e-Way Bill

What is e-Way Bill
A waybill is a receipt or a document issued by a carrier giving details relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route.
Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal
Rule 138 of the CGST Rules, 2017 provides for the e-way bill mechanism and in this context it is important to note that “information is to be furnished prior to the commencement of movement of goods” and “is to be issued whether the movement is in relation to a supply or for reasons other than supply”.
Who should generate the e-way bill
  • E-Way Bill is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance.
  • E-way bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways by air or by Vessel.
  • If the goods are handed over to a transporter for transportation by road, E-way bill is to be generated by the Transporter.
  • Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than Rs.50,000/- it shall be the responsibility of the transporter to generate it.
How to generate e-way bill
Registered GST Taxpayers can register in the e-Way Bill Portal using GSTIN.
Unregistered Persons/ Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar.
e-Way Bill Format (Part A)
  • Part A contains invoice-related information pertaining to goods:
  • Invoice or document number and dates.
  • GST registration numbers of supplier and recipient
  • Description and value of goods being transported
  • PIN code of place of dispatch and delivery, etc.
e-Way Bill Format (Part B)
  • Part B includes vehicle-related details:
  • Mode of transport (road, rail, air or ship)
  • Vehicle number in the case of road transport
  • Document number and date of transport, etc.
  • Contents of PART - A of the Form EWB - 01 can't be edited or modified once generated. PART - B can be updated with Vehicle details/ RR/Airway Bill etc.
Modes of generating e-Way Bill
  • Various Modes of Generating e-Way Bill
  • Web (Online)
  • Android App - The IMEI of the phone and the registered mobile number has to be given.
  • SMS based (through registered Mobile Number)
  • Excel based upload is provided for bulk generation.
Purpose of e-Way Bill
e-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion.
Validity of e-Way Bill
The validity of e-way bill depends on the distance to be travelled by the goods.
For a distance of less than 100 Km the e-way bill will be valid for a day from the relevant date.
For every 100 Km thereafter, the validity will be additional one day from the relevant date. Read more..
Cancellation of e-Way Bill
Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill.
Workflow of movement of goods:
  • Consignor:
  • Generate EWB on the portal
  • EWB details sent to transporter & consignee
Workflow of movement of goods:
  • Truck to carry:
  • Copy of invoice/document
  • Copy of EWB or EWB number Consignee
  • Officer may intercept vehicle for verification.
Workflow of movement of goods:
  • Transporter:
  • Update vehicle details (Part B) of EWB
  • Can generate Part A on authorisation
  • Consignee:
  • Reject EWB within 72 hours
  • Deemed acceptance after 72 hours