CHAPTER 10.

E-WAY BILL[M18,M19,RTP M19]

➔ GLIMPSES

1. What is E-way bill?

2. When should E-way bill be issues?

3. Exception to general rule

4. Modes of generation

5. Who generates E-way bill

6. Parts of FORM GST EWB-01

7. Format and validity of E-way bill

8. Forms and Validity of E-way bill

9. Bill to ship to model

10. Transfer of goods from one conveyance to another

11. Documentation verification and inspection

A. What is e- • It is an electronic way bill (document) for movement of goods which can
way bill? be generated on e-way bill portal.

• E-Way bill is required for movement of goods of value in excess of Rs.

50,000. Such movement can be for any purpose including but not

limited to sale, repair, consignment, on approval supply etc.

B. When E Waybill will be generated when there is a movement of goods of value

should e-way more than Rs. 50,000 under following circumstances:

bill be issued? ➔In Relation to Supply (Sale, sales return, purchase, purchases

return, stock transfer, import, export)

➔For reason other than supply (stock transfer, Sale on approval

basis, goods sent on job work, Exhibition/fairs, own use)

➔Inward Supply from an unregistered person

C. Exception to Generation of E-way bill is compulsory even if value is less than or equal to

general rule Rs.50,000 in the following cases:

• Inter-state movement of goods by the Principal to the Job-worker.

• Inter-state transport of handicraft goods by a dealer exempted from

GST registration.

D. Modes of • Various Modes of Generating e-Way Bill

generation a) Web (Online)

b) Android App – The IMEL of the phone and the registered mobile

number has to be given.

c) SMS based (through registered Mobile Number).

CA Mahesh Gour P a g e | 10.1

 d) Excel based upload is provided for bulk generation.

• If the e-Way Bill is generated with wrong information, it can be

cancelled, and new E-Way Bill can be generated.

• Provision for cancellation of e-way Bill within 24 hours by the person

who have generated the e-Way Bill.

• The Recipient can reject the e-way Bill within 72 hours of generation.

• Alert messages are also issued to the Users through Online and SMS.

E. Who Case Particular Case

generates e- Case 1. Goods are transported by Registered Person by Registered Person

way bill Rail/ Vessels/ Air (as a consigner/ consignee) →

Note:

In case of Railway ➔ Not required to

Generate EWB at time of movement of

goods but it should be generated before

or at time of delivery of goods.

Case 2. EWB is not generated by Registered Person & Transporter

Goods are handed over to transporter, for

transportation of Goods by road

Case 3. Movement of Goods is caused by Unregistered Unregistered Person

Person → or transporter may

at their option,

Generate EWB

[Second provision of

Rule 138(3)]

Case 4. Goods are supplied by Unregistered Person to Registered Person

Registered Person (Recipient) ➔

F. Parts of PART A of EWB PART B of EWB

• Place of Delivery (PIN Code of place of Delivery)
Form GST • Document No. (Tax invoice, Bill of supply & Delivery Challan Vehicle No.
etc.) (if goods transported by roads)
EWB - 01 • Document date
• Value of goods (including Tax & Cess)
• HSN Wise summary (if aggregate turnover up to 5 crore; 2
digits & for more than 5 crore; 4 digits).
• Transport Document Number (GRN, Railway receipt, air way
bill etc)

E-WAY BILL

G. Not Explanation 2 to rule 138(3) stipulates that E-way bill is valid for movement

Required up to of goods by road only when the information in Part-B is furnished. However,

50 km details of conveyance may not be furnished in Part-B of the e-way bill where

CA Mahesh Gour P a g e | 10.2

 the goods are transported for a distance of up to 50 km within the

State/Union territory:

• From the place of business of the consignor to the place of business of

the transporter for further transportation [Third proviso to rule 138(3)] or

• From the place of business of the transporter finally to the place of

business of the consignee [Proviso to rule 138(5)].

40Km Distance Transporter Z Transporter Y

Mumbai Andheri Jaipur
Part B ‘Z’ handover
Not required, if goods to ‘Y’ in
s
distance is up to jaipur on 25th
Supplier 50 km Transporter Z Jan 20 Recipient
Mr. Ram Filled part B on 22/01/20 Delhi
Vasai (Andheri to Jaipur)

New EWB : Not Required

Only Updation is required in part
Mr. Ram Filled part A on 19/01/20 & Goods
B
Handover to transporter Z

H. Forms Forms

and validity Froms Description

of e-way bill Form GST EWB- 01 E-Way Bill Form

Form GST EWB- 02 Consolidated e-way bill form to be generated by

transporter.

