Contents

PAGE

1
E-WAY BILL FOR TRANSPORT OF GOODS

1.1 Background of e-way bill provisions 1

1.1-1 Position in respect of applicability of e-way bill
provisions for movement of goods within the
State 3
1.1-2 Relaxations given by some State Governments in
respect of e-way bills 6
1.1-3 Common portal to upload details of e-way bills 7
1.1-4 Register or enroll on the portal before you start using
the EWB portal 8
1.1-5 Amendments made in registration on GSTIN Common
portal do not get automatically amended in e-way bill
portal 9
1.1-6 New tool for bulk generation of e-way bills w.e.f.
1-10-2018 10
1.2 Generation of e-way Bill 10
1.2-1 Who is required to generate Part A of GST EWB-01 10
1.2-2 Generation of unique number 12
1.2-3 E-way bill to be generated for inter-State supply if
aggregate value in conveyance exceeds Rs. 50,000 -
Provision not effective from 1-4-2018 12
1.2-4 E-way bill even if value of consignment is below
Rs. 50,000 in certain cases 14
1.2-5 Option to generate e-way bill even if value less than
Rs. 50,000 14
I-5
 CONTENTS I-6

PAGE
1.2-6 Value of consignment in Part A to be inclusive of tax 14
1.2-7 Contents of Part A of e-way bill Form GST EWB-01 15
1.2-8 Display of only relevant document names in “Docu-
ment Type” dropdown list based on the selected
Transaction “Sub-Type” 16
1.2-9 Auto-population of State name based on the entered
PIN code 17
1.2-10 Auto-population of Standard rates for tax 18
1.2-11 Additional fields for entering the invoice amount
have been introduced w.e.f. 1-10-2018 19
1.2-12 Alert if total invoice value greater or lower than
total of taxable value plus taxes plus charges 19
1.2-13 Alerting the generator of the EWB through SMS and
pop-up, in case the total invoice value is more than
Rs. 10 Crores 20
1.2-14 Transporter ID is made compulsory for generating
Part A slip 20
1.2-15 Generation of ‘PART A Slip’ when supplier wants to
transport goods himself 20
1.2-16 Multi-Vehicle option 21
1.2-17 Meaning of ‘line sale’ 21
1.2-18 Assignment of Part A of e-way bill by one transporter
to another 21
1.3 ‘Bill to Ship to’ transactions 21
1.3-1 ‘Bill from - dispatch from’ transactions 26
1.3-2 Moving goods in multiple vehicles under one invoice 26
1.3-3 Movement of new vehicles by driving them to
destination 28
1.3-4 If consignee refuses to take delivery of goods 28
1.3-5 Inter-State movement of modes of conveyance,
carrying goods or passengers or for repairs and
maintenance is neither supply of goods nor
services 28
1.3-6 Inter-State movement of rigs, tools and spares, and
all goods on wheel like cranes 29
1.3-7 Extension of validity period of e-way bill 29
I-7 CONTENTS

PAGE

2
FILLING OF PART B OF E-WAY BILL

2.1 Part B of the Form GST EWB-01 31

2.1-1 Filling of Part B by transporter or both Part A and
Part B by transporter 32
2.1-2 Transport of goods by railways, air or vessel 32
2.1-3 Part B of E-way Bill for transport of parcels in
railways to be filled in by registered leaseholder 33
2.2 When Part B is not required to be filled in 34

3
GENERATION OF E-WAY BILL BY PORTAL

3.1 Generation of e-way bill after Part A and Part B are filled in 35
3.1-1 Validity period of e-way bill will be counted by portal
on basis of PIN Code from April 2019 35
3.2 Validity of e-way bill generated 36
3.2-1 Verification of authenticity of e-way bill 37
3.3 Procedure by transporter after generation of e-way bill 37
3.3-1 Cancellation of e-way bill 38
3.3-2 Radio Frequency Identification Device (RFID) by
specified transporters 38
3.3-3 Documents and devices to be carried by a person-in-
charge of a conveyance 39
3.3-4 Tax Invoice or bill of supply to accompany transport
of goods when e-way bill not required 39
3.3-5 Invoice Reference Number (IRN) can be obtained
by supplier electronically 39
3.4 Intimation of acceptance of details by recipient/supplier 40

