Key FAQs on E-Way Bill Under GST

FAQ on E Way Bill

Since its inception, GST has gone through several deferrals and relaxations, many of which were due to glitches in the GST portal. But the deferrals have also been a blessing in disguise for tax evaders, who have used these deferrals to their maximum benefit. In this article, we will discuss e way bill system, e way bill for exhibitions, e way bill for multiple invoices and more.

Now, as glitches are immunized, the government has rolled out e-way bill system to track the inter-state movement of goods. Several questions must be popping up in mind of taxpayers, and we have compiled some of those to present key FAQ on e way bill -

Who will issue the e-way bill?

E-way bill will be issued by –

• Registered Supplier
• Registered Receiver
• Transporter, if both the supplier and the receiver are unregistered

How to Register on E-way Bill System?

www.ewaybill.nic.in is the portal designated for issuing e-way bills. For this, a person needs to enroll himself on the portal using GSTIN number.

Does a Transporter Need to Enroll on E-way Bill System?

Transporters will generate e-way bills if the consignor and consignee are unregistered. Also, they may need to update the vehicle number if the vehicle is changed before movement or in transit. For the generation of e-way bills and updating, the transporter needs to enroll on e-way bill system. If the transporter isn’t registered under GST, he will be allotted 15 digit unique transporter ID.

When E-way Bill Needs to Be Issued?

If the value of consignment to be transported is more than Rs. 50,000, e-way bill has to be issued. E-way bill will be issued –

• In case of supply of goods,
• In case of reasons other than supply (return of goods),
• Receiving supplies from unregistered persons

In case of material sent for job work, or while taking goods for testing or exhibition also, e-way bill needs to be issued if value is more than Rs. 50,000.

Is E Way Bill Required for Multiple Invoices?

Yes, an e-way bill is required for multiple invoices. An e-way bill is a document that needs to be generated for the movement of goods worth more than a specified value from one place to another. It is required under the Goods and Services Tax (GST) regime in India.

When multiple invoices are being transported together in a single vehicle or conveyance, a consolidated e-way bill can be generated for all the invoices. This consolidated e-way bill will contain details of all the invoices being transported, such as the invoice numbers, amounts, and GST information.

The e-way bill is generated electronically on the e-way bill portal or through SMS, and it contains information about the consignor, consignee, goods being transported, and the transportation vehicle. It is mandatory for the person in charge of the conveyance to carry the e-way bill along with the goods during transportation.

Is E Way Bill Required Within 10 Kms?

No, an e-way bill is not required for the movement of goods within a distance of 10 Kms. According to the rules of the Goods and Services Tax (GST) in India, an e-way bill is required for the movement of goods when the distance exceeds 10 Kms from the place of the supplier to the place of the recipient.

If the movement of goods is within a radius of 10 Kms, the generation of an e-way bill is not mandatory. However, it's important to note that the specific rules and regulations regarding the e-way bill may vary among different countries and regions. It's advisable to refer to the relevant tax authorities or legislation in your specific jurisdiction to obtain accurate and up-to-date information regarding e-way bill requirements.

When Is E-way Bill Not Required?

E-way isn’t required in the following cases –

1. Goods are moved in non-motor vehicles, or
2. Goods are transported from a port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by customs.
3. Notified goods are transported

If the distance between the consignor/ consignee and the transporter is less than 10 kms, and both parties are within the same state, there is no need to file Part B of e-way bill.

What Documents Need to Be Provided to Transporter?

1. Tax invoice or bill of supply or delivery challan
2. E-way bill copy

How Many Parts Does an E-way Bill Consist Of?

There are 2 parts in the e-way bill – Part A & Part B. In Part A, details of the consignor/ consignee and details of the goods will be mentioned. Part B will contain the transporter and vehicle details.

Can E-way Bill Be Cancelled or Deleted?

Although an E-way bill cannot be deleted after it has been generated, it can be cancelled within 24 hours of its generation. E-way bill be cancelled only if –

• Goods are not transported, or
• Goods are transported, but details mentioned in the e-way bill are different from the actual details of goods.

Can E-way Bill Be Edited or Corrected?

No, details once entered cannot be edited or corrected. If there are any mistakes, the e-way bill needs to be cancelled.

What Is the Validity of Issued E-way Bill?

If the distance is less than 100 km, the e-way bill will be valid for 1 day. For every additional 100 km or part thereof, validity will increase by 1 day.

For example, if the distance is 635 km, the validity will be 7 days. If the distance is 356 km, the validity will be 4 days.

Do I Need to Re-Issue E-way Bill if the Vehicle Changes Before Actual Transportation or During Transit?

There is no need to issue a fresh e-way bill. The actual vehicle number must be updated in EWB-01. The transporter must carry the updated e-way bill with him during the movement of goods.

Can a Single E-way Bill Be Issued for Multiple Invoices of a Single Consignor and Consignee?

No, a separate e-way bill has to be issued for each invoice. A single e-way bill can’t be issued for multiple invoices. If goods of all the invoices are going in a single vehicle, a consolidated e-way bill can be issued after the separate e-way bill is issued for each invoice.

Is There a Penalty for Non-filing of E-way Bill?

If goods are moved without filling the e-way bill, 200% of the GST amount of the invoice will be charged as a penalty.

Can I Issue E-way Bill on My Mobile Phone?

Yes. For issuing an e-way bill through messaging (sms) or an Android app, you need to register the IMEI number of the mobile on the common portal. The registered mobile can be then used for issuing e-way bills.