A Study On e Way Bill

A PROJECT REPORT
ON
“The Study on E-Way Bill System”
SUBMITTED
IN PARTIAL FULFILMENT FOR THE REQUIREMENT OF THE
AWARD OF DEGREE OF BACHELOR OF MANAGEMENT
STUDIES
SEMESTER VI
(2022-2023)
SUBMITTED BY
PRANALI KIRAN SALUNKE
SEAT NO.
UNDER THE GUIDANCE OF

PROF. DEVIKA SURYAWANSHI
PEOPLE’S EDUCATION SOCIETY’S

SIDDHARTH COLLEGE OF COMMERCE & ECONOMICS
ANAND BHAVAN, D. N. ROAD, FORT, MUMBAI-400001
1
A PROJECT REPORT
ON
“The Study on E-Way Bill System”
SUBMITTED
IN PARTIAL FULFILMENT FOR THE REQUIREMENT OF THE
AWARD OF DEGREE OF BACHELOR OF MANAGEMENT
STUDIES
SEMESTER VI
(2022-2023)
SUBMITTED BY
SEAT NO.
UNDER THE GUIDANCE OF

PROF. DEVIKA SURYAWANSHI
PEOPLE’S EDUCATION SOCIETY’S

SIDDHARTH COLLEGE OF COMMERCE & ECONOMICS
ANAND BHAVAN, D. N. ROAD, FORT, MUMBAI-400001
2
Declaration
I , MISS. PRANALI KIRAN SALUNKE the student of T.Y.BMS

Semester VI (2022-2023) here by declare that I have completed the
project on “The Study on E-Way Bill System ”, in partial fulfilment of
the requirement for Third Year of the Bachelor of Management Studies
course for the Academic Year 2022-2023 .
The information submitted is true and original to the best of my

knowledge.
Place: Mumbai
Date of Submission:
Seat No :
3
PEOPLE’S EDUCATION SOCITY
SIDDHARTH COLLEGE OF COMMERCE AND ECONOMICS
ANAND BHAVAN, DR. D.N ROAD, FORT, MUMBAI 400001
Certificate
This is to certify that Miss. PRANALI KIRAN SALUNKE Seat No –

of Third Year B.M.S. Semester VI (2022-2023) has successfully
completed the Project on “The Study on E-Way Bill System ” Under the
Guidance of PROF. DEVIKA SURYAWANSHI I further certify that
the information Submitted is True and Original to the Information
Submitted is True and Original to the best of my Knowledge.
Place : Mumbai Dated:
PROF. DEVIKA SURYAWANSHI DR.U.M.MASKE

BMS Course Co-ordinator Principle
Project Guide
External Examiner
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Acknowledgment
To list who all have helped me is difficult because they are so numerous
and the depth is so enormous.
I would like to acknowledge the following as being idealistic channels

and fresh dimensions in the completion of the project.
I take this opportunity to thank the University of Mumbai for giving me

chance to do this project.
I would like to thank my principal , for providing the necessary

facilities required for completion of the project.
I take this opportunity to thank our coordinator Prof. Devika

Suryawanshi , for her moral support and guidance.
I would also like to express my sincere gratitude towards my project

“The Study on E-Way Bill System” guide whose guidance and care
made the project successful.
I would like to thank my College Library, for having providing various

reference books and magazines related to my project.
Lastly, I would like to thank each and every person who directly or
indirectly helped me in the completion of the project especially my
parents and peers who supported me throughout my project.
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EXECUTIVE SUMMARY
Goods and Services Tax (GST) across India with effect from 1st of July
2017 is a very significant step in the field of indirect tax reforms in India.
For quick and easy movement of goods across India without any
hindrance, all the check posts across the country are abolished. The GST
system provides a provision of E-Way Bill, a document to be carried by
the person in charge of conveyance, generated electronically from the
common portal. To implement the E-Way Bill system, ICT based solution
is required. Hence, as approved by the Goods and Services Tax (GST)
Council, a web based solution has been designed and developed by
National Informatics Centre and it is being rolled out for the use of
taxpayers and transporters. E-Way bill is a receipt or a document issued
by a carrier giving details and instructions relating to the shipment of a
consignment of goods and the details include name of consignor,
consignee, the point of origin of the consignment, its destination, and
route. Electronic Way Bill (E-Way Bill) is basically a compliance
mechanism wherein by way of a digital interface the person causing the
movement of goods uploads the relevant information prior to the
commencement of movement of goods and generates E-Way Bill on the
GST portal. Rule 138 of the CGST Rules, 2017 provides for the E-Way
Bill mechanism and in this context it is important to note that
“information is to be furnished prior to the commencement of movement
of goods” and “is to be issued whether the movement is in relation to a
supply or for reasons other than supply”. Remarkable Decision of 24th
GST Council Meeting E- Way Bill, It is on the way to impact
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businessmen, are they also going to impact to consumers, will this
increase price of general commodity we are going to study Effect.
INDEX
SR.NO TOPICS PAGE

