E-way bill is an electronic document generated on the GST portal evidencing movement of goods. It has two Components-Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; and Part B comprising of transporter details (Vehicle number).
As per Rule 138 of the CGST Rules, 2017,every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50000/- is required to furnish above mentioned information in part A of e-way bill. The part B containing transport details helps in generation of e-way bill.
|Distance||Valid From||Valid upto|
|Upto 100 Kms||Date and time on which e-Way bill is generated||1 Day|
|For every 100 Kms||Date and time on which e-Way bill is generated||An Extra Day|
Registered persons under GST, unregistered person and Transporter can generate e-Way bill under the following scenarios listed in the tables below.
(1) Registered Persons
E-way 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 e-way bill even if the value of goods is less than Rs 50,000.
|Every Registered Person||FORM GST EWB01||PART A||Before movement of Goods|
|Is a consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods||FORM GST EWB01||PART B||Before movement of Goods|
|Registered person is consignor or consignee and goods are handed over to transporter of goods||FORM GST EWB01||PART B||Before movement of Goods|
(2) Transporters 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.
|Transporter of goods||FORM GST EWB01||PART A||Before movement of Goods|
|Transporter of goods||FORM GST EWB02||Transporting multiple consignments in a single conveyance|
|Transporter of goods||FORM GST EWB01||PART A||Consignor and/or consignee have not created an e-way bill, transporter can create based on delivery challan or invoice or bill of supply given to them|
(3) 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.
|An unregistered person under GST and recipient is registered – Compliance to be done by Recipient as if he is the Supplier||FORM GST EWB01||PART B||If the goods are transported for a distance of ten 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|
|An unregistered person under GST and recipient is registered – Compliance to be done by Recipient as if he is the Supplier||FORM GST EWB01||PART A||If supply is made by air, ship or railways, information to be filled in by consignor or recipient|
No e-way bill is required to be generated in the following cases
a) Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017
b) goods being transported by a non-motorised conveyance;
c) goods 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;
d) in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State; and
e) Consignment value less than Rs. 50,000.
E-Way bill can be generated by the following modes
SMS – through registered mobile number
Web – Using the Web portal – Web Portal link
Mobile – Through a mobile app sent to the registered users once they mail their IMEI number
API – Users with automated system can use the API to generate the e-Way bill
To know more about e-Way bill check the following article –