Under GST, e-Way Bills (EWB) are mandatory for facilitating the interstate or intra-state movement of goods when the value of the goods exceeds INR 50,000. These goods can be transported through road, air, water or rail. In this article, we will specifically discuss the EWB requirements when goods are transported through airways.
Points To Be Noted
- To generate a valid e-Way Bill, the supplier or the recipient of goods has to submit the Part A of Form EWB 01 on the common portal.
- The documents required to generate an EWB for transportation of goods via air are:
- Delivery challan
- Airway bill number*
- Details of the Supplier
- Details of the Recipient
- Details of the Transporter
* Airway bill number is the transport document number available on the transport document issued by the airline.
- The air EWB has to be generated before the goods leave the airport.
- In case the supplier does not generate the e-way bill when applicable, then, the transporter has to generate the EWB for transporting the goods through airways.
- Once the transport documents are received, Part B of the EWB has to be updated. The validity of the EWB is calculated based on the first entry made in Part B of the EWB. Part B can be updated either before or after the commencement of the movement of goods.
- The electronic waybill is not a document of title, and hence it is non-negotiable, This bill is a receipt issued by an airline and works as an evidence to prove that the goods are transported via the mentioned airline.
- For customs clearance from an airport or air cargo complex or movement of goods from a land customs station to Inland Container Depot or Container Freight Station, EWB is not required. However, when the goods are transported from the customs to the recipient’s place, EWB is needed.
- In cases when there are multiple modes of transportation, the supplier or the transporter has to update the corresponding transport number in the EWB as and when the goods reach the concerned location. This can be done by using the ‘Update vehicle number/mode of transport ’ option on the portal.
- The validity of the EWB is not re-calculated for subsequent entries in Part-B.