4
OTHER PROVISIONS RELATING TO E-WAY BILL
4.1 Transport of goods for which e-way bill is not required 42
4.2 Goods for which e-way bill not required as per Annexure to
rule 138(1) 44
 CONTENTS I-8

PAGE
4.3 Other provisions relating to e-way bill 45
4.4 Storing goods in godown of transport after goods reach
destination 46

5
ROAD CHECKS AND VERIFICATION OF
DOCUMENTS AND CONVEYANCES

5.1 Background 47
5.1-1 Inspection and verification of goods during road
checks 48
5.1-2 Transporter can upload details if vehicle detained
for more than 30 minutes 48
5.1-3 Procedure for road checks 48
5.2 Penalty for transporting goods without valid documents 50
5.2-1 Passing of order after seizure or provisional release 51
5.2-2 Detention, seizure and confiscation 53
5.2-3 Confiscation of goods or conveyance and levy of
penalty 53
5.2-4 Confiscation of conveyances 55
5.2-5 Confiscation does not prevent imposition of other
punishment 55
5.2-6 No ITC of tax paid after road check under section 129 55
5.2-7 Procedure for imposition of penalty and confiscation 56
5.3 Penalty equal to tax mandatory - Highway Robbery 57
5.3-1 Penalty of only Rs. 1,000 for minor mistakes in e-way
bill 58
5.3-2 Is it worth going to High Courts with writ petition? 59

6
OVERVIEW OF THE PROVISIONS OF E-WAY BILL

6.1 Provisions of e-way bill at glance 61

I-9 CONTENTS

PAGE

7
TAX INVOICE

7.1 Tax invoice or delivery challan during transport of goods 68

7.2 Invoice for supply of goods or services or both 68
7.2-1 Revised Invoice is also a ‘tax invoice’ 68
7.2-2 Supplementary invoice is Debit Note 68
7.2-3 Supplier 69
7.2-4 Recipient 69
7.2-5 Tax invoice may not be issued if value less than
Rs. 200 69
7.3 Tax Invoice in respect of goods 69
7.3-1 Relaxation in some cases 70
7.3-2 Removal - Meaning 70
7.3-3 Tax Invoice or bill of supply to accompany transport
of goods when e-way bill not required 70
7.4 Tax Invoice in case of continuous supply of goods 70
7.5 Tax Invoice when goods sent on approval basis 71
7.6 Invoice for transportation of goods in knocked down
condition in more than one consignments 71
7.6-1 Removal in separate consignments does not mean
that ‘parts’ are removed 72
7.7 If tax invoice could not be issued at the time of removal 72
7.8 Tax invoice of goods transport agencies 73
7.9 Ticket issued in case of passenger transportation service
is tax invoice 73
7.10 Issue of revised invoices for goods sold during period prior
to registration 73
7.11 Contents of tax invoice 74
7.11-1 Signature on the tax invoice not required on electronic
invoice or digital signature 76
7.12 Relaxation is giving HSN code or accounting code of service 77
7.13 Marking on invoices for exports or supplies to SEZ 77
7.14 Consolidated daily tax invoice when sale to unregistered
person 78
 CONTENTS I-10

PAGE
7.15 Marking on invoice and number of copies of invoice 78
7.16 Amount of tax to be indicated in tax invoice and other
documents 78
7.17 Information of serial numbers on monthly basis 79
7.18 Invoice issued after suppression of facts, fraud, seizure and
confiscation 79

8
DELIVERY CHALLAN

8.1 Delivery challan instead of tax invoice for transportation

of goods in some specific circumstances 80
8.1-1 Delivery challan to be in triplicate 81
8.2 Delivery challan for sending goods for job work 81
8.3 Delivery Challan and Tax Invoice when goods sent on
approval basis 83

9
BILL OF SUPPLY WHEN NO TAX
INVOICE IS REQUIRED

9.1 Bill of supply when no tax invoice is required 84

9.1-1 No Bill of supply for small value goods and services 84
9.1-2 Invoice cum Bill of Supply 84
9.2 Contents of Bill of supply 85
9.2-1 Tax invoice or other document under other Act
acceptable 86

10
GST ON GOODS TRANSPORT SERVICE

10.1 Service of transportation of goods 87

10.1-1 Multimodal transportation of goods 87
10.1-2 Transportation of goods other than multimodal trans-
portation or other than by road, air or water 88
10.2 Goods transport by road 88
10.2-1 Meaning of ‘Goods Transport Agency’ (GTA) 89
I-11 CONTENTS

