E-Way Bill (EWB) is a vital document required while transporting goods valuing more than INR 50,000. This electronic waybill can be generated on the EWB portal by the supplier, Transporter or even the recipient of goods.
The supplier/recipient can choose the mode of transport. In our previous articles, we have discussed the EWB provisions applicable for the transportation of goods by railways, waterways and airways, In this article, we will discuss the important points applicable, when goods are transported via road.
An e-Way Bill can be generated by filing Form GST EWB-01. This form has 2 parts.
Part A: Here, the details of the recipient and supplier have to be provided. The particulars required here are:
- GSTIN of Recipient
- Place of Delivery
- Invoice or Challan Number
- Invoice or Challan Date
- Value of Goods
- HSN Code
- Reason for Transportation*
- Transport Document Number
Part B: This section asks for the Transporter details:
- Vehicle number
- Transporter ID
*The options available under ‘Reason for Transportation’ are:
- Export or Import
- Job Work
- SKD or CKD
- Recipient not known
- Line Sales
- Sales Return
- Exhibition or fairs
- For own use
Points To Remember While Transporting Goods Through Road
- The Transport Document Number asked in Part A of Form GST EWB-01, indicates the Goods Receipt Number.
- If the supplier/recipient is using his/her own/hired conveyance, then, the EWB has to be generated by the supplier/recipient.
- If the goods to be transported are handed over to a Transporter for transportation, the EWB can be generated by the Transporter. In other words, the Transporter can update the transportation details in the Part-B of the EWB form if the supplier/recipient has not updated the same.
- In the case of transportation of goods by road, the validity of the e-Way Bill starts when the first entry in Part-B (first vehicle entry) is made.
- If the vehicle/conveyance is changed during the transit of goods, then, the Transporter will have to update the details of the new conveyance in the EWB through the common portal.
- If the Transporter is unable to complete the transportation within the available time (validity period of EWB), he/she can generate a new e-Way Bill by updating the transport details.