NO
1 INTRODUCTION 8
2 RESEARCH METHODOLOGY 44
2.1 Study Objective:
2.2 Hypothesis:
2.3 Scope of the Study:
2.4 Limitation of the Study:
2.5 E-Way Bill benefits
2.6 E-Way Bill challenges
2.8 Consequences of Non-Conformance to E-Way Bill
rules
2.9 Data Collection Method
3 LITERATURE REVIEW 50
4 DATA ANALYSIS, INTERPRETATION AND 53
PRESENTATION
5 FINDINGS 65
5.1 Consequences where E-Way Bill is required
5.2 Consequences where E-Way Bill is not required
5.3 List of the Upcoming E-Way Bill Changes
6 CONCLUSION 73
7 BIBLIOGRAPHY & WEBLIOGRAPHY 75
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8 APPENDIX 79
CHAPTER 1
INTRODUCTION
Introduction of Goods and Services Tax (GST) across India with effect from 1st of
July 2017 is a very significant step in the field of indirect tax reforms in India. For
quick and easy movement of goods across India without any hindrance, all the check
posts across the country are abolished. The GST system provides a provision of
EWay Bill, a document to be carried by the person in charge of conveyance,
generated electronically from the common portal. To implement the E-Way Bill
system, ICT based solution is required. Hence, as approved by the Goods and
Services Tax
(GST) Council, a web based solution has been designed and developed by National
Informatics Centre and it is being rolled out for the use of taxpayers and transporters.
The E-Way Bill, an accompaniment to the nationwide Goods and Services Tax
(GST), has got almost as much media attention as the term input tax credit in the last
few months. But after being rolled out on February 1, 2018 with much fanfare, the
EWay Bill has met with the same fate as some of return filings on the GST. It been
deferred indefinitely after taxpayers complained of technical glitches that stymied all
their attempts to generate it online.
A waybill is a receipt or a document issued by a carrier giving details and instructions

relating to the shipment of a consignment of goods and the details include name of
consignor, consignee, the point of origin of the consignment, its destination, and
route. Electronic Way Bill (E-Way Bill) is basically a compliance mechanism
wherein by way of a digital interface the person causing the movement of goods
uploads the relevant information prior to the commencement of movement of goods
and generates E-Way Bill on the GST portal.
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Rule 138 of the CGST Rules, 2017 provides for the E-Way Bill mechanism and in
this context it is important to note that “information is to be furnished prior to the
commencement of movement of goods” and “is to be issued whether the movement is
in relation to a supply or for reasons other than supply”.
❖ On the day the Union Budget 2018 was presented in Parliament by Union
Finance Minister Arun Jaitley, technical glitches in the E-Way Bill system
disrupted the movement of goods across states.
❖ Though the E-Way Bill system, which tracks the Inter-State movement of
goods was inaugurated on February 1 after undergoing trials, but it seemed
that the trials were not carried out in a full-fledged manner resulting in giving
wrong information to industries and trade.
❖ To simply put GST Council tried to serve an uncooked E-Way Bill platter on
the plate which almost left all the GSTIN holders with a jabbing pain to spare
with.
❖ So after the disruption, the Central Board of Excise and Customs announced
that the trial phase of the electronic system would continue until further orders.
❖ The government has also seriously started to review the E-Way Bill monitor
again by collaboration with GST Network (GSTN), the NBC to conduct
further trails and give a complete E-Way Bill to dispense with.
❖ It is clear that government would now require devoting profound attention for
proper roll-out of the E-Way Bill once again
❖ The government may now also require to watch the sentiments of the industry
as this could turn out to be similar to GST returns and to roll out E-Way Bill
system only after thorough tests.
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What is E-Way Bill?
The E-Way Bill, short form for electronic way bill, is a document to be generated
online under the GST system, when goods of the value of more than ₹50,000 are
shipped Inter-State or Intra-State. The E-Way Bill must be raised before the goods are
shipped and should include details of the goods, their consignor, recipient and
transporter.
The transporter has to carry the invoice and the copy of E-Way Bill as support
documents for the movement of goods. He can also carry the E-Way Bill number,
mapped to an RFID (radio frequency identification device).
Though check-posts have been abolished under GST, a consignment can be

