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Key FAQs on E-Way Bill Under GST

Since its inception, GST has gone through several deferrals and relaxations, many of which were due to glitches in the GST portal. But the deferrals have also been a blessing in disguise for tax evaders, who have used these deferrals to their maximum benefits.

Now, as glitches are immunized, government has rolled out e-way bill system to track the inter-state movement of goods. Several questions must be popping up in mind of taxpayers, and we have compiled some of those to present key FAQs on e-way bill

Who will issue e-way bill?

E-way bill will be issued by –

  • Registered Supplier
  • Registered Receiver
  • Transporter, if both the supplier and the receiver are unregistered

How to register on e-way bill system?

www.ewaybill.nic.in is the portal designated for issuing e-way bills. For this, a person needs to enroll himself on the portal using GSTIN number.

Does a transporter need to enroll on e-way bill system?

Transporters will generate e-way bills if consignor and consignee are unregistered. Also, they may need to update the vehicle number if the vehicle is changed before movement or in transit. For generation of e-way bills and updating, transporter needs to enroll on e-way bill system. If the transporter isn’t registered under GST, he will be allotted 15 digit unique transporter ID.

When e-way bill needs to be issued?

If the value of consignment to be transported is more than Rs. 50,000, e-way bill has to be issued. E-way bill will be issued –

  • In case of supply of goods,
  • In case of reasons other than supply (return of goods),
  • Receiving supplies from unregistered persons

In case of material sent for job work, or while taking goods for testing or exhibition also, e-way bill needs to be issued if value is more than Rs. 50,000.

When is e-way bill not required?

E-way isn’t required in following cases –

  1. Goods are moved in non-motor vehicle, or
  2. Goods are transported from port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by customs.
  3. Notified goods are transported

If the distance between consignor/ consignee and transporter is less than 10 kms, and both the parties are within the same state, there is no need to file Part-B of e-way bill.

What documents needs to be provided to transporter?

  1. Tax invoice or bill of supply or delivery challan
  2. E-way bill copy

How many parts does an e-way bill consist of?

There are 2 parts in e-way bill – Part A & Part B. In Part A, details of consignor/ consignee and details of goods will be mentioned. Part B will contain transporter and vehicle details.

Can e-way bill be cancelled or deleted?

Although E-way bill cannot be deleted after it has been generated, it can be cancelled within 24 hours of its generation. E-way bill be cancelled only if –

  • Goods are not transported, or
  • Goods are transported, but details mentioned in e-way bill are different from actual details of goods.

Can e-way bill be edited or corrected?

No, details once entered cannot be edited or corrected. If there any mistakes, e-way bill needs to be cancelled.

What is the validity of issued e-way bill?

If the distance is less than 100 kms, e-way bill will be valid for 1 day. For every additional 100 kms or part thereof, validity will increase by 1 day.

For example, if the distance is 635 kms, the validity will be 7 days. If the distance is 356 kms, validity will be 4 days.

Do I need to re-issue e-way bill if the vehicle changes before actual transportation or during transit?

There is no need to issue a fresh e-way bill. Actual vehicle number must be updated in EWB-01. Transporter must carry the updated e-way bill with him during the movement of goods.

Can a single e-way bill be issued for multiple invoices of a single consignor and consignee?

No, a separate e-way bill has to be issued for each invoice. A single e-way bill can’t be issued for multiple invoices. If goods of all the invoices are going in a single vehicle, a consolidated e-way bill can be issued after separate e-way bill is issued for each invoice.

Is there a penalty for non-filing of e-way bill?

If goods are moved without filling e-way bill, 200% of GST amount of invoice will be charged as penalty.

Can I issue e-way bill on my mobile phone?

Yes. For issuing e-way bill through messaging (sms) or android app, you need to register IMEI number of the mobile on the common portal. The registered mobile can be then used for issuing e-way bills.

About Masters India - GST Suvidha Provider

Masters India, a leading GST Suvidha Provider (GSP) offering GST & EWay Bill Compliance Solution and APIs to make businesses in India GST Ready.

Comments 31

MAHIMA PRODUCTS

January 31, 2018

we are line saler we donot know the recipient how can we enter the document type and document number and customer gstin in the part A of eway bill entry form please answer

SANJIV

February 1, 2018

IS E WAY BILL NECESSARY FOR GOODS LYING WITH TRANSPORTERS GODOWN BILLED IN JAN 2018.

IS U.P GOVT E WAY BILL IS ALSO RREQUIRED WITH BILLS DATED JAN2018

CA Ruchika Tulsyan

February 2, 2018

E-will is postponed for inter state & Intra state movement of goods and further date will be notified soon

Mudit Gupta

February 12, 2018

Meine eway bill 1 generate kiya tha but hua ni sirf token hi generate hua site dikat kr ri thi fir meine new gst eway bill download krlia but on the way meri gaadi check hogyi wo khtey h that new gst eway is not valid and penalty bi lga rh h wo kia token generate hua tha usse mein safe rh sakta hu ya mko penlty pay krni pdegi???

V.bhaskarareddy

February 3, 2018

Sir I am transporting the goods to local ICD which is about 15 km Do I need to issue EWaybill

CA Ruchika Tulsyan

February 5, 2018

The e-way bill is required to transport all the goods with the value exceeding fifty thousand rupees except the goods specified in Annexure to the notification.

