Eway Bill
What is Eway Bill
Under GST, transporters should carry an eWay Bill when moving goods from one place to another when certain conditions are satisfied. In this article, we cover the following topics-
EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in.
Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API entering the correct GSTIN of parties. Validate the GSTIN with the help of the GST search tool before using it. When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
When Should eWay Bill be issued?
eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 (either each Invoice or in aggregate of all invoices in a vehicle/conveyance)
- In relation to a ‘supply’
- For reasons other than a ‘supply’ ( say a return)
- Due to inward ‘supply’ from an unregistered person
eWay Bill be issued
Under GST, transporters should carry an eWay Bill when moving goods from one place to another when certain conditions are satisfied. In this article, we cover the following topics-
Recent updates on e-way bill
Updated as on 29th August 2021
From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.
Update as on 4th August 2021
Blocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.
For this purpose, a supply may be either of the following:
A supply made for a consideration (payment) in the course of business
A supply made for a consideration (payment) which may not be in the course of business
A supply without consideration (without payment)In simpler terms, the term ‘supply’ usually means a:
Sale – sale of goods and payment made
Transfer – branch transfers for instance
Barter/Exchange – where the payment is by goods instead of in money
Therefore, eWay Bills must be generated on the common portal for all these types of movements. For certain specified Goods, the eway bill needs to be generated mandatorily even if the value of the consignment of Goods is less than Rs. 50,000:
Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker
Inter-State Transport of Handicraft goods by a dealer exempted from GST registration
Generate an eWay Bill
Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.
Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
The transporters need not generate the Eway bill (as Form EWB-01 or EWB-02) where all the consignments in the conveyance :
Individually(single Document**) is less than or equal to Rs 50,000 BUT
In Aggregate (all documents** put together) exceeds Rs 50,000
In Aggregate (all documents** put together) exceeds Rs 50,000
Unregistered Transporters will be issued Transporter ID on enrolling on the e-way bill portal after which Eway bills can be generated.
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| Type of Conveyance | Distance | E-way bill |
|---|---|---|
| Other than Over dimensional cargo | Less than 100 km | 1 day |
| For every additional 100 km and thereof | Additional 1 day | |
| For Over dimensional cargo | Up to 20 km | 1 day |
| For every additional 20 km and thereof | Additional 1 day |
| Who | When | Part | Form |
|---|---|---|---|
| Every Registered person under GST | Before movement of goods | Fill Part A | Form GST EWB-01 |
| Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods | Before movement of goods | Fill Part B | Form GST EWB-01 |
| Registered person is consignor or consignee and goods are handed over to transporter of goods | Before movement of goods | Fill Part B | The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 |
| Transporter of goods | Before movement of goods | Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB-01 | |
| An unregistered person under GST and recipient is registered | Compliance to be done by Recipient as if he is the Supplier. | 1. If the goods are transported for a distance of fifty kilometers or less, within the same State/Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. 2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient |
E-Way Bill Information
Documents or Details required to generate eWay Bill
Invoice / Challan
Invoice/ Bill of Supply/ Challan related to the consignment of goods
Road Transport
Transport by road – Transporter ID or Vehicle number
Rail / Air / Ship
Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document
Cases When E-Way Bill is Exempted or Not Required
When the below-mentioned goods are being transported E-way bill is not required :
- Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers;
- Kerosene oil sold under PDS;
- Postal baggage transported by Department of Posts;
- Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71);
- Jewelry, goldsmiths and silversmiths wares and other articles (Chapter 71);
- Currency;
- Used personal and household effects;
- Coral, unworked (0508) and worked coral (9601)
In case of Transport of goods from customs port, airport, air cargo complex, and land customs station to an inland container depot or a container freight station for clearance by Customs, E-way bill is not required.
When a non-motorized conveyance is transporting goods, E-way bill generation is not required.
When following goods are being transported, the e-way bill is not required to be generated;
E-way bill is not required to be generated when the goods are being transported—
- Under customs bond from an inland container depot or a container freight station to a customs port.
- Under customs supervision or customs seal;
- Where the goods being transported are transit cargo from or to Nepal or Bhutan;
- Where the goods being transported are exempt from tax under various notifications;
- When Central Government, State Government, or a local authority acting as a consignor undertakes the Transport of goods by rail, no E-way bill is required.
- When goods movement has been caused by defense formation under the Ministry of defense as consignor or consignee, no E-way bill is required.
- No E-way bill is required in case of Transport of empty cargo containers.
- In case goods are being transported for weighing purposes and the distance is not more than 20 Kms from the place of the consignor's business to the weighbridge or vice versa.
- When goods specified in notification no. 2/2017-Central Tax (Rate) dated 28.06.2017 are being transported.
