E-Way bill
Electronic Way Bill Powered by:

  1. What is an eWay Bill?
  2. When Should eWay Bill be issued?
  3. 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)

    For this purpose, a supply may be either of the following:

    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

  4. Who should Generate an eWay Bill?
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    1. Registered Person:

    2. Unregistered Persons:

    3. Transporter:

  6. Cases when eWay bill is Not Required
  7. 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).

  8. Status of Implementation across India
  9. 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.

  10. Validity of eWay Bill
  11. 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

  12. 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?

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.