Form GST EWB- 03 Inspection report to be filled up by proper officer

Form GST EWB- 04 Form to upload details by transporter, if vehicle

detained for more than 30 minutes

VALIDITY OF E-WAY BILL

Sr. No. Distance Validity Period

1. Up to 100 km One day in cases other than Over

Dimensional Cargo or

multimodal shipment in which

at least one leg involves transport

by ship

2. For every 100 km. or part thereof One additional day in cases other

Thereafter than Over Dimensional

Cargo or multimodal shipment in

which at least one leg involves

CA Mahesh Gour P a g e | 10.3

 transport by ship

3. Upto 20 km. One day in case of Over

Dimensional Cargo or

multimodal shipment in which at

least one leg involves transport
by ship

4. For every 20 km. or part thereof One additional day in case of

Thereafter Over Dimensional Cargo or

multimodal shipment in which at

least one leg

Validity of the e-way bill can be extended within eight hours from the time

of its expiry.

• An e-way bill is valid for periods as listed above, which is based on the
distance travelled by the goods.

The e-way bill has been generated and the period of validity shall be
counted from the time at which the e-way bill has been generated and

each day shall be counted as the period expiring at midnight of the

day immediately following the date of generation of e-way bill.

This can be explained by following examples –

▪ Suppose an e-way bill is generated at 00:04 hrs. on 14th March.

Then first day would end on 12:00 midnight of 15 -16 March.

Second day will end on 12:00 midnight of 16 -17 March and so on.

Example: -A consignor hands over his goods for transportation on Friday to

transporter. However, the assigned transporter starts the movement of

goods on Monday. The validity period of e-way bill starts only after

the details in Part B are updated by the transporter for the first time.

In the given situation, Consignor can fill the details in Part A on

Friday and handover his goods to the transporter. When the

transporter is ready to move the goods, he can fill Part B i.e. the

assigned transporter can fill the details in Part B on Monday and

the validity period of the e-way bill will start from Monday & one

day will be completed 12:00 midnight of Tue- Wed [Press Release

No. 144/2018 dated 31.03.2018].

I. Bill to ship In a “Bill To Ship To” model of supply, there are three persons involved in a

to model transaction, namely:

‘A’ is the person who has ordered ‘B’ to send goods directly to ‘C’.

CA Mahesh Gour P a g e | 10.4

 ‘B’ is the person who is sending goods directly to ‘C’ on behalf of ‘A’.

‘C’ is the recipient of goods.

In this complete scenario. two supplies are involved and accordingly two tax

invoices are required to be issued:

Invoice 1: which would be issued by ‘B’ to ‘A’.

Invoice 2: which would be issued by ‘A’ to ‘C’.

It is clarified that as per the CGST Rules, 2017, either A or B can generate the

E-Way Bill but it may be noted that only one e-Way Bill is required to be

generated [Press Release dated 23.04.2018]

J. Transfer of Where the goods are transferred from one conveyance to another, the

goods from one consignor or the recipient, or the transporter shall, before such transfer and
conveyance to further movement of goods, update the details of conveyance in Part B of

another the e-way bill on the common portal [Rule 138(5)].

The consignor/recipient, or the transporter, may assign the e-way bill

number to another - registered/ enrolled transporter for updating the

information in Part B for further movement of the consignment

[Rule 138(5A)].However, once the details of the conveyance have been updated

by the transporter in Part B, the consignor or recipient, as the case may be,

who has furnished the information in Part Ashall not be allowed to assign

the e-way bill number to another transporter

[Proviso to rule 138(5A)].

Example: Mr. Ram is required to move goods from Japan to Mumbai. He

appoints Transporter R for movement of his goods. Transporter R moves the

goods from Japan to Ahemdabad For completing the movement of goods i.e.,

from Ahemdabad to Mumbai Transporter R now hands over the goods to

Transporter S. Thereafter, the goods are moved to the destination i.e. from

Ahemdabad to Mumbai by Transporter S. In such a scenario, only one e-way

bill would be required.

Part A can be filled by the consignor and then the e-way bill will be

assigned by the consignor to Transporter R. Transporter R will fill the vehicle

details, etc. in Part B and will move the goods from Japan to Ahemdabad.

