All About E way Bill

1. What is E-Way Bill

E Way Bill is electronic document
Contain two parts – Part A and Part B
To be generated before causing movement of goods on GST common portal as per rule 138 of CGST 2017
To be generated by registered person who cause movement of goods or transporters
Prior the actual movement of goods
Generation of e-way bill on E Way Bill portal

2. Stakeholder of E Way Bills

Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name if it does not belong to him/her.

Recipients – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name if it does not belong to him/her.

Transporters – Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers.

Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.

3. When and Who should prepare Part A of E Way Bills

Statutory Provision:

Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST E Way Bill-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal.

4. Who will generate E-way Bill

Registration is mandatory to generate E-Way Bill – GST portal / E-Way Bill common portal
Only a registered person can generate E-Way Bill
Un-Registered person cannot generate E-Way Bill

5. Who cause movement and shall generate E-Way Bill

Particulars	Movement of goods caused	Who generate E-Way Bill
Supplier is registered and undertakes to movement of goods.	Movement of goods caused by Supplier	The supplier will generate E-Way Bill
Recipient is registered and undertakes to transport.	Movement of goods caused by Recipient	The recipient will generate E-Way Bill
Supplier: Unregistered Recipient: Unregistered and unknown recipient.	Movement of goods caused by unregistered person	E-Way Bill not required. However unregistered person supply goods have an option to generate E-way bill.
Supplier: Unregistered Recipient: Unregistered and known recipient.	Movement of goods caused by unregistered person	E-Way Bill not required. However unregistered person supply goods have an option to generate E-Way Bill.
Supplier: Unregistered Recipient: Registered and known recipient.	Movement of goods deemed to be caused by registered recipient	Recipient will generate E-Way Bill .

E-Way Bill generated by Transporter: on an authorization received from the registered person can generate E-Way Bill .

E-Way Bill generated by e-commerce or courier agency: on an authorization received from the consignor

6. Cases where Unregistered person can generate E-way Bill

Supplier of Handicraft goods
Un-registered supplier where the recipient is unknown, optional. An Unregistered person can alternatively enroll and log in as the citizen and generate the E-way bill.

Consignment Value

For the purposes of this rule,

The consignment value of goods = determined in accordance with section 15, declared in an invoice, a bill of supply, or a delivery challan

Includes = CGST + SGST + IGST

Exclude = the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

	Particulars
1	Consignment value is more than Rs. 50000	E Way Bill is mandatory,
2	Consignment value is less than Rs. 50000	E Way Bill is optional

6.1 Cases where E-Way Bill is required even if consignment value is less than Rs. 50000

Job Worker: Where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory,

the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment.

Handicraft Goods:
Where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

7. Reason for movement of goods

E Way Bill is required for all transactions involving movement of goods whether in the course of supply on not.
E Way Bill is required not whenever there’s a ‘supply’ but every time there’s ‘movement’ of good.
Every time there is movement of goods, whether by way of supply of goods or supply of services, E Way Bill will be required.
Movement of goods via motorised vehicle only.

For reason other than supply:

Exports/Imports
Job Work
SKD or CKD
Recipient not known
Supply of liquid gas where quantity is not known
Supply return
Exhibition or fairs
For own use
Supply on approval basis
Others etc.

Before commencement of such movement

E Way Bill must be created before commencement of movement of goods.

Exception:
In case of movement of goods by Railway, E Way Bill can be generated even after movement of goods, In such case goods will not be delivered until E Way Bill will be presented at the time of delivery.

8. Information relating to the said goods

PART A of Eway bill

GSTIN of Suppliers & Recipient (URP, if unregistered)
Place of Delivery (PIN Code of Place of Delivery)
Document No. (Tax Invoice, Bill of Supply & Delivery Challan etc.)
Document Date
Value of Goods (Including Tax & Cess)
HSN Wise Summary (if aggregate turnover upto 5 crores; 2 digits & for more than 5 crores; 4 digits)
Reason for Transportation (select from dropdown menu)

PART B of Eway bill

Vehicle No. for Road
Transport Document Number (GRN, Railway Receipt, Air Way Bill etc.)

