E-Way Bill
GST FAQ 3rd Edition – December, 2018 – GST Frequently Asked Questions (FAQs)
GST
13.3 E-Way Bill
\nQ 104. What is an E Way Bill?
\nAns. E-way bill (FORM GST EWB-01) is an electronic document (available to consignor (i.e. supplier) \/ consignee (i.e. recipient) \/ transporter) generated on the common portal evidencing movement of goods of consignment value more than ₹ 50000\/-. It has two Components –
\n(i) Part A comprising of details of GSTIN of supplier and – recipient, place of despatch (indicated by PIN code), place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation; and
\n(ii) Part B -comprising of transport details – transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road.
\nQ 105. What is the common portal for e-way bill?<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y tax, integrated tax and cess charged, if any, in the document. Furthermore, in view of the valuation provisions in Section 15 of the CGST Act, 2017, Customs duty shall also be includible in the value of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n-domestic exempted category (NDEC) customers = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y of defence as a consignor or consignee; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n art A of FORM GST EWB-01. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated in respect of goods being transported by a non-motorised conveyance; goods 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; and in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; However, the supplier has an option to generate e-way bill under “citizen” option on the e-way bill portal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bill? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o him by the taxpayers for transportation, in one of the following ways: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n EWB-01 has been furnished by the recipient or the transporter; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rter = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y and will be governed by the underlying validity period of the individual e-way bills. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cific conveyance can also be carried out by any officer, on receipt of specific information on evasion of tax, after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rson in charge of a conveyance while transporting goods? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an a tax payer update his business name, address, mobile number or e-mail id in the e-way bill system? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s. Transporter A moves the goods from City X to City Y. For completing the movement of goods i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. How would the e-way bill be generated in such situations? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be mentioned as per the explanation 2 of the sub- rule (1) of rule 138. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" E-Way BillGST FAQ 3rd Edition – December, 2018 – GST Frequently Asked Questions (FAQs)GST13.3 E-Way Bill Q 104. What is an E Way Bill? Ans. E-way bill (FORM GST EWB-01) is an electronic document (available to consignor (i.e. supplier) \/ consignee (i.e. recipient) \/ transporter) generated on the common portal evidencing movement of goods of … Continue reading “E-Way Bill”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16012","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16012","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16012"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16012\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nIn case of movement of goods for reasons other than supply, the movement would be occasioned by means of a delivery challan which is a mandatory document. The delivery challan has to necessarily contain the value of goods as per Rule 55 of the CGST Rules, 2017. The value given in the delivery challan should be adopted in the e-way bill.
\nQ 108. What are the benefits of e-way bill?
\nAns. Following benefits are expected from e-way bill mechanism
\n(i) Physical interface to pave way for digital interface resulting in elimination of state boundary check-posts.
\n(ii) It will facilitate faster movement of goods.
\n(iii) It will improve the turnaround time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as we<\/p>\n
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\n2
\nKerosene oil sold under PDS
\n3
\n Postal baggage transported by Department of Posts
\n4
\nNatural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
\n5
\nJewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
\n6
\nCurrency
\n7
\nUsed personal and household effects
\n8
\nCoral, un-worked (0508) and worked coral (9601)
\nb) Goods being transported by a non-motorised conveyance;
\nc) Goods 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; and
\nd) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.
\ne) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2\/2017- Central tax (Rate) date<\/p>\n
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\nl) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
\nm) where empty cargo containers are being transported; and
\nn) where the goods are being transported up to a distance of twenty kilometres from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
\nQ 112. Whether an e-way bill is to be issued, even when there is no supply?
\nAns. Yes. Even if the movement of goods is caused due to reasons others than supply, the e-way bill is required to be issued. Reasons other than supply include movement of goods due to job-work, replacement under warranty, recipient not known, supply of liquid gas where quantity is not known, supply returns, exhi<\/p>\n
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\nIn a nutshell, E-way bill is to be generated by the consignor or consignee himself (if the transportation is being done in own\/hired conveyance or by railways by air or by Vessel) or the transporter (if the goods are handed over to a transporter for transportation by road). In case the goods to be transported are supplied through an e-commerce operator, the information in Part A may be furnished by such ecommerce operator.
