Since the launch of e-Way bill, every intra-state and inter-state transport of goods valued above ₹50, 000 is required to obtain an e-Way bill. Here we will discussed the rules behind various ways of delivery like Hired Vehicle, Own Vehicle and Transport Agency. We will cover all aspects like generation of eway bill, update eway bill, cancellation of eway bill under each way of delivery. We will try to cover all questions. If you have any query, please ask us via comment form.
Ways of delivery
There are 3 ways of delivery where supplier can transfer goods from one place to another. They are:
- By using own vehicle,
- By hiring a vehicle, and
- Using Goods Transport Agency (GTA)
Whenever a dealer agrees to deliver goods to an intra-state or inter-state buyer by any of the above-mentioned method of delivery, he needs to generate an e-Way bill (provided the value of goods is more than ₹50, 000). In some cases you don’t need eway bill even if the value of goods is above Rs.50,000.
#1 eWay Bill By Using Own Vehicle
- If you are using your own vehicle to deliver the goods at buyer address then you also need to generate eway bill.
- You should also generate eway bill if the distance of the the buyer is even 1 KM.
- The eway bill is mandatory in both cases whether buyer using his own vehicle or seller using own vehicle.
- You must enter the vehicle number of your vehicle in Part B.
- You can modify and cancel the eway bill as required.
#2 eWay Bill by Hiring a Vehicle
Here the situation is same as above in the case of using own vehicle. If buyer/consignee /sender or seller/consignee hire a vehicle for movement of goods, he must generate eway bill if the value of goods is above Rs.50,000/-
#3 eWay Bill by Transport Agency
If the movement of goods by transport agency, the consignor or consignee fill the part -B of eway bill. The part B will be filed by transport agency. The buyer or seller should fill the information of transport agency like transport document number, vehicle number and transporter (if information is available).
If the eway bill is generating by transporter agency then part B is totally filed by transporter.
When an e-Way bill is being generated, EWB-01 needs to be obtained. It can be generated by any of these parties- consignor, transporter or consignee. Irrespective of whether the goods is being transported through own vehicle or a hired vehicle or through a Goods Transport Agency (GTA) all three parties to the consignment are responsible for generating the e-Way bill
NOTE: If anyone of the parties has obtained the e-Way bill, others need not do so.
There may be a situation where goods change vehicle during transport. In that case, it is the duty of the transporter to update the e-Way bill with the latest vehicle number and other information. There may also be a case where the goods are first transported by road and then air/ship. In that case, the transporter needs to add details of the plane/ ship to the e-Way bill.
You can also update the eway bill by SMS in case of emergency. Here is the procedure to update eway bill by SMS.
A situation may arise where the goods are no longer required to be transported from one state to another. In that case, the party who has generated the e-Way bill can cancel it. However, cancellation for e-Way bills should be done within 24 hours from the time it was generated.
How to generate, update and cancel e-Way bill
The Government of India has maintained a separate website for generating, updating and cancelling an e-Way bill. Users can visit www.ewaybill.nic.in to begin with the process of generating e-Way bills. Nonetheless, users are first required to register themselves with the website first with necessary documents. To know about the process of generating e-Way Bill, read this article. Check Here Complete Detail -> How to generate e-Way bill)