9. Part B of E Way Bill & Generation of E Way Bill

Part B of E Way Bill contain detail of conveyance carrying goods for movement.

E Way Bill is not valid and usable, unless its Part B is filled. Part-B is a must for the- E Way Bill for movement purpose.

Otherwise, printout of E Way Bill says it is invalid for movement of goods.

Mode of transport	Who causing movement of goods	When to generate E Way Bill
By Road in own conveyance or Hired conveyance or Public Conveyance	Supplier Recipient	E-way bill must be generated after filling part B of FORM GST E Way Bill -01, before the commencement of movement of goods either by person causing of such movement of goods either as consignee or consignor.
By Road	Registered Person	Where E Way Bill is not generated by registered person after filling Part B of E Way Bill , Furnish the information relating to transporter on common portal.
By Road	Transporter on authorization	E Way Bill shall be generated by authorised transporter
Railway, Air or vessel		Part B of FORM GST E Way Bill 01, can be filled even after commencement of movement of goods. However in case of transportation of goods by Railways, goods only will be delivered only after production of E-way bill.

10. Cases where E Way Bill is not required / optional

Particulars	PART A	PART B
Where consignment value is less than Rs. 50000	Part A is optional	Part B is optional
Movement of goods by Unregistered supplier To Unregistered recipient	Part A is optional	Part B is optional
Where Goods transported within state or UT from place of consigner to place of transporter for further transportation	Part A is mandatory	Part B is optional
Where Goods transported within state or UT from place of transporter to place of consignee for further transportation	Part A is mandatory	Part B is optional

Unique Reference Number

On generation E Way Bill , URN shall be given to

Supplier
Recipient
Transporter

Validity: Such URN shall be valid for 15 days for updation of PART B of E Way Bill -01.

11. Multiple Vehicle used for Transportation – Same transporter

Goods transferred from one conveyance to other conveyance for any reason: Detail of new conveyance will be updated in PART B of E Way Bill Before such transfer By Supplier, Recipient, Transporter

11.1 Multiple transporter

In case Part B is not filed: Supplier, Recipient or transporter, may assign the E Way Bill number to another registered or enrolled transporter

In case Part B is filed: Where detail of conveyance has been filed in Part B of E Way Bill by transporter, such E Way Bill can not be assign to another transporter by supplier or recipient.

11.2 Consolidated E Way Bill

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 E Way Bill-02 maybe generated by him on the said common portal prior to the movement of goods.

12. Transporter to be responsible for generation of E Way Bill

In case, supplier or recipient has not generated E Way Bill and consignment value is more than Rs. 50000 transporter will be responsible for generation of E Way Bill.

Where goods are supplies via ecommerce operator or courier agency, E Way Bill can be generated by such ecommerce operator or courier agency.

13. E Way Bill to GSTR 1

Information furnished in PART A of E Way Bill:

To registered person: Can use this information for GSTR -1 purpose.

To unregistered person: information shall be shared via Email or Phone number.

14.Cancellation/Deletion/Modification of E Way Bill

Where goods have not been verified as per Rule 138(B) in transit: E Way Bill can be cancelled only within 24 hours of generation on E Way Bill portal.

Where goods have been verified as per Rule 138(B) in transit: E Way Bill cannot be cancelled in any case.

Deletion of E Way Bill: E Way Bill cannot be deleted.

Modification of E Way Bill: Once generated, PART A of E Way Bill cannot be edited. Only PART B can be updated as per requirements.

15. Validity of E Way Bill

S No	Distance	Validity Period
1	Up to 100 km	One day in case of other than over dimensional cargo
2	For every 100 km or part thereof there after	One additional day in case of other than over dimensional cargo
3	Up to 20 km	One day in case over dimensional cargo
4	For every 20 km or part thereof there after	One additional day over dimensional cargo

Extension validity by the commissioner: Commissioner may extend the validity for certain categories of specified goods.

