Basics of GST E-way Bill – What is E-Way Bill in GST, who has to generate it…
List of Goods Exempted from GST E-Way Bill
Who Will Generate E-WAY bill?
(1)Every registered person who causes movement of goods of consignment & it’s value exceeds Rs. 50,000 –
(i) has supply the Goods or
(ii) Other than supply (Ex – Import, Export)
(iii) Due to inward supply from an unregistered person,
Then he shall before commencement of such movement, furnish information in Part A of FORM GST EWB-01, electronically, on the common portal.
Exception – Generation of E-WAY bill irrespective of the value of the consignment-
- Where goods are sent by a principal located in one State to a jobworker located in any other State, the e-way bill shall be generated
- Where handicraft goods are transported from one State to another by a person who
- Is Engaged Exclusively in Supplying Goods/services/both that are not liable to tax or Wholly Exempt goods.
- An Agriculturist
has to generate E-Way bill
Generation of E-WAY Bill by Registered person
Where the goods are transported by the registered person whether as consignor or consigness may 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.
Deeming Provision – where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient
Generation of E-WAY Bill by Transporter
Where the e-way bill is not generated by Consigner & Consignee and the goods are handed over to a transporter for transportation.
The transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan of the information furnished by the registered person in Part A of FORM GST EWB-01
Note –Registered, unregistered person or the transporter may, at his option, generate and carry the e-way bill irrespective of value of consignment.
When E-WAY need not be Generated –
- where the goods are transported for a distance of less than ten kilometres within the State or Union territory
- Where the goods being transported are specified goods;
- Where the goods are being transported by a non-motorised conveyance;
- Where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs
Process How E-WAY Bill Mechanism Works-
Filling the Form – The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee
Generation of EBN – Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
Update E-WAY Bill – Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01
Exception : Where the goods are transported for a distance of less than ten kilometres within the State or Union territory the details of conveyance may not be updated in the e-way bill.
Generation of E-WAY Bill in Case of Multiple Transit-
Where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB – 02
What if wrong details furnished in E-WAY bill
Where an e-way bill has been generated 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
Exception-The e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
Validity of E-way Bill
| S.no | KM | Days |
| 1 | Upto 100 km | One day |
| 2 | Nxt 100 | For every 100 km or part thereof thereafter One additional day |
Extension of E-WAY Bill-
Under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill , the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.
Matching of The E-WAY Bill-
(1) The E-Way Bill shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(2)Where the recipient does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted.