intercepted at any point for the verification of its E-Way Bill, for all Inter-State and
Intra-State movement of goods. If a consignment is found without an E-Way Bill, a
penalty of ₹10,000 or tax sought to be evaded, whichever is greater, can be levied.
GST laws flexibly allow any of the parties to a transaction — the consignor or the
recipient — to generate the E-Way Bill, provided they are registered. Whether goods
are transported on one’s own or hired conveyance, by air, rail or road, the E-Way Bill
has to be generated. Where the goods are handed over to a transporter for
conveyance by road and neither the consignor nor the consignee has generated the E-
Way Bill, the transporter becomes liable to generate it.
When the consignor or transporter generates the E-Way Bill, the recipient for the
consignment has to either accept or reject it on the portal. If no action is taken by the
recipient in 72 hours, it shall be taken as accepted.
An E-Way Bill is an electronic data receipt generated during transactions between

buyers and sellers. It is aimed at doing away with physical checks by state officials
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and ideally should reduce transit time across state borders, leading to reduction of
costs within the logistics sector.
It provides the technological framework to track both interstate and intrastate

movements of goods of value exceeding Rs.50,000 for sales beyond 10 km in the new
Goods and Services Tax regime.
Every registered person who causes movement of goods of consignment value

exceeding Fifty Thousand Rupees (Rs.50000)
➢ For reasons other than supply; or

➢ In relation to a supply; or
➢ Due to inward supply from an unregistered person shall furnish E-Way Bill
online
E-Way Bill is an electronic document generated on the GST portal evidencing

movement of goods. It 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 of transporter details (Vehicle number). As per
Rule 138 of the CGST Rules, 2017, Every registered person who causes movement of
goods.
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Why E-Way Bill is important?
One of the key arguments in favour of GST was its ability to unify India as a market
and do away with bothersome Inter-State check-posts. Data from the Ministry of
Road Transport and Highways, tells us that a typical truck in India spends 20 per cent
of its time in Inter-State check points. This varies from 20-30 minutes in some States
such as Rajasthan and Maharashtra, but goes upto to two hours in Bihar or Jharkhand.
Both the GST levy and the E-Way Bill were expected to root out such transit delays,
while at the same time plugging tax evasion. Every E-Way Bill generated by a sender
or buyer of goods is to be automatically updated in the outward sales return (GSTR1)
of the supplier, leaving little scope for tax evasions on shipments. In the previous tax
regime, tax officials had to manually cross-check the E-Way Bill with the tax returns
filed, to verify if all the consignments came within the tax net.
Also, a single electronic way bill for the movement of goods throughout the country
was expected to save tons of paperwork and sidestep various Inter-State clearances
for buyers, sellers and transporters. In the previous tax regime, each State framed its
own rules for the movement of goods from and to it.
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Why E-Way Bill?
Subject to few exceptions, when goods moved from one place to another it implies
sale of goods. When there is sale there must be TAX on such supplies. If no barrier
will apply on transportation of goods from one place to another then TAX will be
easily evaded, so for blocking this lope hole E-Way Bill was introduced so whenever
goods moved from one place to another E–Way bill will be generated, it is a proof
that tax will be paid on such goods.
Press Release:
Inter-State E-Way Bill was made compulsory from 1st of February, 2018; system was
ready from 16th of January, 2018. The 24th meeting of the GST Council held through
a video conference. It discussed about the implementation of E-Way Bill system in
the country. Till such time as National E-Way Bill is ready, the States were
authorized to continue their own separate E-Way Bill systems. However, it was
represented by the trade and transporters that this is causing undue hardship in Inter-
State movement of goods and therefore, bringing in an early all India system of E-
Way Bill has become a necessity. The GST Council reviewed the progress of
readiness of hardware and software required for the introduction of nationwide E-
way Bill system. After discussions with all the states, the following decisions are
taken:-
❖ The nationwide E-Way Bill system will be ready to be rolled out on a trial
basis latest by 16th January, 2018. Trade and transporters can start using this
system on a voluntary basis from 16th January, 2018.
❖ The rules for implementation of nationwide E-Way Bill system for Inter-State
movement of goods on a compulsory basis will be notified with effect from
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1st February, 2018. This will bring uniformity across the States for seamless
Inter-State movement of goods.
❖ While the system for both Inter-State and intra- State E-Way Bill generation
will be ready by 16th January, 2018, the States may choose their own timings
for implementation of E-Way Bill for intra- State movement of goods on any
date before 1st June, 2018.
❖ There are certain States which are already having system of E-Way Bill for
intra- State as well as Inter-State movement and some of those States can be
early adopters of national E-Way Bill system for intra- State movement also.
❖ But in any case uniform system of E-Way Bill for Inter-State as well as intra-
State movement will be implemented across the country by 1st June, 2018.
E-Way Bill in GST Rule

