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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

DistanceValid FromValid For
Upto 100 KmDate & time at which E-way Bill is generated1 day
For Every 100 km or Part thereof thereafterFor Every 100 km or Part thereof thereafter1 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.1GSTIN of Recipient
A.2Place of delivery
A.3Invoice or challan number
A.4Invoice or challan date
A.5Value of Goods
A.6HSN Code
A.7Reason for Transportation
A.8Transport Document Number
PART -B
BVehicle Number

 

Reasons of Transportation May be:

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

 

Comments 32

Saiful Haque

November 4, 2017

Who shall be held liable if goods worth more than 50000/- is being transported without e-way bill

VENKATA SUBRAMANIAN

January 24, 2018

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.

Manoj

January 19, 2018

E bill for job work who generates , receiver or Issuers

ranjan

January 23, 2018

receiver or sender both

Pradeep kumar naik

January 22, 2018

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.

Abhi

May 9, 2018

Upto 10 kms no ewb required

Jayesh

January 24, 2018

What is the meaning of Line Sales

satish

February 6, 2018

anybody can you please explain this?

shashank

April 26, 2018

“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

Alok

May 21, 2018

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.

Suresh

April 20, 2018

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

Sumit pandey

February 1, 2018

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.

Abhi

May 9, 2018

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.

SHANMUGAM

February 1, 2018

I HAVE E WAYBILL GENERATED TODAY 6 PM VALID NEXT DAY 6 PM?

shashank

April 26, 2018

NO, NEXT DAY VALID TILL MIDNIGHT 12:00.

CA Ruchika Tulsyan

February 2, 2018

Yes

Anusha

March 16, 2018

How to re-validate GST E waybill with old e way bill number

CA Ruchika Tulsyan

March 19, 2018

what is the purpose of re-validate?

KAUSHAL

April 12, 2018

In case of e waybill expired what to do?

bindu

April 21, 2018

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.

pardeep

May 7, 2018

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

Manjunath

May 10, 2018

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?

pankaj jain

May 12, 2018

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

Ca kamal malani

May 26, 2018

Line sales , what does it mean

Vikas

May 28, 2018

How many time genrate eway bill part 2

Rakesh Arora

June 3, 2018

For new car purchased intra city eway bill compulsory

Atul Kale

June 4, 2018

E-way bill is compulsory for branch transfer in intra state?

Ketan Sejpal

June 21, 2018

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

sunil

July 16, 2018

Vehicle Numbers are compulsary for e way bill.

Rajat

July 23, 2018

if the eway is expired on due date what can we do to transport the material to same place under same invoice number ? if we generate new eway bill then double transaction will be added under GST . kindly help regarding this matter . Due to strike this happen.

arshad

July 25, 2018

i run a sound rental company i transport Audio equipment for Rental in my goods carrier vehicle. do i have to generate e-way bill? if so what is the category will it come under?
thank you in advance.

nanjunda swamy

August 11, 2018

sir,
one consignment value is rs 2,00,000/- how much km traveled even not entered the part b