3) Furnishing Part B of GST EWB-01

Transportation by Road
Who shall be 1. Registered - Supplier / Recipient (Who are causing Transport of goods)
liable to Or
furnish information 2. Transporter – Where EWB is not generated and the goods are handed over to a
in Part B of transporter and the registered person shall furnish the information relating to the
GST EWB-01 transporter on the common portal
Time to Furnish Before the commencement of movement of Goods
Details of Conveyance NOT required in Part B of EWB -01

Transportation by Air / Rail / Vessel

Who shall furnish Registered - Supplier / Recipient (Who are Transporting of goods)
information in Part
B of GST EWB-01
Time to Furnish Before / After the commencement of movement
But Before delivery of Goods
 “Transportation by Rail” does not include “Leasing of Parcel Space by Railways”

prof. CA. shiV shArMA (J K shAh ClAsses)

CA-inter [gst] ChApter 12 - e-wAy bill

Optional EWB
1. Registered person / Transporter may at his option, generate and carry the e-way bill even if the value of the
consignment is less than 50,000 rupees

2. Where the Movement is caused by an Unregistered person, He / Transporter may, at their option, generate
the e-way bill.

(4) Informing EWB number after Generation

 Upon generation of the e-way bill on the common portal,
 a unique EWB number shall be made available on the common portal to –
- the supplier,
- the recipient and
- the transporter

(5) Change of Conveyance

Circumstance Goods are transferred from one conveyance to another
Liability  Before such transfer and further movement of goods
in such case  Update the details of conveyance in EWB in Part B of FORM GST EWB-01
Who  Consignor / Recipient (who has furnished the Part A of GST EWB-01) or
shall update  Transporter

(5A) Assignment of EWB

Who can assign  Consignor / Recipient (who has furnished the Part A of GST EWB-01) or
EWB  Transporter
To Whom assign Another registered / Enrolled Transporter
the EWB
Purpose of For Updating the information in Part B of GST EWB-01 for further movement of the
Assignment consignment
No Assignment  After the details of the conveyance have been updated by the transporter in Part B
Possible of FORM GST EWB-01,
 Consignor / Recipient (who has furnished the Part A of GST EWB-01)
 shall not be allowed to assign the e-way bill number to Another Transporter

(6) Consolidated EWB

Who can generate C-EWB The Transporter
Optional / Compulsory Optional
Circumstance of  After e-way bill has been generated
C-EWB  Where multiple consignments are intended to be transported in one
conveyance
Time to Generate Prior to the movement of goods
How to Generate On Common Portal in form GST EWB-02
[Indicating the serial number of EWBs of each such consignment]

prof. CA. shiV shArMA (J K shAh ClAsses)

CA-inter [gst] ChApter 12 - e-wAy bill

(8) Informing to “Supplier” about details furnished in PART – A EWB -01

In case of He shall be informed on Common Portal and he may utilize the same for furnishing
Registered Supplier details in FORM GSTR-1
In case of He shall be informed on Mobile number / Email (If available)
Unregistered Supplier

(9) Cancellation of EWB

Circumstance of 1. Goods are Not transported
Cancellation or
2. Goods are Not transported as per the details furnished in the e-way bill
Time Limit Within 24 hours of generation of the e-way bill
 An EWB cannot be cancelled if it has been verified in transit by Proper Officer u/r 138B

(10) Validity Period of EWB / C-EWB

Applicable to Transportation of goods for the distance within the country
Validity Table
Period In case of - Validity period
1. Over Dimensional Cargo  Up-to 20 Km  1 day
or  Next every 20 km or part thereof  1 additional day
2. Multimodal shipment in
which at least 1 leg
involves transport by ship
Other Cases  Up-to 200 Km  1 day
 Next every 200 km or part thereof  1 additional day
.
Calculation of Validity Period
Example – EWB generated on 11/7/2022 at 3 p.m., Total distance to be covered – 350 km.
So Validity period of EWB – 2 days

11/7/2022 12/7/2022 13/7/2022

3 p.m. 12 a.m. Day 1 12 a.m. Day 2 12 a.m.

p.m. p.m. p.m.
 “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the
dimensional limits specified under the Motor Vehicles Act, 1988

prof. CA. shiV shArMA (J K shAh ClAsses)