PAGE
10.2-2 Courier agency 89
10.2-3 Rate of GST 89
10.2-4 Option to pay GST @ 12% under forward charge 90
10.3 Reverse charge in respect of GTA services 90
10.3-1 Mere bill is not consignment note 92
10.3-2 Exemption to service provided to Government etc.
even if they are registered under GST for TDS
purposes 92
10.4 Whether SGST and CGST is payable of IGST payable
under reverse charge if transporter is from out of State 93
10.5 Service provided by person who does not issue
consignment note is not taxable 93
10.5-1 Charging freight in invoice is not GTA service 95
10.6 Input Tax Credit of GST paid on GTA service is available
to recipient 95
10.7 Exemptions in respect of goods transport of specified
goods 95
10.8 Exemption to service of giving vehicles on hire to GTA 96
10.9 GST on outward freight charged in tax invoice in case of
FOR contracts 96
10.10 Tax Invoice of Goods Transport Agencies 96
10.11 Person paying GST was eligible for the abatement upto
30-6-2017 97
10.12 Transport of goods by rail 97
10.12-1 Service of goods transport by vessel or rail within
India exempt 97
10.13 Water transport service of goods 98
10.13-1 Exemption to transport of goods by inland
waterways 98
10.13-2 Service of goods transport by vessel within
India exempt 98
10.13-3 Inward ocean freight from out of India 98
10.14 Inland waterways 99
10.15 Meaning of ‘National Waterway’ 99
10.15-1 Earlier definition 99
10.16 Meaning of ‘Inland water’ 101
 CONTENTS I-12

PAGE
10.17 Reverse charge on inward ocean transport from out of India 101
10.17-1 Rate at which GST payable under reverse charge
on inward ocean freight 102
10.17-2 Outward ocean freight in CIF contracts exempt from
GST from 25-1-2018 to 30-9-2019 102
10.18 Air transport service of goods 103
10.18-1 Outward air freight in CIF contracts exempt from
GST upto 30-9-2019 103
10.19 Cargo handling services 104

APPENDICES
u E-WAY BILL RULES 107
u GOODS EXEMPTED FROM TAX FOR WHICH E-WAY BILL IS NOT
REQUIRED 124
u EXEMPTION TO INTRA-STATE SUPPLY OF HEAVY WATER AND
NUCLEAR FUELS FALLING IN CHAPTER 28 BY THE DEPARTMENT
OF ATOMIC ENERGY TO THE NUCLEAR POWER CORPORATION
OF INDIA LTD. 146
u EXEMPTION TO SUPPLIES OF GOODS BY CANTEEN STORES
DEPARTMENT (CSD) UNDER MINISTRY OF DEFENCE TO UNIT
RUN CANTEENS AND SUPPLIES OF GOODS BY CSD 147
u E-WAY BILL RULES IN HINDI 148
u FAQs ON E-WAY BILL ISSUED BY CBI&C ON 15-12-2018 164
u FAQs ISSUED ON E-WAY BILL PORTAL 176
u USING E-WAY BILL SYSTEM - USER MANUAL FOR TAXPAYERS 199
u NOTIFICATIONS OF STATE GOVERNMENTS GRANTING
EXEMPTIONS FROM PROVISIONS OF E-WAY BILL 253
u PROCEDURE FOR ROAD CHECKS 274
u STORING GOODS IN GODOWN OF TRANSPORT AFTER
GOODS REACH DESTINATION 302
u NOMINAL PENALTY OF ONLY RS. 1000 FOR MINOR MISTAKES
IN E-WAY BILL 304
u CHANGES MADE IN E-WAY BILL SYSTEM W.E.F. 1-10-2018 306
u COMMON ENROLMENT FOR GSTIN REGISTERED
TRANSPORTERS AVAILABLE, W.E.F. 19-6-2018 311
u MULTI VEHICLE OPTION FOR E-WAY BILL W.E.F. 29-9-2018 313
u PROPOSED IMPROVEMENTS IN E-WAY BILL GENERATION,
W.E.F. 16-11-2018 318
u ENHANCEMENTS IN E-WAY BILL SYSTEM 321
u NEW FAQs ON E-WAY BILL 327