Rules regarding E-Way Bill have been prescribed under Rule Nos. 138 to 138D of the CGST Rules, 2017. The primary objective of this article is to simplify the forementioned Rules and provide an ease in the implementation of the same.
E-way Bill is a waybill generated electronically. It is meant for or assigned to any specific consignment / movement of goods and bears a Unique Identification Number known as E- Way Bill number.
A. Points relating to generation of E-Way Bill for movement of Goods (Section 138)
#1 Consignment Value
An E-Way Bill is required to be generated when value of consignment exceeds Rs. 50,000. However, there are two exceptions to this –
- In case of Inter-State movement of goods by Principal to Job worker, E-Way Bill shall be generated either by Principal or Job Worker (if registered).
- In case of Inter-State movement of Handicraft goods by a dealer exempted from obtaining registration u/s 24 (i) and (ii), E-Way Bill shall be generated by the said person.
Note 1: Consignment Value shall mean value as determined in accordance with Section 15, declared in Invoice or Bill of Supply or Delivery Challan, as the case may be. It shall include, CGST, SGST/UTGST, and Cess charged, if any, in the document. It shall exclude the value of exempt supplies where an invoice is issued in respect of both taxable and exempt supplies.
Note 2: The registered person or transporter at his option generate and carry E-Way Bill even if value of consignment is less than Rs. 50,000.
#2 E–Way Bill generated when, how, and by whom
When: An E-Way Bill shall be generated before the commencement of movement of
in relation to a Supply; or
for reasons other than supply (e.g.: Return); or
due to inward supply from an unregistered person.
How: An E-way bill shall be generated by furnishing information relating to the goods in movement in Part A of the Form GST EWB-01 electronically, on the common portal along with such other information as may be required and a unique number will be generated on the said portal.
Note: In case of movement of goods by road, an E-Way bill shall not be valid unless information in Part-B of Form GST EWB-01 has been furnished.
a) Movement caused by a Registered Person:
Via Road through Transporter: The information as required in Part A of the Form GST EWB-01, shall be furnished by the Registered Person, along with the details of the Transporter and E-Way Bill shall be generated by Transporter on the basis of information furnished in Part A.
Via Road through own vehicle / hired vehicle / public
conveyance: The concerned registered person shall generate the E- Way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
In both the cases mentioned above, information in Part A of the Form GST EWB-01, may be furnished by person other the concerned registered person being a supplier or recipient as mentioned below:
- By a transporter on an authorization received from the registered person.
- By an e-commerce operator or courier agency on an authorization received from the consignor, in case goods are being moved through them.
By railways or by air or vessel: The e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01.
Note: Railways shall not deliver the goods unless E-Way Bill is produced at the time of delivery.
b) Movement caused by an Unregistered Person: Where the movement of goods is caused by an unregistered person, either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal.
Note: However, where an unregistered person supplies goods to a registered person (known at the time of commencement of movement), the movement shall be deemed to be caused by such recipient of goods, and he shall be liable to generate E-Way Bill.
#3 Reassignment of E-Way Bill
The consignor or the recipient, who has furnished the information in Part-A, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B for further movement of consignment.
However once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
#4 Multiple Consignments in one Conveyance
a. E–Way Bill already generated for individual consignments – The transporter may generate a consolidated E-Way Bill electronically in Form GST EWB-02 prior to the movement of goods by indicating the E-Way Bill number of each such individual consignments.
b. E–Way Bill not already generated – Where Inter-state movement of goods takes place by road and the aggregate value of all the consignments in the conveyance exceeds Rs. 50,000, then, it shall be the liability of the transporter to generate E-Way Bill in Form GST EWB-01 prior to movement, for each consignment whose value exceeds Rs. 50,000 on the basis of Invoice or Bill of Supply or Delivery Challan as the case may be. Also, he may generate a consolidated E-Way Bill electronically in Form GST EWB-02 prior to the movement of goods.
#5 Cancellation of E-Way Bill
An E-Way Bill can be cancelled where the goods are either not transported or are not transported as per the details mentioned in the E- Way Bill.
- Time limit for cancellation: An E-Way Bill can be cancelled within 24 hours from the time of its generation.
- Restriction on Cancellation: An E-Way Bill cannot be cancelled if it has been verified in transit as per rule 138B.
- E-Way Bill No. shall be valid for 15 days for updating Part-B of Form GST EWB-01.
#6 Validity of E-Way Bill
|Type of Cargo||Distance||Validity Period|
|Over Dimensional Cargo||Upto 20 Km|
For every 20 km or part thereof thereafter
1 additional day
|Other than Over Dimensional Cargo||Upto 100 km|
For every 100 km or part thereof thereafter
1 additional day
Extension of Period of Validity
- By Commissioner – on recommendations of the Council for certain categories of goods.
- By Transporter – under circumstances of exceptional nature including trans-shipment where goods cannot be transported within validity period. He can do so, after updating details in Part-B of Form GST EWB-01, if required.