\nQ 114. Who has to generate E-way bill in case of transportation of goods by rail, air or vessel?
\nAns. The registered person, being the supplier or recipient, is required to generate E-way Bill by furnishing the information in part B of the E-Way bill viz. transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number).
\nQ 115. Who causes movement of goods?
\nAns. The movement of goods can be caused by the supplier, if he is registered and he undertakes to transport the goods. <\/p>\n
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\nIf e-way bills, wherever required, are not issued in accordance with the provisions contained in Rule 138, the same will be considered as contravention of rules. As per Section 122(1)(xiv) of CGST Act, 2017, a taxable person who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to a penalty of ₹ 10,000\/- or tax sought to be evaded (wherever applicable) whichever is greater. Moreover, as per Section 129(1) of CGST Act, 2017, where any person transports any goods or stores any goods while they are in transit in con<\/p>\n
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\nRecipient is known and is registered
\nDeemed to be caused by the Registered recipient
\nRecipient to generate e-way bill
\nQ 119. What are the reasons for transportation to be furnished in the part A of e-way bill?
\nAns. E-way bill is to be issued for movement of goods, irrespective of the fact whether the movement of goods is caused by reasons of supply or otherwise. The format for GST EWB-01 lists ten reasons for transportation viz Supply, Export or Import, Job Work, SKD or CKD, Recipient not known, Line Sales, Sales Return, Exhibition or fairs, for own use and Others, one of which can be chosen.
\nQ 120. Whether an unregistered transporter need to compulsorily enroll on the e-way bill system?
\nAns. Yes, in terms of Rule 58 of the CGST Rules, 2017 read with section 35(2) of the CGST Act, 2017, a transporter and operator of godown or warehouse, if not already register<\/p>\n
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\nAns. Where an e-way bill has been generated, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill.
\nHowever, if the e-way has been verified in transit in accordance with the provisions of rule 138B of the CGST Rules, 2017, the same cannot be cancelled.
\nQ 123. What happens if the conveyance is changed en-route?
\nAns. Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01.
\nAny transporter transferring goods from one conveyance to another in the <\/p>\n
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\n * The transporter can go to reports section and select 'EWB assigned to me for trans' and see the list.
\n * The transporter can go to 'Update Vehicle No' and select 'Generator GSTIN' option and enter taxpayer GSTIN, who has assigned or likely to assign the EWBs to him.
\n * The tax payer can contact and inform the transporter that the particular EWB is assigned to him.
\nQ 126. How does the supplier or recipient come to know about the e-way bills generated on his GSTIN by other person\/party?
\nAns. The supplier or the recipient can view the same from either of the following options:
\n * He can view on his dashboard, after logging on to the system;
\n * He can go to reject option and select date and see the e-way bills generated on his GSTIN by others.
\n * He can go to report section and see the 'EWBs by other parties'.
\n * He will get one SMS everyday indicating the total eway bill activities on his GSTIN.
\nQ 127. H<\/p>\n
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\n(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
\non the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
\nIn case, the person to whom the information in Part-A is made available, does not communicate his acceptance or rejection within seventy-two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
\nQ 130. What happens if multiple consignments are transported in one conveyance?
\nAns. Where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02<\/p>\n
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\nQ 131. Many distributors transport goods of multiple customers and know the details of the requirement only at the time of delivery? What to do if name of the consignee is not known?
\nAns. Such movement of goods would be for reasons other than supply. The reasons for transportation will have to be mentioned in the Part A of the e-way bill.
\nQ 132. What is the validity period of e-way bill?