CA-inter [gst] ChApter 12 - e-wAy bill

 Multimodal transport (also known as Combined Transport) is the transportation of goods under a single
contract, but performed with at least two different modes of transport

Extension of validity By Notification for certain categories of goods

by Commissioner
Extension of validity  Under circumstances of an Exceptional Nature, including trans-shipment
by Transporter  If the goods cannot be transported within the validity period of the e-way bill,
 the transporter may extend the validity period (after updating the details in Part B of
FORM GST EWB-01, if required)
 Within 8 hours from the time of its expiry

(11) & (12) Acceptance or Rejection of EWB by 2nd Party

Details of EWB 1. If Part A of GST EWB-01 has been furnished by Recipient / Transporter -
made available Details shall be made available to Supplier (if Registered) on common portal
to 2nd Party
2. If Part A of GST EWB-01 has been furnished by Supplier / Transporter -
Details shall be made available to Recipient (if Registered) on common portal
Time limit for 1. Within 72 hours of the details being made available to him on the common portal, or
Acceptance or 2. The Time of delivery of goods
Rejection Whichever is earlier
Deemed If not rejected within above specified Time limit
Acceptance

(13) EWB generated under the CGST Rule / A SGST Rule / the UTGST Rule shall be valid in Every State and UT

prof. CA. shiV shArMA (J K shAh ClAsses)

CA-inter [gst] ChApter 12 - e-wAy bill

(14) No E-Way Bill is required to be generated

(a) Where the Following goods being transported –
1. LPG for supply to household and Non-domestic exempted category (NDEC) customers
2. Kerosene oil sold under PDS
3. Postal baggage transported by Department of Posts
4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with
precious metal (Chapter 71) [However EWB required to generate for imitation Jewellery]
5. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
6. Currency
7. Used personal and household effects
8. Coral, unworked (0508) and worked coral (9601)

(b) Where the goods are being transported by a Non-Motorised Conveyance

(c)

Customs port / Transportation of Imported Goods

Customs Airport / For Clearance by Customs Inland container depot /
Air cargo complex / Container freight station
land customs station

(d) In respect of movement of goods within Notified Areas under SGST Rules / UTGST Rule

(e) Where Goods fully exempted u/s 11(1) (Other than de-oiled cake)

(f) Where the goods being transported are Alcoholic liquor for human consumption, petroleum crude, high
speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;

(g) Where the supply of goods being transported is treated as no supply under Schedule III of the Act;

(h)
(i)
Customs port /
Transportation of Export Goods
Inland container depot / Customs Airport /
Under Customs Bond
Container freight station Air cargo complex /
land customs station

(ii)
One Customs Station / Transportation of Goods
Another Customs Station
Customs port Under Customs Bond
/ Customs port

(iii) Transportation of Goods Under Customs supervision / Under customs seal

(i) Where the goods being transported are Transit cargo from or to Nepal or Bhutan

(j) Where the Goods being transported are Exempt from tax under –
- Notification No. 7/2017-CT (Rate) [i.e. Any goods supply by CSD to Unit Run Canteens or authorized
customers and by Unit Run Canteens to authorized customers]
- Notification No. 26/2017- CT (Rate) [i.e. Heavy Water And Nuclear Fuels by the Department of Atomic
Energy To the Nuclear Power Corporation of India Ltd]

prof. CA. shiV shArMA (J K shAh ClAsses)

CA-inter [gst] ChApter 12 - e-wAy bill

(k) Any movement of goods caused by defence formation under Ministry of defence as a consignor or
consignee

(l) Where the Consignor of goods is the CG / SG / LA for transport of goods by Rail

(m) Where Empty cargo containers are being transported

(n) Where the goods transported for weighment with Delivery Challan –

Place of the business of Distance < 20 km.

Weighbridge
the consignor

(o) Where Empty cylinders for packing of LPG are being moved for reasons other than supply

 In case of Incorrect or wrong entry in EWB, it cannot be edited or corrected only option is cancellation.
 For multiple invoices even for same consignor and consignee, one EWB cannot be generated. Separate EWB
required for that.