Information to be furnished by every registered person prior to commencement of the
movement of goods and generation of E-Way Bill.
o 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 and the recipient
and the transporter on the common portal.
o The person in charge of a conveyance shall carry — (a) the invoice or bill of
supply or Delivery Challan, as the case may be; and (b) a copy of the E-Way
Bill or the E-Way Bill number.
o The details of E-Way Bill generated shall be made available to the recipient, if
registered, on the common portal, who shall communicate his acceptance or
rejection of the consignment covered by the E-Way Bill.
o The information furnished while generating E-Way Bill such as 1) GSTIN of
recipient, 2) Place of delivery, 3) Invoice Number, 4) invoice date, 5) Value of
goods, 6) HSN code, etc. shall be made available to the registered supplier on
the common portal who may utilize the same for furnishing details in FORM
GSTR-1.
o An officer authorized by the State can intercept any conveyance to verify the
E-Way Bill or the EWay Bill number in physical form for all Inter-State and
Intra-State movement of goods.
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o A summary report of every inspection of goods in transit shall be recorded
online by the proper officer in specified format within twenty four hours of
inspection and the final report in specified format shall be recorded within
three days of the inspection.
o Where a vehicle has been intercepted and detained for a period exceeding
thirty minutes, the transporter may upload the said information in a specified
format on the common portal.
Who has to generate the E-Way Bill and Why?

➢ Any supplier/recipient/transporter can generate an E-Way Bill.
➢ The moment it is generated, there is no requirement to fill the information
pertaining to goods in theGST return as it will be automated.
➢ A unique E-Way Bill number (EBN), as well as a QR code, will be generated
for tracking.
What is the Purpose of E-Way Bill?

➢ E-Way Bill is a mechanism to ensure that goods being transported comply
with the GST Law and is an effective tool to track movement of goods and
check tax evasion
What is the Validity of E-Way Bill?

➢ The validity of E-Way Bill depends on the distance to be travelled by the
goods.
➢ For a distance of less than 100 Km the E-Way Bill will be valid for a day from
the relevant date.
➢ For every 100 Km thereafter, the validity will be additional one day from the
relevant date.
➢ The “relevant date” shall mean the date on which 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 twenty-
four hours. In general, the validity of the E-Way Bill cannot be extended.
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➢ However, Commissioner may extend the validity period only by way of issue
of notification for certain categories of goods which shall be specified later.
➢ If under circumstances of an exceptional nature, the goods cannot be
transported within the validity period of the E-Way Bill, the transporter may
generate another E-Way Bill after updating the details in Part B of FORM
GST EWB-01.
Registering and Enrolling for E-Way Bill Systems
There are four stakeholders who have some stake in the movement of the
consignment from one place to another and hence on the E-Way Bill. They are
suppliers, recipients, transporters and tax officers. The suppliers, recipients and
transporters want to see that the consignment moves from source to destination
without any hurdles and tax officers want to see that the consignment is accounted by
the supplier and recipient.
➢ To achieve, they need to have access to the E-Way Bill system.

➢ The provision has been made for them to access the system.
➢ GST registered person can be a supplier, recipient or transporter.
➢ In case the transporter is small operator and not registered under the GST.
➢ This system provides the mechanism to enroll and create his user credentials
to operate on this system.
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Registering by Taxpayers on the E-Way Bill System
➢ The registration mechanism for the GST taxpayers for the E-Way Bill system
is a simple process.
➢ One time GST taxpayer needs to register on this system.
➢ To do that the taxpayer needs to have the GSTIN issued under the GST system
and mobile number registered with the GST system with him.
➢ Once a user enters into the URL address of the E-Way Bill System in his
browser, the following screen will be displayed.
On the E-Way Bill portal, a first time GSTIN can register by clicking on the ‘E-Way
Bill Registration’ link under registration option. Then the user will be redirected to
the
‘E-Way Bill Registration Form’. The registration form is shown below.
The user needs to enter his/her GSTIN number along with the displayed captcha and
shall click ‘Go’ to submit the request. Once the request is submitted the user will be
redirected to the following page. In the Below mentioned form, Applicant name,
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Trade name, Address, Mail ID and Mobile Number are auto populated once the user
enters his/her GSTIN number along with displayed captcha. If the details have been
changed or are incorrect, the user needs to click ‘Update from GST Common Portal’
to pull the latest data from the GST Common Portal. User needs to click on ‘Send
OTP’ to get the OTP. Once OTP is received on the registered mobile number, user
needs to enter the OTP and click on ‘verify OTP’ to verify the same and validate.
Next, the user needs to provide his choice of User ID or username, which he/she plans
to use to operate his account on this system. Username should be about 8 to 15
alphanumeric characters and can include special characters. A Unique user name
should be given by the user, which is not there in the system. Once a request for
registration is submitted, the system validates the entered values and pops up the
appropriate message if there is any error. Otherwise the username with password is
created and registered with E-Way Bill System.
The tax payer can use this registered username and password to work on the system.
Here is the step-by-step process for registration on the E-Way Bill portal by
taxpayers/registered transporters:
➢ Visit the E-Way Bill portal.
➢ Go to ‘Registration’ on the Home page tabs->Click on ‘ E-Way Bill

