Table of contents
- Position as of now of eWay bill
- What is an eWay Bill?
- Whether eWay Bill is on Supply or Movement of Goods?
- Eway Bill has two parts
- Document to be carried with conveyance
- Who is required to Generate eWay Bill?
- Reasons Other than Supply
- What is the Meaning of Consignment Value
- Who will Fill Part A or Part B?
- Validity of eWay Bill
- Validity Extension of eWay Bill
- When eWay bill is not Required?
- Registration for eWay Bill Generation
- Rejecting eWay Bill
Position as of now of eWay bill
- Multivehicle updation for EWB is enabled
- Preview of EWB is enabled
- Personalised Dashboard is enabled
- From 1st June eWay bill shall be applicable on intra state movement of goods on some states.
- For Inter state movement e-Way bill is already applicable from 1st April 2018. (Notification 15/2018 dated 23rd March 2018)
- You can check here all GST Notifications- http://www.alerttax.in/gst-notifications/
- From 3rd June 2018 across all states and UT EWB will be mandatory even for Intra State movement.
What is an eWay Bill?
E-Way bill is an electronic way bill. It is required to be carried by the person in charge of the conveyance who is carrying goods from one place to another.
In other words you can say that e-Way bill is a receipt or a document having all the information related to seller/consigner/sender, buyer/consignee/receiver, origin of the consignment, its destination and route.
Whether eWay Bill is on Supply or Movement of Goods?
The eway bill is required on the Movement of Goods like job work, branch transfers, sale return.
Eway Bill has two parts
The eWay bill under GST has two parts as follows:
- Part A
- Part B
Part A + Part B = eWay Bill
Part A contains the following information
- GSTIN of Recipient
- Place of Deliver (PIN Code)
- Invoice or Challan Number and Date
- Value of Goods
- HSN Code
- Transport Document Number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number)
- Reason for Transportation
- Comprising of Transporter Details (Vehicle Number)
Every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50,000/- is required to fill Part A of eWay bill. The part B can be filed by consignor or transporter.
Document to be carried with conveyance
- Invoice or bill of supply or deliver challan as the case of may be
- A copy of the e-way bill of the e-way bill number.
Who is required to Generate eWay Bill?
- Every registered person who causes movement of goods
- If consignment value over Rs.50,000
- Supply/other than supply/inward supply from an unregistered person.
E-Way bill is to be generated by the consignor/seller or consignee/buyer himself if the transportation is being done in own/hired conveyance or by the railways, by air or by vessel.
If the goods are handed over to a transporter for transportation by road, eWay bill is to be generated by the transporter.
If neither the consigner/seller or consignee/buyer generated the eway bill then it is the duty of the transporter to generate the eWay bill.
1) If the movement of goods are by Road
(a) Registered Consignor/seller/sender
- Own Conveyance or Public Transport – Part A and Part B by Consignor /Consignee
- Through Transport – If vehicle details available then Part A & Part B by Consignor/Consignee, If vehicle details not available then Part A by Consignor/Consignee, Part B by the Transporter.
(b) Registered Consignee is receiving Inward Supply from Unregistered Consignor
(c) Own Conveyance or a hired one/ Public Transport – Part A and Part B by Consignee
(d) Through Transport – If Vehicle details available PART A & B by Consignee , If vehicle details not available Part A by Consignee and Part B by the Transporter
2) If the movement of goods by Rail/Air/Vessels
(a) Registered Consignor causing movement of goods
- Part A and Part B by the Consignor
(b) Registered Consignee is receiving Inward supply from unregistered consignor
- Part A and Part by Consignee
(c) Railways /Air/Vessels are not required to generate EWB for and on behalf of consignor / consignee.
3) Eway Bill Generation by E commerce Operators /Courier Agency
Goods are transported or supplied through eCommerce operators/Courier agency. The responsibility to generate eWay bill as follow:
By Air / Rail / Vessel
- Part A and Part B by ECO/Courier Agency
By road Transport
- If vehicle details not available then Part A by Eco , Part by Road Transporter
The eCommerce operation can provide authorization to transporter or e-commerce operator and courier agency for generating PART-A of eway bill.
4) Responsibility of EWB Generation by Road Transporter (RT)
- If Part A & B already generated by Consignor / Consignee – No further role of Road Transporter
- If Part A is generated by Consignor /Consignee – Part B will be filed by Road Transporter
- If Part A & Part B is not generated by Consignor/Consignee – Part A & B will be generated by Road Trasnporter
- If value of goods is equal or less 50K but value of goods in conveyance id over Rs.50K EWB is not required As per notification no. 15/2018 central tax, dated 23rd March 2018 – deferred rule 138(7)
5) Consignor can also become transporter
Consignor can also become transporter in the case of transporting goods either in his owned truck or Truck taken on hire through say taxi etc. So in this case consignor can also act as transporter and update himself as transporter on portal. In this case he will be treated as consignor as well as transporter.
