E-way bill in GST is an electronic document generated on the GST portal evidencing movement of goods. Under GST transporters should be required to carry an eWay Bill when moving goods from one place to another when certain conditions are satisfied.
2. Information to be furnished in e-way bill
E-way bill in GST has two Components
- Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; and
- Part B comprising transporter details (Vehicle number). As per Rule 138 of the CGST Rules, 2017,every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than ₹50,000/- is required to furnish above mentioned information in part A of e-way bill. The part B containing transport details helps in generation of e-way bills.
3. When is required to be generated?
E-way Bill in GST is mandatory in case of movement of goods of consignment value exceeding ₹50,000.
Movement should be:
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
Registered person causing movement of goods shall furnish the information relating to the said goods in Part A of Form GST EWB-01 before commencement of such movement.
Exceptions to minimum consignment value of ₹50,000
For certain specified Goods, the eway bill needs to be generated mandatorily even if the value of the consignment of Goods is less than ₹50,000:
- Inter-State transfer of goods by principal to job-worker
- Inter-State transfer of handicraft goods by a person exempted from obtaining registration
4. Who can generate the e-way bill in GST?
- Registered Person: Eway bill must be generated when there is a movement of goods of more than ₹50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bills even if the value of goods is less than ₹50,000.
- Unregistered Persons: Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
- Transporter: Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
5. Situations where E-way Bill is not required to be generated
No e-way bill is required to be generatedin the following cases:
- The mode of transport is non-motor vehicle
- Where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs
- Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
- where the goods [other than de-oiled cake], being transported, are exempt from tax
- where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel
- where the supply of goods being transported is treated as no supply under Schedule III of the Act
- where the goods are being transported –
- under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
- under customs supervision or under customs seal
- where the goods being transported are transit cargo from or to Nepal or Bhutan
- any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
- where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail
- where empty cargo containers are being transported
- where the goods are being transported upto a distance of 20 km from the place of the business
- where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply
- where the goods being transported are the ones given below:
- Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers
- Kerosene oil sold under PDS
- Postal baggage transported by Department of Posts
- Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
- Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
- Used personal and household effects
- Coral, unworked (0508) and worked coral (9601)]
6. How to generate E-way Bill in GST
The e-way bill can be generated by the registered person in any of the following methods;-
- Web (Online) – Please see the user manual for using web based system for e-way bill generation.
- Android App – The IMEI of the phone and the registered mobile number has to be given.
- SMS based (through registered Mobile Number).
- Excel based upload is provided for bulk generation.
7. Documents or Details required to generate E-way Bill
- Invoice/ Bill of Supply/ Challan related to the consignment of goods
- Transport by road – Transporter ID or Vehicle number
- Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document
8. Validity period of e-way bill/consolidated e-way bill
Distance within country
Validity period from
Upto 100 km
One day in cases other than Over Dimensional Cargo
For every 100 km or part
One additional day in cases
other than Over
Upto 20 km
One day in case of Over
For every 20 km
or part thereof
One additional day in case
of Over Dimensional Cargo
9. Acceptance/rejection of e-way bill
- The person causing movement of goods shall generate the e-way bill specifying the details of other person as a recipient who can communicate the acceptance or rejection of such consignment specified in the e-way bill.
- If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill or the time of delivery of goods whichever is earlier, it will be deemed that he has accepted the details.
10. Cancellation of e-way bill in GST
E-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. The e-way bill can be cancelled within 24 hours from the time of generation.
Also read: Input tax credit in GST
11. Frequently Asked Questions (FAQ’s)
Q1. Whether an e-way bill is required for all the goods that are being transported?
Ans. The e-way bill is required to transport all the goods except exempted under the notifications or rules. Which discussed in above point no. 5.
Q2. Why is the e-way bill required?
Ans. Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required.