E-Way bill
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What is an eWay Bill?



• 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. 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?



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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

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:

g



1. Sale – sale of goods and payment made

2. Transfer – branch transfers for instance

3. 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:

1. Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker

2. Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

Who should Generate an eWay Bill?



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1. 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.

2. 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.

3. 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.

Cases when eWay bill is Not Required



In the following cases it is not necessary to generate e-Way Bill:

1. The mode of transport is non-motor vehicle

2. Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.

3. Goods transported under Customs supervision or under customs seal

4. Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.

5. Transit cargo transported to or from Nepal or Bhutan

6. Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee

7. Empty Cargo containers are being transported

8. Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms,accompanied by a Delivery challan.

9. Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.

10. Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.

11. Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications. (PDF of List of Goods).

Status of Implementation across India



Inter-State movement of goods has seen rise in numbers of generation of eway bills ever since its implementation began from 1st April 2018. State-wise implementation of e-way bill system has seen a good response with all the States and Union Territories joining the league in the generation of eway bills for movement of goods within the State/UT. However, reliefs have been provided to people of few States by way of exempting them from eway bill generation in case of monetary limits falling below threshold amount or certain specified items. For Instance, Tamil Nadu has exempted people of its State from the generation of eway bill if the monetary limit of the items falls below Rs. One Lakh. To know more of such reliefs for other States/UTs, visit commercial tax websites for each of such States/UTs.

Validity of eWay Bill



Validity of e-way bill is calculated from the date & time of generation of e-way bill based on distance traveled by the goods and type of Conveyance i.e. Normal Cargo or Over Dimensional Cargo.An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of e-way bill.




Validity of eWay Bill

Type of conveyance	Distance	Validity of EWB
Other than Over dimensional cargo	Less Than 100 Kms	1 Day
	For every additional 100 Kms or part thereof	additional 1 Day
For Over dimensional cargo	Less Than 20 Kms	1 Day
	For every additional 20 Kms or part thereof	additional 1 Day

Validity of Eway bill can be extended also. The generator of such Eway bill has to either four hours before expiry or within four hours after its expiry can extend Eway bill

How to generate eWay Bill



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An eway Bill is an ‘electronic way’ bill for movement of goods which can be generated on the eWay Bill Portal. Transport of goods of more than Rs. 50,000 (Single Invoice/bill/delivery challan) in value in a vehicle cannot be made by a registered person without an eWay bill from 1st April 2018. E-way bill can be generated or cancelled through the e-way bill website, LEDGERS GST Software, SMS,Android App and by Site-to-Site Integration (through API). When an eWay bill is generated a unique eWay bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter. In this article, we look at the steps to generate a e-way bill on the Government website.E-Way Bill can be generated on the e-Way Bill Portal. All you need is a Portal login. For a detailed step-by-step guide on e-Way Bill Generation check out our article – Guide to generate e-Way Bill online.

8.Documents or Details required to generate eWay Bill

1. Invoice/ Bill of Supply/ Challan related to the consignment of goods

2. Transport by road – Transporter ID or Vehicle number

3. Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document

9.How do E-way bill rules impact the Unregistered Persons?

• Is an unregistered person required to generate E-way Bill?

Where an unregistered party is involved in a transaction, the onus of generation of the E-way Bill is shifted to the registered party. Where none of the parties to the transaction are registered, then either of the parties needs to register with GSTN or the transporter needs to generate the E-way Bill.

• What are details of an unregistered dealer required to be entered at the time of generation of E-way Bill?

In the GSTIN field, 'URP' needs to be mentioned where the counterparty (either the supplier or receiver) is an unregistered person. Name is not a mandatory field, but it is recommended to mention the trade or legal name of the unregistered party. Address, state and PIN code are required to be updated as it is.

• If the transporter is an unregistered person, can he/ she still generate an E-way Bill on behalf of suppliers and receivers?

E-way Bill Numbers can be generated by persons who are registered with the E-way Bill system. If the transporter is an unregistered person, then he/she will need to enrol with the E-way Bill system in order to be eligible to generate E-way Bill Numbers.
Upon enrolment with E-way Bill System, the transporter is given a unique 15-digit identification number, referred as Transporter ID. This Transporter ID needs to be mentioned while generating E-way Bill Number.

• If the transporter, who is an unregistered person, does not enrol with E-way Bill System, can he/she update the vehicle details in E-way Bills which are generated by the suppliers or the recipients?

Vehicle details can be updated by the generator of E-way Bill or the transporter if the Transporter ID is mentioned. Transporter ID can either be GSTIN if the transporter is a registered person or the unique ID given by E-way Bill system upon enrolment.If the unregistered person does not get enroled with E-way Bill system as a transporter, then vehicle details cannot be updated by them. Hence, in order to keep the transport transaction and E-way Bill process hassle free, a transporter should ideally get registered.

10.How to Cancel An E-Way Bill

Firstly, the goods have not been transported even when an Eway bill had been generated or not transported as per the details furnished in the bill then the Eway bill can be canceled Online on the GST Portal. It can also be done by GST Facilitation Centre. It can be done within 24 hours of its generation. Besides, it cannot be done when the verification has been done in transit.If it has been verified by any proper officer within 24 hours, then it cannot be cancelled. Further, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. A recipient has right to cancel the e-way bill within 72 hours of its generation.

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