Rule 138A:- Documents and devices to be carried by a Person-in-charge

Document and Devices required to be carried
by Person-in-charge of conveyance
In case of movement 1. Invoice / Bill of supply / Delivery challan
by Road
2. EWB copy in  Physical Form / Electronic Form / Radio Frequency Identification Device
In case of movement
by 1. Invoice / Bill of supply / Delivery challan
Rail / Air / Vessel
In case of movement 1. Invoice / Bill of supply / Delivery challan
of
Imported goods 2. EWB copy in  Physical Form / Electronic Form / Radio Frequency Identification Device
3. Bill of Entry filed by the importer

Benefit of E-Invoice
 No Physical Copy of Tax Invoice required to carry (QR code having an embedded IRN in it may be carried
electronically)
 Auto-Population of Part A of GST EWB-01 by the common portal

 Commissioner may Exempt by notification to Carry EWB copy

 Commissioner may, by notification, require a class of transporters to obtain a unique 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

prof. CA. shiV shArMA (J K shAh ClAsses)

CA-inter [gst] ChApter 12 - e-wAy bill

Rule 138B:- Verification of Documents and Conveyances

Who is authorised
for Verification of “Commissioner” or “Officer Empowered by Commissioner”
Documents, RFID
and Authorise to Verify
Physical verification of Proper Officer
Conveyances

Physical verification of  On receipt of Specific information on evasion of tax

a specific conveyance +
by Other Officer  After Prior approval of “Commissioner” or “Officer Empowered by Commissioner”

Rule 138C:- Inspection and Verification of Goods

Reporting 1. Summary Report within 24 hours of inspection
requirement of And
Officer 2. Final Report within 3 days of inspection [Such 3 days may be extended by another 3
on Inspection of days by “Commissioner” or “Officer Empowered by Commissioner” on sufficient cause]
Goods in Transit
 The period of 24 hours and 3 days shall be counted from the midnight of the date on
which the vehicle was intercepted
How many times Only Once
Physical verification
Unless a specific information relating to evasion of tax is made available subsequently
can be done

Rule 138D:- Facility for uploading information regarding detention of vehicle

 Where a Vehicle has been intercepted and detained for a period exceeding 30 minutes,
 Transporter MAY upload the said information in FORM GST EWB-04 on the common portal

Rule 138E:- Blocking of Furnishing PART-A of EWB-01 (Generating EWB)

Restriction Outward Goods movement of A Registered Person –
of (a) In case of he is in Composition scheme –
which movement He has not furnished the statement in GST CMP-08 for 2 consecutive quarters
(b) In case of he is in Normal scheme –
he has not furnished the Returns for a consecutive period of 2 months / 2 quarters
or
he has not furnished GSTR-1 for any 2 months / 2 quarters
(c) Whose registration has been Suspended under rule 21A
Restriction Such Registered Person
on whom (Including his Consignee, Transporter, ECO, Courier Agency)
Removal of  Jurisdictional Commissioner (CGST or SGST / UTGST) may remove such restriction
Restriction  on receipt of Application
 on sufficient cause being shown and with prescribed conditions and restrictions

prof. CA. shiV shArMA (J K shAh ClAsses)

CA-inter [gst] ChApter 12 - e-wAy bill

Case Study based Questions

1. Talli Lal, a registered person, has transported alcoholic liquor for human consumption of consignment value of
Rs. 1,50,000 from Delhi to Haryana. He has not generated e-way bill for the same. You are required to examine
the correctness of action taken by Talli Lal.
Ans.

2. Dhananjay Associates registered in Gujarat deals in industrial grade iron and steel products. The proprietor of
Dhananjay Associates sold TMT Iron bars (GST applicable @18%) to a retailer in Maharashtra at a value of Rs.
40,000 (excluding GST). As per the agreement of sale, goods are to be delivered at the premises of retailer. The
transportation cost of Rs. 7,000 has been charged separately to deliver the same to the retailer in Maharashtra.
In the above scenario, determine whether an e-way bill is required to be issued under GST?
Ans.

3. Mr. X, a registered person has caused movement of goods of consignment value exceeding Rs. 50,000 in relation
to a supply and thus, generated e-way bill. However, after generation of e-way bill, he found a mistake in the e-
way bill and wants to edit it. You are required to advise Mr. X whether he can do so with the help of relevant
provisions?
Ans.

prof. CA. shiV shArMA (J K shAh ClAsses)