Extension validity by transporter: Only in exception case, by updating Part B of E Way Bill.

Counting of Period of Validity: 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.

16. Acceptance of E Way Bill with in 72 hours

Supplier or recipient shall communicate his acceptance or rejection of the consignment covered by E Way Bill.
Such acceptance or rejection should be with in 72 hours or time of delivery of goods, which ever is earlier.
In case no acceptance or rejection is communicated, it shall deemed to be accepted.

17. Penalties for Not carrying E Way Bill

17.1 Penalty for certain offence

A taxable person, Registered person and any person, transports any taxable goods without the cover of documents as may be specified in this behalf i.e. eway bill; shall be liable to a penalty of Rs. 10,000/- or tax sought to be evaded, whichever is higher.

17.2 Detention, seizure and release of goods and conveyance in transit (As per Section 129 of the CGST Act’2017)

Where any person transport or store any goods, in contravention of this act and rules contravention, all such goods and conveyance and documents shall be liable to detention or seizure, shall be released with penalty;–

17.3 Where the owner of the goods come forward to pay tax and penalties

In case of Taxable Goods; 100% of the tax payable & penalty.
In case of Exempted Goods; 2% of the value of goods or Rs. 25,000/-, whichever is less.
Upon furnishing of security equivalent to amount above

17.4 Where the owner of the goods does not come forward to pay tax and penalties;

In case of Taxable Goods; 50% of the value of the goods reduced by the tax amount paid,
In case of Exempted Goods; 5% of the value of goods or Rs. 25,000/-, whichever is less.
Upon furnishing of security equivalent to amount above
No such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
No tax, interest or penalty shall be determined without giving an opportunity of being heard.
The goods so detained or seized shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, or on payment of applicable tax, interest and penalty payable (section 67(6) – Power of inspection, search and seizure)
On payment of tax and penalties, all proceeding shall be deemed to be concluded.
In case of non-payment of tax and penalties, further proceeding u/s 130 shall be initiated.

17.5 Confiscation of goods and conveyance and levy of penalties:

Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty within 7 days of such detention or seizure, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty as under

Penalties which should not be more than the market value of goods less tax there on
Penalties which should not be less than penalties u/s 129(1)

No order for confiscation of goods or conveyance shall be made without giving an opportunity of being heard.

18. Document/Device to be carried with conveyance

Person in charge will carry following document with conveyance

Invoice, Bill of supply or delivery challan
Copy of E Way Bill or number of E Way Bill, required only in case of transport by road.

Invoice reference number (IRN) can also be obtain in place of actual invoice copy. Such IRN shall be valid for 30 days. Such IRN can be obtain by filling GST INV-1

E Way Bill not required in exception cases: commissioner by notification, allow to keep the following document with conveyance in place of E Way Bill.

Invoice, Bill of supply or delivery challan

19. Verification of documents and conveyances

Commissioner or authorised office, can intercept any vehicle to verify E Way Bill in physical or electronic form.
Verification can be done via Radio Frequency Identification device.
Physical verification of conveyance can also be carried out.

20. Inspection and verification of goods

20.1 Inspection report of Verification:

A summary report of every inspection of goods in transit shall be recorded online
By the proper officer in Part A of FORM GST E Way Bill-03 within 24 hours of inspection and
The final report in Part B of FORM GST E Way Bill -03 shall be recorded within 3 days of such inspection.

20.2 No further verification of conveyance:

No further verification of conveyance will be done, in case it is done at one place
In case specific information is received, such verification can be done again.

21. Facility for uploading information regarding detention of vehicle

Where a vehicle has been intercepted and detained for a period exceeding 30 minutes,
The transporter may upload the said information in FORM GST E Way Bill -04 on the common portal.