GST e-way bill form 1 (EWB-01) is a kind of credential which needs to be carried by the person who is responsible for the movement of goods from the location of the supplier to the location of the recipient. The value of goods shall be above 50,000 INR and the value of goods that has to be mentioned on an e-way bill shall be the value given in
- Invoice or delivery challan or
- Bill of supply
GST EWB-01 carries the details of consignor, consignee and also the transporter in case the supplier has outsourced the transportation.
Who Shall Generate an EWB-01?
- Consignor or consignee: When there is a movement of consignment exceeding the value of 50,000 INR by the consignor or consignee.
- Transporter: In case there is a movement of goods by an outsourced transport agency either hired by the consignee or the consignor.
When to Generate an EWB-01?
Whenever the value of the consignment or consignments exceeds the value of 50,000 INR in that case generation of an e-way bill is required but there are some mandatory and exceptional cases.
Obligatory cases (irrespective of amount of consignment)
- When there is a movement of goods from the principal to the Job worker in another state or the same state it is compulsory to generate an e-way bill irrespective of the number of goods.
- In case there is a movement of handcrafted goods from one state to another by any dealer exempted under GST registration.
Exceptional cases where EWB-01 is not required.
- In case there is a movement of goods by non-motor vehicle.
- When there is a movement of empty cargos.
- If the goods are transferred to ICD or CFS from the port.
The list includes other
How to Generate an E-Way Bill?
The e-way bill can be generated by any taxpayer by the below-mentioned ways
- Through an automated e-way bill solution by Maters India for error-free EWB compliance.
- Online through the e-way bill portal.
- Through SMS facility provided to the taxpayer for on-the-go emergency EWB generation.
The Format of EWB-01 Form
EWB-01 from includes two parts
In this part, the details have to be furnished either by
- Consignor or consignee
- E-commerce operator in case the goods are sold online.
Part-B of EWB-01 Form includes the details of the vehicle which shall be furnished either by consignee, consignor or transporter. The details of Part-B shall not be furnished by the taxpayer in case there is a movement of goods which has to be transported within 50 Km from the location of the supplier to place of the recipient.
The copy of EWB-01 or EWB number shall be toted by the person-in-charge either physically or mapped RFID on the vehicle authorized by the commissioner.
Sample EWB-01 Form
1) In case there is a movement of goods from an unregistered person to registered person, Do the taxpayer need to generate EWB?
• Yes, in the case there is a transfer of goods from an unregistered supplier to the registered buyer the EWB shall be generated by the recipient of the goods or in other words by the registered person as he will be considered as a person moving the goods.
2) What shall be done if the trucks get halted or breaks-down in-transit?
• The taxpayer shall comply with all the provisions of EWB but in case the truck gets halted due to any climatic condition or any natural calamity a new EWB can be generated. Other than this the taxpayer shall extend the validity of the EWB before its expiry.
3) What does the transport document number include?
• Transport document number comes under Part-B of EWB-01 form in this column the taxpayer need to furnish the details of receipts received. The receipts include
› Goods receipts number
› Railway Receipts number
› Airway bill number or landing bill number whichever the case may be.