\nAns. The validity of e-way bill remains valid for a time period which is based on distance to be travelled by the goods as below:
\nDistance
\nValidity Period
\nUp to 100 Km
\nOne day in cases other than Over Dimensional Cargo
\nFor every 100 km or part thereof thereafter
\nOne additional day in cases other than Over Dimensional Cargo
\nUp to 20 km
\nOne day in case of Over Dimensional Cargo
\nFor every 20 km. or part thereof thereafter
\nOne additional day in case of Over Dimensional Cargo:
\nQ 133. What is a day for e-way bill? How to count hours\/day in e-way b<\/p>\n
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\nQ 136. Can a e-way bill be modified?
\nAns. No. Part-A of an e-way bill once generated, cannot be modified. However, Part-B can be updated as many times as the transport vehicle is changed within the overall validity period. The validity period is not changed when the Part-B is updated.
\nQ 137. Is it necessary to feed information and generate e-way bill electronically in the common portal?
\nAns. Yes. The facility of generation and cancellation of eway bill is also available through SMS.
\nQ 138. What is EBN? Who gives it?
\nAns. Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. The common portal will generate the EBN.
\nQ 139. Whether e-way bill generated in one state is valid in another state?
\nAns. Yes, it is valid throughout the country.
\nQ 140. Wh<\/p>\n
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\nQ 142. Are there any checks and balances on excessive use of power of interception of vehicles and inspection of goods?
\nAns. A summary report of every inspection of goods in transit shall be recorded online on the common portal by the proper officer in Part A of FORM GST EWB-03 within twenty-four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
\nOnce physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
\nWhere a vehicle ha<\/p>\n
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\nAns. The person in charge of a conveyance shall carry-
\n(a) the invoice or bill of supply or delivery challan, as the case may be; and
\n(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.
\nQ 146. What are RFIDs?
\nAns. RFIDs are Radio Frequency Identification Device used for identification. The Commissioner may require RFIDs to be embedded on to the conveyance in such manner as may be notified. The Commissioner shall get RFID readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.
\nQ 147. Is it necessary that the e-way bill has to be mapped to a RFID device?
\nAns. <\/p>\n
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\nAns. No. EWB System will not allow tax payer to update these details directly. The taxpayer has to change these details at GST Common portal, from where it will be updated in EWB system.
\nQ 150. What are the modes of e-way bill generation?
\nAns. The e-way bill can be generated through multiple modes viz. the common portal for e-waybill or Using SMS based facility or Android App or Site-to-Site integration or GSP (Goods and Services Tax Suvidha Provider).
\nFor using the SMS facility, a person has to register the mobile numbers through which he wants to generate the eway bill on the e-way bill system.
\nFor using Android App, the tax payer has to register the EMEI numbers of the mobiles through which he wants to generate the e-way bill on the e-way bill system.
\nFor site to site integration, the APIs of the e-way bill system have to be used for integrating the system.
\nQ 151. What is th<\/p>\n
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\nAns. In such a scenario, only one e-way bill would be required. PART A of Form GST EWB-01 can be filled by the consignor and then the e-way bill will be assigned by the consignor to Transporter A.
\nTransporter A will fill the vehicle details, etc. in Part B of FORM GST EWB-01 and will move the goods from City X to City Y. On reaching City Y, Transporter A will assign the said e-way bill to the Transporter B. Thereafter, Transporter B will be able to update the details of PART B. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z.
\nQ 155. Consider a situation where a Consignor hands over his goods for transportation on <\/p>\n
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\nQ 158. How to handle “Bill to” – “Ship to” invoice in e-way bill system?
\nAns. In the e-way bill form, there are two portions under 'TO' section. In the left hand side – 'Billing to' GSTIN and trade name is entered and in the right hand side – 'Ship to' address of the destination of the movement is entered. The other details are entered as per the invoice.
\nIn case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.
\nQ 159. What form of e-way bill – original printout or soft copy need to be carried by the transporter?
\nAns. An e-way bill number may be available with the person in ch<\/p>\n
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