E-Way Bills – Updated
At the 26th GST Council meeting, it has been decided to implement he inter-state e-way bill from 1st April, 2018. For intra-state movement, the e-way bill will be rolled out in a phased manner starting from 15th April, 2018, such that all states are covered by 1st June, 2018.
E-way Bill FAQs
What is GST E-Way Bill?
E-Way Bill is an electronic way bill for movement of goods which can be generated on the E-Way 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. The Eway bill must be raised before the goods are shipped and should include details of the goods, their consignor, recipient and transporter. When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
From when are E-Way Bills applicable?
E-Way Bills are applicable on inter-state transport on goods from 1st April, 2018. It is applicable for any consignment value exceeding INR 50,000. Even in case of inward supply of goods from unregistered person, E-Way Bill is is to be generated.
How to generate E-way Bill?
An Eway bill can also be generated or cancelled through the E-Way Bill Portal, SMS, Android App and by Site-to-Site Integration(through API).
When should the E-Way Bill be generated?
The E-Way Bill needs to be generated before the commencement of movement of goods.
What is the validity of E-Way Bill?
Less than 100 KM: 1 Day
Every 100 Km or part thereof thereafter – 1 additional day
The validity period will be counted from the time of generation of the E-Way Bill.
Who should generate the E-Way Bill?
When goods are transported by a registered person, either acting as a consignee or consignor in his own vehicle, hired vehicle, railways, by air or by vessel, the supplier or recipient of the goods should generate the E-Way Bill.
When the goods are handed over to a transporter, the E-Way Bill should be generated by the transporter. In this case, the registered person should declare the details of the goods in a common portal.
In case of inward supplies from an unregistered person, either the recipient of supply or the transporter should generate the E-Way Bill.
How to generate the E-Way Bill?
Form GST EWB-01 is an E-Way Bill form. It contains Part A, where the details of the goods are furnished, and Part B contains vehicle number.
Can E-Way Bill be generated for consignments of value less than INR 50,000?
Yes, either a registered person or a transporter can generate an E-Way Bill although it may not be mandatory.
What happens if multiple consignments are transported in one vehicle?
The transporter should generate a consolidated E-Way Bill in the Form GST EWB 02 and separately indicate the serial number of E-Way Bill for each of the consignment.
What happens on generation of a E-Way Bill?
Upon generation of the E-Way Bill, on the common portal, a unique E-Way Bill number called ‘EBN’ will be made available to the supplier, the recipient and the transporter.
What happens if goods are transferred from one vehicle to another vehicle in the course of transit?
Before transferring the goods to another vehicle and making any further movement of such goods, the transporter needs to update the details of conveyance in the E-Way Bill on the common portal in Form GST EWB 01.
Note: If goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, updating the details of conveyance in the E-Way Bill is not mandatory.
What happens if the consignor does not generate the E-Way Bill even though the value of consignment is more than INR 50,000?
The transporter has to generate the E-Way Bill in Form GST EWB 01 on the basis of the invoice, bill of supply or the delivery challan.
What happens if E-Way Bill is generated but goods are not transported?
The E-Way Bill can be cancelled electronically on the common portal within 24 hours of its generation. The E-Way Bill cannot be cancelled if it has been verified by an officer during transit.
Will the E-Way Bill be made available for acceptance to the recipient of goods?
Yes, the details of the E-Way Bill will be made available for the recipient of goods only if he is registered. The recipient of goods should communicate acceptance or rejection of the consignment covered by the E-Way Bill within 72 hours of the details being made available.
What happens if recipient of goods does not communicate the acceptance of rejection within 72 hours?
If the recipient of goods doesn’t communicate acceptance or rejection within 72 hours, it will be deemed as accepted by the recipient.
Is there a facility to generate or cancel the E-Way Bill through SMS?
The facility of generation and cancellation of E-Way Bill will be made available through SMS.
When are E-way Bills not required to be generated
In the following cases it is not necessary to generate e-Way Bil:
- The mode of transport is non-motor vehicle
- 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.
- Goods transported under Customs supervision or under customs seal
- Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
- Transit cargo transported to or from Nepal or Bhutan
- Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
- Empty Cargo containers are being transported
- 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.
- Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
- Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
- 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.
Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.