GSTZen

E-Way Bill - Overview

Question: What is E-Way Bill ?

  • E-Way Bill is an electronically generated document that tracks the physical movement of goods.
  • An E-Way Bill contains details of the Goods being moved, the purpose of the movement, and the consigner and consignee (Part A of FORM GST EWB-01 as well as transportation details (Part B of FORM GST EWB-01).
  • An E-Way Bill must be generate before commencing movement.

Question: What are the websites for entering E-Way bills for different states?

There is a Common GST E-Way Bill Portal notified by Central Tax Notification 9/2018 dated Jan 23, 2018 and available at www.ewaybillgst.gov.in. All E-Way Bills in all states of India must be recorded in this Portal.

Question: Is the login for E-Way Bill different from the login used for filing GST Tax Returns?

Yes. The portal for filing GST Tax Returns in the GST Common Portal - www.gst.gov.in. The Common Portal for E-Way Bills is www.ewaybillgst.gov.in. These portals/websites have different logins.

Question: Is a E-Way Bill without Part-B information valid? What if such information is not available?

An E-Way bill is considered complete only if both PART A and PART B of the FORM GST EWB-01 is filled in completely furnishing 9 point information, 8 in Part A and 1 in Part B (8+1). If one of the Parts are unfilled then the E-Way bill is considered incomplete. Movement of goods cannot happen without a valid and complete E-Way Bill.

Question: Who is a Consignor & Supplier in E-Way Bill ?

Answer:

  • A Consignor is someone who causes the movement of Goods.

  • A Supplier is someone who effects the Supply of Goods in accordance with the instructions from the Consignee. However, a Consignor can be a Supplier.

Question: Who is a Consignee & Recipient in E-Way Bill ?

Answer: A Consignee is someone who is entitled to collect the goods. A Recipient is the one who makes payment of the consideration when such consideration is involved

Question: What is the time limit for acceptance for the Recipient ?

A Recipient has 72 hours to reject an E-Way bill, after which it will be deemed to be accepted. Hence, it is important for a Recipient to keep track of all the E-Way bills being generated.

Question: When must an E-Way Bill be generated?

Any movement of goods with supply or without supply and that which satisfies the threshold limit of 50,000 and if the Good doesn’t fall under exempt goods category, E-Way bill has to be generated. Part A is mandatory in all movement and Part B is mandatory for all movement >10 Kms.

Question: Is an E-Way bill required when taxable supply does not involve the movement of goods?

E-Way Bill only records the movement of goods. If there is no movement of goods, there is not need for any E-Way Bill.

Question: Who all can generate E-Way Bill?

Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees in relation to supply; or reasons other than supply; or inward supply from unregistered person shall generate e-way bill. It means, the consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients. Any person can also enroll and generate the e-way bill for movement of goods for his/her own use.

Question: What is Inter-State and Intra-State E-Way Bill?

Answer:

  • Inter-State E-Way bills are bills generated for movement of goods between states.

  • Intra-State E-Way bills are bills generated for movement of goods within the states.

Inter-State or Intra-State nature of E-Way Bill is different from Inter-State or Intra-State nature of Taxable Supply, if any.

Question: What is the applicability of CGST, SGST and IGST in E-Way Bill ?

Answer: E-Way bill only records taxes entered. Whether a supply is an Inter-State or Intra-State determines the type of taxes that will apply to taxable supply.

Question: What can be done if there are Errors while generating E-Way Bills?

Answer: If there are input errors which the present system doesn’t give any opportunities to correct the error or the error isn’t editable. Also the person who generated the E-Way Bill can’t reject the same. Only the recipient can within 72 hours of it being generated, else the system will consider it accepted.

Question: Can I Voluntarily generate E-Way bill even though threshold limit of Rs. 5000 is not met?

Answer: Yes, you can generate E-Way bill for your Good even though the voluntary threshold is not reached. However,if the threshold is crossed, E-Way bill generation becomes mandatory.

Question: How to generate E-Way bills?

Answer: E-Way bills can be generated by the following methods

(1) Through the Common GST E-Way Bill Portal - www.ewaybillgst.gov.in

(2) Through SMS - Which is the fastest and simplest method to create an E-Way bill. Please check - GSTZen Tool- E-Way Bill Utilities and generate E-Way bills free of cost

(3) Through Android based mobile app - Once IMEI number of the registered mobile phone is sent, the App can be installed

(4) Third Part system of Suvidha providers

(5) Tool based bulk generation of E-Way bills

(6) Via API (Application Program Interface) i.e. integration of IT system of user with E-Way bill system for generation of e-way bill.

Question: Who is responsible for generating E-Way Bills? Consignor, consignee or the transporter?

The registered person who causes the movement of goods in responsible. Hence, primary liability to raise E-way bill is on consignor. In case of supply of goods by an unregistered person to registered person, the liability to generate e-way bill is on the recipient.

Question: E-Way bill in export ?

Answer: E-Way bill is generated for any movement of goods. In case of export, the E-Way bill Place of Delivery is considered as the sea-port from which the export movement will take place as the recipient of export isn’t registered under GST. However, the destination of the export recipient abroad can be recorded for academic purposes.

Question: What is TRANSIN ?

Answer: TRANSIN - Transporter id is 15 digit unique number generated by E-Way Bill system for unregistered transporter once he enrolls on the system.He can enroll only to fill PART B of the FORT GST EWB-01 or record details in PART A where required.

Question: When is an E-Way Bill not required to be generated?

Answer: An E-Way Bill is not required for the following movements of goods

a) where goods are in the List of 150+ goods Exempt goods;

b) where the goods are being transported by a non-motorised conveyance;

c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and

d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.

Question: How long is an E-Way Bill valid?

The validity of an E-Way Bill depends on the distance for which goods are to be transported.

Distance Validity Period
Up to 100 km 24 hours
For every 100 km or part thereof thereafter An additional 24 hours

Question: When does the validity period of an E-Way Bill start?

The validity period of an E-Way Bill starts when the first entry is made in Part-B. The 24-hour clock (or longer) starts after the first vehicle entry is made. The validity does not change when Part-B is updated again.

Question: Is the supply of goods to SEZ within the State considered Inter-State or Intra-State? Is an E-Way Bill required?

Supply to SEZ is considered Inter-State Supply under Section 7 of the IGST Act. However, the movement of goods is Intra-State. E-Way Bill does not concern the nature of supply, but only the type of movement.

E-Way Bill is needed in states that require E-Way Bill for Intra-State movement. The list of 13 States as of Feb 1, 2018 is available here.