On reaching Ahemdabad, Transporter A will assign the said e-way bill to

the Transporter S. Thereafter, Transporter S will be able to update the details

of Part B. Transporter S will fill the details of his vehicle and move the goods

from Ahemdabad to Mumbai [Press Release No. 144/2018 dated 31.03.2018].

K. Exemption from generation of e-way bill

CA Mahesh Gour P a g e | 10.5
 Exemption from generation of e-way bill

Where the goods are being transported

Which are Form the customer port, Airport, air cargo The transit Up to a distance of 20
By non-
specified in complex and land customs station to Inland cargo from or km from the place of
motorized
annexure container depot or container fright station to Nepal or business to weighbridge
conveyance
or vice versa Bhutan or vice versa

Exempted goods Non-taxable goods Goods covered under Schedule

(except de-oiled i.e. petrol, natural gas, III of CGST Act, (no supply
cake) alcohol etc. items)

Consignor of goods is Govt. / Movement of goods caused by Empty cargo Empty cylinders
Local Authority defence formation container

By rail Other than rail

EWB not EWB required

required

L. . Rule 138 A: The person in charge of a conveyance shall carry the

Documentation, Documents invoice or the bill of supply or delivery challan and a

Verification and and devices copy of the e-way bill or the e-way bill number,

Inspection to be carried either physically or electronically or mapped to a Radio

by a person Frequency Identification Device (RFID) embedded on to

in charge of the conveyance in such manner as may be notified by

a conveyance the commissioner.

Rule 138 B: a) The Commissioner or empowered officer may authorize

Verification proper officer to intercept any of conveyance for

of documents verification of e-way bill.

and b) The Commissioner shall get RFID readers installed at

conveyances places where the verification of movement of goods is

CA Mahesh Gour P a g e | 10.6

 required to be carried out and verification of movement

of vehicles shall be done through such device readers

where e-way bill has been mapped with the said

device.

c) The physical verification of conveyances shall be

carried out by the proper officer as authorized by the

Commissioner or an officer empowered by him in his

behalf.

Rule 138 C: a) A summary report of every inspection of goods in

Inspection & transit shall be recorded online by the proper officer

Verification within 24 hours of the inspection and final report

Of goods. shall be recorded within 3 days of such inspection.

b) Where the physical verification of the goods being

transported on any conveyance has been done during

transit at one place within the State or 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.

Rule 138 D: Where a vehicle has been intercepted and detained for a

Facility for period exceeding 30 minutes, the transporter may upload

uploading said information in prescribed form on the common portal.

information Example: -

regarding Where a conveyance carrying 25 consignments is

detention of intercepted and the person-in-charge of such

vehicle: conveyance produces valid e-way bills and/or other

relevant documents in respect of 20 consignments, but

is unable to produce the same with respect to the

remaining 5 consignments, detention/ confiscation can

be made only with respect to the 5 consignments and

the conveyance in respect of which the violation of the

Act or the rules made thereunder has been established

by the proper officer.

➔ CLARIFICATION

E-Way Bill Generation is Blocked in respect of Non-filers

CA Mahesh Gour P a g e | 10.7

 Registered person Non-Filing of

1. Person other than composition a) GSTR-3B (Returns) for a consecutive

Supplier Period of 2 Month

OR

b) GSTR-1 for any 2 Months or

Quarters, as the case may be

2. Composition supplier [U/s 10 of The statement in FORM GST CMP 08

CGST Act] For 2 Consecutive Quarters

Avail the benefit of NN 02/2019

[presumptive Levy Scheme]

E.g.: Mr. ‘X’ (other than composition supplier) fails to furnished GSTR – 3B for month of

April 2020(Due date 20th May 2020) & May 2020 (Due Date 20th June 2020)

Portal will automatically block EWB from 21st June 2020

Suppose Mr. ‘X’ Fails to furnished GSTR – 3B for month of June 2020 (Due Date 20th July) Also

Generation of EWB remain Blocked

Suppose Mr. ‘X’ furnished GSTR – 3B for month of April 20 & month of May 20 on 25th July

Portal will automatically unblock the on next day [Because default period has been reduced & now it is less than 2
Months]

Do You Know?

The Commissioner may, on receipt of an application from a registered person in form GST

EWB – 05, unblock the blockage of Generation of EWB (Subject to Conditions) by issuing

an order in Form GST EWB – 06.

CA Mahesh Gour P a g e | 10.8