e-Way bill has become mandatory for every inter-state & intra- state transport these days where concerned goods are valued above ₹50,000. For this purpose, the supplier of the goods, or the transporter, or the recipient of goods can generate an e-Way bill. But before we proceed with the e-Way bill requirement for transportation of goods by road, we must understand the pattern of e-Way bill.
e-Way bill pattern under Transportation of Goods by Road
- The e-Way bill is divided into two parts, Part A and Part B.
- Part A compromises of information such as GSTIN number of the recipient, location to which goods needs to be delivered, HSN code, value of goods, etc.
- Part B compromises of transporter’s information. This includes the vehicle number through which the transportation is being done, transporter’s ID, etc.
10 things to remember for transportation of goods under e-Way bill:
- It is mandatory to give vehicle number through which the inter-state/intra-state transport is being done.
- Transporter’s ID is also mandatory.
- If the supplier of goods is transporting the goods from his own vehicle, then such information must be mentioned in Part A of the e-Way bill. (Check here for more detail)
- f supplier is aware of the transporter’s ID and vehicle number, then the supplier of goods can himself fill up Part B of the form as well.
- During transit if the goods are shifted to any other vehicle (due to reasons such as vehicle break-down, etc.) then the transporter needs to update the e-Way bill with new vehicle details. (Check How to update eway bill)
- In case of normal cargo, e-Way bill offers 1 day to cover 100 kms. In addition to 100kms or a part thereof, 1 extra day is added.
- In case of Over dimensional cargo, e-Way bill offers 1 day to cover 20 kms. In addition to 20 kms or part thereof, 1 extra day is added.
- E-Way bill’s validity can be extended within 4 hours of its expiry or at the time of its expiry.
- If a single product is being transported through numerous vehicles, then separate e-Way bill is required for each vehicle. For the purpose of generating e-Way bill, delivery challan will be used. The last vehicle will have a delivery challan, an e-Way bill and the invoice of the product. (Check here for eway bill multi vehicle option)
- e-Way bill can be cancelled within 24 hours from the time of its generation.