FAQs on E-Way Bill System

Ans. As per section 68 of the GST Act read with rule 138, an e-way bill is a type of document that needs to be carried by the person carrying any consignment of goods where the value of such consignment is more than 50,000 INR.

Ans. Any taxpayer who is responsible for the movement of consignment where the value of such consignment is more than 50,000 INR needs to generate an e-way bill. In simple words:

(i) Consignor
(ii) Consignee
(iii) Transporter

Ans. Here is the list of pre-requisites to generate an e-way bill:

(i) The person generating the e-way bill must be a registered taxable person
(ii) Tax invoice or bill of sale or delivery challan
(iii) Transporter’s Id of the person transporting the consignment
(iv) Vehicle number in which the goods are transported.

Ans. In case if there is any mistake in the e-way bill it cannot be amended.

Ans. Yes, it is possible to cancel the e-way bill under two conditions:

(i) Goods are not transported
(ii) Goods are not transported as per the details furnished in the e-way bill.

However, it shall be noted that the e-way bill can be canceled within 24 hours from the time of its generation.

Ans. Part-B of the e-way bill contains all the details of the vehicle. However, there can be a case where the vehicle number needs to be changed after the e-way bill generation or after the movement of goods. In such cases, the transporter or generator of the e-way bill can update the vehicle number after providing a valid reason for the same.

Ans. All those transporters who are not registered under GST need to enroll on the e-way bill system to generate the e-way bill on behalf of their clients or update the vehicle number for the e-way bill.

Ans. Yes, it is possible to transport the goods without vehicle details in it providing that such supply is intra-state and where distance is less than 10 KM No. from the place of business of consignor to the place of transporter for further transportation.

Ans. The Consolidated e-way bill is a type of document that contains multiple e-way bills for multiple consignments carried on a single-vehicle. So, the person in charge of carrying the goods of different Consignors or consignees can carry a single consolidated e-way bill instead of carrying a bundle of different e-way bills.

Ans. Any transporter can generate a consolidated e-way bill easily for multiple consignments that transporter can generate the consolidated e-way bills for the movement of multiple consignments in one vehicle.

Ans. No, the e-way bill once generated cannot be deleted from the e-way bill system.

Ans. Yes, the generated e-way bill can be canceled by the generator within 24 hours from the time of generation. However, it shall be noted that if the e-way bill is checked during the transit then it cannot be canceled. Moreover, the e-way bill automatically gets canceled if the goods are not transported or when there is a discrepancy in the details mentioned in the e-way bill.