Guide on E-Way Bill, GST Rules and Validity
Meaning of E-way Bill
- As the name suggests an E-Way Bill is an online bill that will be used for supply of goods under GST.
- E-way bill will need to be issued before goods are dispatched and it would be important to carry E-way bill for the goods in transit as an authorized officer can intercept the conveyance/trucks to verify e-way bill.
- E-way bill will ensure that unaccounted/non-tax paid goods are disallowed and restricted from moving easily.
- The issue on E-way bill is very significant. The core of GST is to have unrestricted movement of goods across the country and make one common market.
As per Rule 138 of CGST Rules 2017
- Every registered person before movement of goods of consignment value exceeding Rs.50000/- shall furnish information relating to such movement of goods in Part A of FORM GST EWB-01 electronically.
- Movement of goods can be
(i) In relation to supply of goods; or
(ii) Reasons other than supply (e.g. Supply return, for own use, job work, others etc.); or
(iii) Due to inward supply from an unregistered person.
Situations of Generation of E-way Bill
- If Registered person is transporting goods as consignor or as recipients of goods i.e. consignee through own conveyance, hired conveyance, railways, by air or vessel then said person generate E-way bill in FORM GST EWB-01 electronically after furnish detail in Part B of FORM GST EWB-01.
- Where goods are transported by railways or by air or by vessel, consignor or the recipient of the supply as consignee shall furnish information in Part A of FORM GST EWB-01.
- Where Consignor and Consignee has not generated FORM GST EWB-01 and movement of goods is more than 50,000 then in such case transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan and also generate consolidated EWay bill in FORM GST EWB-02 before movement of goods.
- E-Way bill can be generated at the option of transporter or registered person even if value of consignment is less than 50,000.
- Where Movement of goods is made by unregistered person through his own conveyance, hired conveyance or through transporter then either by such person or the transporter at their option generate E-Way Bill in FORM GST EWB-01. However, if recipient is registered person then recipient will have to do all the compliance’s as if he is supplier. [Explanation 1 of Rule 138]
Situations where E-Way bill is not Required before Movement of goods
- Where the goods are being transported by a non-motorized conveyance
- Where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs
- Where goods being transported are specified in CGST Rules 2017 [Eg. Vegetables, fruits, food grains etc.]
Validity of E-Way Bill
|Distance||Valid From||Valid For|
|Upto 100 Km||Date & time at which E-way Bill is generated||1 day|
|For Every 100 km or Part thereof thereafter||For Every 100 km or Part thereof thereafter||1 additional day|
Commissioner, may extend the validity period of e-way bill subject to notification but in such case also transporter should generate another e-way bill after updating details in Part B of FORM GST EWB-01.
Documents that to be carried by a person-in-charge of a conveyance
(a) The Invoice or bill of supply or delivery challan, as the case may be; and
(b) A copy of E-way bill or e-way bill number either physically or in digital form as may be notified by the commissioner.
Verification of Goods while in transit
(a) If a commissioner or any officer notify by commissioner verify the conveyance and Goods then such inspection shall be recorded online by officer in PART A of FORM GST EWB-03 within 24 hours of inspection.
(b) Final Report in Part B of FORM GST EWB-03 shall be recorded in 3 days of inspection.
(c) In a state only one-time verification is allowed unless a specific information of tax evasion is available to officer.
E-Way Bill Format (FORM GST EWB-01)
|A.1||GSTIN of Recipient|
|A.2||Place of delivery|
|A.3||Invoice or challan number|
|A.4||Invoice or challan date|
|A.5||Value of Goods|
|A.7||Reason for Transportation|
|A.8||Transport Document Number|
Reasons of Transportation May be:
|2||Export or Import|
|4||SKD or CKD|
|5||Recipent not known|
|8||Exhibition or Fairs|
|9||For own use|