Reasons Other than Supply
eWay Bill is also required even for other than supply. All movement may not result in supply.
- Sent for job work
- Goods send as sample
- Removal of goods for testing purpose
- Sent on approval basis
- Intra state branch transfer
- Goods send for trail
- Warranty removal
- Goods sent for any process
What is the Meaning of Consignment Value
eWay bill is applicable only if the consignment value of goods exceeds Rs.50,000 includes and exclude some items as follow:
Includes in Consignment Value
- It is the value of goods declared in invoice, a bill of supply or a delivery challan, as the case may be.
- It is also including Central tax, State or Union Territory Tax, Integrated Tax and Cess charged, if any.
Excludes in Consignment Value
- It will not include value of exempt supply of goods, where the invoice includes both supply exempt and taxable supply. Only taxable supply will be treated as consignment value.
- It will also not include value of freight charges for the movement charged by transporter.
- Shipping charged by ecommerce companies need not be included in the consignment value.
Some Exceptions e-Way Bill Value of Rs. 50,000/-
If value of consignment is equal or less than it is optional for the taxpayer to generate bill or not. But in two cases when the value of goods is less than 50,000 or equal to 50,000 eway bill generation is mandatory as follows:
- Inter State Movement of Job Work: When goods are sent for job work from one state to another. The eWay bill shall be generated by sender irrespective the value of the consignment.
- Inter State Movement of Handicraft Goods: When handicrafts goods are transported from one state to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Who will Fill Part A or Part B?
As you know now that eWay bill is mandatory to generated when the movement of goods is valued over Rs.50,000/- But now the questions is who will fill part A and part B of the eWay bill.
Part A – Must
Part B – There are two exception as follows:
Two Instances where Part B is not required
If Good are sending to transporter place
- Transporter is Within the state of union territory
- Distance from consignor place to transporter is less than 50 kilometers
For further transportation from Transporter to Consignee
- The place of consignee Within the state or union territory
- Distance from transporter to consignee is less than 50 kilometer
Direct transport of Goods from Consignor to consignee if distance is less than 50 kms part b will be applicable. Notification No.15/2018 central tax dated 23-3-2018
Validity of eWay Bill
The validity of e-way bill depends on the distance to be traveled by the goods.
Validity of eWay Bill Table
|Upto 100 Km||1 day (Other than ODC cargo)|
|Every 100 Km or Part thereafter||Additional 1 day from the relevant date (Other than ODC cargo)|
Commissioner may on recommendation of council by notification extend the validity period of e-Way bill for certain categories of Goods as may be specified.
Validity Extension of eWay Bill
The transporter can extend the validity of eWay bill if the goods are not being reached the destination within time. But it can be done only if there is any accident of conveyance, trans-shipment delay, natural calamity or any law order issued. You can extend the validity of eWay bill 4 hours before and 4 hours after the expiry of validity.
Very Important Points for Extension of eWay Bill
- 4 hours before and 4 hours after midnight
- Only present transporter can extend
- Reason for seeking extension to be given
- No changes allowed in Part A
When eWay bill is not Required?
No e-way bill is required to be generated in the following cases:
- Exempted goods for eway bill- 153 goods (Download list here)
- When goods are being transported through non-motorised conveyance (Check complete detail about non-motorised conveyance)
- When goods are being transported from the port, airport, air cargo, complex and land custom to an inland container depot or a container freight station for clearance by custom.
- Any movement of goods exempted by the state delegated powers.
Complete Guide Visit Here – When eway bill is not required?
Registration for eWay Bill Generation
To generate eway bill you have to register on eway bill portal i.e. ewaybill.nic.in. The registration procedure is very simple. You just need to enter your GSTIN and system will populate all information automatically.
Rejecting eWay Bill
The option is very useful when someone wrongly or willfully make eway bill on you name. You can reject the eway bill only by one click. You just need eway bill number which you want to reject. You need to select the eway bill number by selecting the date on which the eway bill was generated and click submit button. The system will automatically show you all eway bill generated on that particular date. Select that particular eway bill which you want to reject. You must note that if the acceptance or rejection is not communicated within 72 hours from the time of generation of e-Way bill, it is deemed that suppliers or recipient has accepted the detail.