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Guide on E-Way Bill, GST Rules and Validity

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)

PART -A
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.6 HSN Code
A.7 Reason for Transportation
A.8 Transport Document Number
PART -B
B Vehicle Number

 

Reasons of Transportation May be:

Code Description
1 Supply
2 Export or Import
3 Job Work
4 SKD or CKD
5 Recipent not known
6 Line Sales
7 Sales Return
8 Exhibition or Fairs
9 For own use
10 Others

 

28 thoughts on “Guide on E-Way Bill, GST Rules and Validity”

    • In case of transport from registered person to unregistered person, registered person as well as transporter is responsible. In case of transport from unregistered person to registered person, registered receipient of goods as well as transporter is responsible. In case of unregistered supplier to unregistered receipient unregistered supplier as well as transporter is responsible.

  1. Most of the manufacturer do not have weigh bridge inside registered premises. In such case they sends (in tanker load) the tanker to the nearest weigh bridge for weighment. In this case how many e-way bill shoud be generated for the movement ie. 1. up to weigh bridge 2. weigh bridge to registered premise

    Exact quantity comes to know only after weighment is done not while sending.

      • “Line Sales” Vertical sales made from one unit / department/division of an organisation to another unit/department/division next in production line within that Organisation

        • I think the Line sales will not cover the situation where salesman is delivering goods door to door as per requirements of the client. Line sales will only cover the transaction with the same organisation.

    • Line Sales not defined under Gst But in general Terms it is means Salesman Delivering Goods Door to Door Basis or The Supplier starts his vehicle loaded with goods and ask his client to client under such circumstance Receiptant is not known and also what Quantity to be delivered not known which is confirmed at the Order Placement

  2. Dear sir,
    1- Suppose if we are generating invoice as on 1st Feb and waybill generate for this invoice on 5th Feb. Then its possible or not.
    2 – if suppose goods movement through transport and way bill validation only one day if transporter is unable to send goods with in valid period then how to manage these situation.

    • 1- yes it’s possible.ewaybill validity starts from date of entering vehicle no.
      2- transporters have option to extend validity with certain situation like natural calamities, crafrew etc.

  3. sir we had sent one consigment with e waybill from ekm to alapuzha ,since tommorow is a holiday the e way bill will be considerd to be delivered only on monday but which will exceed the time limit for ewaybill delivery that is 24hrs.The above said matter is the problem faced by us, so please reply me a proper solution as possible.
    Thank you.

  4. How can a sale tax officer check consolidated eway bill detail invoice wise in officer ewaybill app?

  5. If value of goods is above 15lacs, the transportation is for own use or others i.e…no sales is involved. In this case, is there any taxes involved and in the taxes what to fill?

  6. DO WE REQUIRE TO ATTACH E WAY BILL FOR JOB WORK ABOVE RS 50000/- WHICH IS TRANSPORTED WITHIN 10 KM RANGE.

  7. Is E way bill required on Imported cargo cleared by Foreign consulate generals from Custom where IGST is exempted under notification no.003/57??

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