Gaurang Vora

February 5, 2018

Sir, can you explain, as a Goods Receiver, what are my responsibilities and compliance of an issued E-way bill from supplier ?

anil

February 5, 2018

what amount needs to be added in e way bill

its urgent pls

anil

February 5, 2018

can u pls reconfirm its little urgent

KAVITHA

February 6, 2018

DEAR SIR,
WHILE GENERATING E-WAYBILL IT SHOWS ME AS TO ENTER TRANSPORT DETAILS OR VEHICLE NUMBER..SO I ENTERED ONLY TRANSPORTER DETAILS.SO IN WAYBILL IT APPEARED AS NOT VALID FOR MOVEMENT AS VEHICLE NUMBER IS NOT ENTERED.ALREADY ONE WAYBILL CANCELLED.WHAT TO DO NOW????

CA Ruchika Tulsyan

February 8, 2018

Enter vehicle number either yourself or ask transporter to fill it

Pratik Parekh

February 7, 2018

We have send empty Gas Cylinder return back to the Company, so how we make e-way bill.
please explain.

ADESH GUPTA

February 20, 2018

1.CAN A SUPPLIER FILL TRANSPORTER DETAILS?
2 IF A TRANSPORTER IS YET UNREGISTERED, IS VEHICLE NO IS SUFFICIENT FOR GENERATING E WAY BILL.
3. I HAD GENERATE ONE EWAY BILL ON 1ST FEB AND SEND MATERIAL. MATERIAL SAFELY DELIVER TO PURCHASER. BUT PURCHASER REJECT MY EWAYBILL ON 3RD FEB. WHAT I DO TO SAFE/VALID MY TRANSACTION.

D

March 7, 2018

E-way bill in case of sales return – whether we need to generate or cancel the generated one?

CA Ruchika Tulsyan

March 19, 2018

In case of sales return you need to generate new one

NITESH

March 16, 2018

I GENERATED EWAY BILL FROM NATIONAL GST PORTAL FOR GOODS MOVEMENT IN UTTAR PRADESH , AND GOODS CAPTURED BY DEPARTMENT ALLIED THAT IT IS NOT GENERATED FROM UP COMMERCIAL TAX DEPPT WHAT ARE CONSEQUENCES

CA Ruchika Tulsyan

March 19, 2018

If you have generated through national portal show them with proper document, they can’t deny for accepting the same

Nishit zaveri

March 17, 2018

Hi
We were sending material from maharashtra to mudhol karnataka. Worth 14lacs.
In maharashtra e way bill is not appilcable as of now. Goods are being transported in our own vehicle.
Now our truck is held up for the eway bill.and have taken the truck to gst office .
What shuld i du. Please advice.

Nikesh Kumar Lalwani

March 24, 2018

If the consignor is transporting goods in one particular goods tempo to consignees and the value of the goods collectively is above Rs 50000 then Should a E way bill be generated. Plz do let me know.

rakesh

March 28, 2018

is eway bill required for LPG distributors when they are sending back empty cylinders to the plant for refilling the cylinder.

Vipin

March 30, 2018

Sir, can you explain, as a Goods Receiver, what are my responsibilities and compliance of an issued E-way bill from supplier .do i need to close the way Bill by going on the portal that goods have been delivered.transaction competed

Harsh Gulati

April 4, 2018

A motor truck is carrying goods of multiple invoice which are less than 50000 but the cumulative value of such invoices is greater than 50000. Here does a transporter require Eway bill for every invoice ?

B.N.Agrawal

June 3, 2018

A consolidated way bill is to be generated by the transporter.

R. Ranganathan

April 10, 2018

If we are custom broker / forwarder handling exporter, I presume the shipper / exporter has to generate the e. Way bill showing receiver as actual consignee / buyer located overseas (as unregistered. And shipper should our company as receiver. Is it correct?? If shipper does send generate the E. Way bill showing our company as “receiver” how do we handle it?

SRIDHAR

April 12, 2018

is e way bill required for sending back the empty LPG cylinders to plants for refilling the cylinders?

sandeep

April 17, 2018

We are manufacturer of Industrial gases like Nitrogen,Oxygen which we sell in cylinders and inreturn we get empty cylinders from customer for refill. Is E-way bill is needed for these empty cylinders

Deepchandra verma

April 30, 2018

Railway/government material sent one store to other or iske yo contractor for job E-way bill required for tra deportation

Prem S. Patel

May 2, 2018

Hello,
1 company, 5 different shipment, going in same vehicle, value of 5 shipment is more than 50,000/- do i have to go for e way bill?

RK SONI

May 23, 2018

IS e WAY BILL REQUIRED FOR RETURN OF REJECTED GOODS BY THE RECEIVER

Is e way bill required for transfer of goods from one branch to another which were purchased in the past say 10 years back

Naresh Kaushik

May 29, 2018

Is e-way bill required for movement of goods from company warehouse to ICD e.g. ICD Tughlakabad for export purpose.

HARDIK

July 2, 2018

DO WE NEED TO GENERATE E WAY BILL IF WE TRANSFER MATERIAL WITH IN CITY?