Note 1: Period of Validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.
Note 2: Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988.
Scope of Validity of E-Way Bill: The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State or Union territory shall be valid in every State and Union territory.
#7 Availability of Information furnished and Acceptance/Rejection thereof
- Availability to registered supplier: where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter.
- Availability to registered recipient: where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter.
- Acceptance of information: The registered supplier or recipient, as the case may be, shall either accept or reject the information made available to him on the common portal. The person, to whom information is made available, shall communicate his acceptance or rejection within 72 hours of the details being made available to him or the time of delivery of goods, whichever is earlier. If he fails to do so, it shall be deemed that he has accepted the said details.
Note1: The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1.
Note2: When the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
#8 Relief under E-Way Bill Rules –
Relief from furnishing information under Part-B of Form GST EWB-01:
- Intra-state movement of goods within 50 km from the place of business of the consignor to the place of business of the transporter for further transportation.
- Intra-state movement of goods within 50 km from the place of business of the transporter to the place of business of the consignee.
Relief from generating E-Way Bill, i.e., no E-Way Bill shall be generated in the following cases:
Where the goods as mentioned in the following table are being transported:
Where non-motorised vehicle is being used as conveyance for movement of goods.
|S.No.||Description of Goods|
|1||Liquefied petroleum gas for supply to household and non-domestic|
|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;|
|5||Jewellery, goldsmiths’ and silversmiths’ wares and other articles|
|7||Used personal and household effects|
|8||Coral, unworked (0508) and worked coral (9601)|
- Movement of goods within areas as may be notified under this clause by respective states / union territories.
- Where the goods being transported fall under exempted category of goods under GST specified under N/N 2/2017 of Central Tax (Rate) dated 28.06.2017 (as amended from time to time), except de-oiled cake.
- Where the goods being transported are outside the ambit of GST, namely, alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel.
- Where the goods being transported fall under Schedule III of the Act. where the goods are being transported— under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or under customs supervision or under customs seal. Transit cargo from or to Nepal or Bhutan.
- Where the goods being transported are exempt from tax as specified under N/N 7/2017 of Central Tax (Rate) dated 28.06.2017 (as amended from time to time) and N/N 26/2017 of Central Tax (Rate) dated 21.09.2017 (as amended from time to time).
- Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee.
- Where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail.
- Where empty cargo containers are being transported.
- where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.
#9 SMS Facility
The facility of generation, cancellation, updation and assignment of e- way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
B. Documents and devices to be carried by a person-in-charge of a conveyance (Rule 138A):
Movement of goods by road –
- invoice or bill of supply or delivery challan, as the case may be, and
- a copy of the E-Way Bill in physical form or the E-Way Bill number in electronic form or mapped to a RFID embedded on to the conveyance.
Movement of goods by rail or by air or vessel – invoice or bill of supply or delivery challan, as the case may be.
Import of Goods –
- invoice or bill of supply or delivery challan, as the case may be, and
- a copy of the E-Way Bill in physical form or the E-Way Bill number in electronic form or mapped to a RFID embedded on to the conveyance, and a copy of the bill of entry filed by the importer of such goods and shall indicate
- the number and date of the bill of entry in Part A of FORM GST EWB-01.
Note 1: A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice. Such number shall be valid for a period of 30 days from the date of uploading.
Note 2: Where the registered person uploads the invoice as per Note 1 above, the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
Note 3: The 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.
Note 4: The Commissioner may, by notification, require the person-in-charge of the conveyance to carry tax invoice or bill of supply or bill of entry; or a delivery challan instead of the e-way bill, where circumstances so warrant.
C. Verification of documents and conveyances (Rule 138B)
Interception of a Conveyance – The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods.
Physical Verification – The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf.
On receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
D. Inspection and Verification of Goods (Rule 138C)
Summary and Final Report for Inspection – A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within 24 hours of inspection. The final report in Part B of FORM GST EWB-03 shall be recorded within 3 days of such inspection.
Extension for Final Report – The Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding 3 days.
Note: The period of 24 hours or, as the case may be, 3 days shall be counted from the midnight of the date on which the vehicle was intercepted.
Physical Verification of goods more than once in the State or Union Territory – Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently.
Note: Till the time, requisite forms are made available on the common portal in relation to above, the hard copies of the notices/orders issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to another tax authority as and when required.
E. Facility for uploading information regarding detention of vehicle (Rule 138D)
Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.
F. Types of Forms under E-Way Bill
|S.No.||Form Name||Reason for filing|
|1||Form GST EWB-01||E-Way Bill Generation|
|2||Form GST EWB-02||Consolidated E-Way Bill|
|3||Form GST EWB-03||Report on Inspection of Goods|
|4||Form GST EWB-04||Information regarding Detention of Goods|
|5||Form GST INV-1||Generation of Invoice Reference Number|