Registration ’ available there under
➢ Enter the GSTIN and the captcha code -> Click on ‘Go’.
➢ Generate an OTP and verify the same
➢ Create a new User ID and Password
Enter the new User ID and set a password of your choice.
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The system validates and pops up a message if there is an error in the details entered
by you.
Once all the details are correctly filled, User ID and password will be created.
Forgot Password
If the E-Way Bill user forgets his password for his username, he needs to enter the
basic information of GSTIN in the following screen. On successful verification, he
can use this option to get the new one time password through SMS to his mobile or
mail on his email address. Using this password, he can login and create his new
password. Figure 5: Forgot Password. If the details entered are not matching with the
GSTIN data available in the system, the system pops up message saying so. If the tax
payer has updated his details in GST Common Portal, but is not being reflected in the
E-Way Bill system, he can select ‘Update details from GST CP’. Now, the system
pulls the latest data from the Common Portal and updates and he can try again the
same so that he can get the SMS to his new mobile.
Forgot User Name
If the user of the E-Way Bill system has forgotten his username, he needs to enter the
basic information of GSTIN in the following screen. On successful verification, he
can use this option to get his user name. On entry of his GSTIN, the system will send
the username to his mobile number through SMS and mail on his email address.
Figure 6: Forgot Username. If the details entered are not matching with the GSTIN
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data available in the system, the system pops up message saying so. If the tax payer
has updated his details in GST Common Portal, but is not being reflected in the E-
Way Bill system, he can select ‘Update details from GST CP’. Now, the system pulls
the latest data from the Common Portal and updates and he can try again the same so
that he can get the SMS to his new mobile and mail on his email address
Enrolling by GST un-registered transporters
As explained previously, the transporter, who is un-registered in GST system, cannot

register using the previous option. He/she needs to enrol on this system by providing
his business details. After authenticating these details, the system generates the
15characters of Transporter ID and user credentials for him. The enrolment form asks
for his PAN details, business type, business place, Aadhaar or mobile authentication.
An unregistered person is needed to enroll on the E-Way Bill system. It is mandatory

for the unregistered person to enroll in the system. There may be some transporters,
who are not registered under the Goods and Services Tax Act, but such transporters
cause the movement of goods for their clients.
When an unregistered person causes the movement of goods, through his/her
conveyance or hired conveyance or using the services of a transporter, then the EWay
Bill needs to be generated either by the unregistered person or by the transporter, by
completing Form GST.
For enrolling, the un-registered transporter has to open the E-Way Bill portal and
select the ‘Enrolment for Transporters’ option. On selection of the same, the system
shows the following screen.
➢ The user has to select the State and enter his legal name as given in his PAN
and PAN number. The system user gets it validated by on click of ‘Validate’
button.
➢ The user has to then select the type of enrolment and constitution of
business (Partnership, Proprietorship, Public/Private as explained previously,
the transporter, who is un-registered in GST system, cannot register using the
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previous option. He/she needs to enroll on this system by providing his
business details. After authenticating these details, the system generates the
15 characters of Transporter ID and user credentials for him. The enrolment
form asks for his PAN details, business type, business place, Aadhaar or
mobile authentication.
➢ After that he will enter his business details and contact details.
➢ The user has to then enter his Aadhaar number related details, if Aadhaar card
is available with him and verify them through OTP sent to his registered
mobile. The user can also provide his consent to GSTN to use the Aadhaar
details and declaration of enrolment by clicking on the checkbox.
➢ If the Aadhaar number is not available, user has to enter the mobile number
and mobile is authenticated by sending the OTP to it.
➢ The user can then upload the Address and ID proofs (PoA and PoI) by clicking
on respective ‘Upload’ buttons.
➢ After this user has to create username and password based on his choice and
rules mentioned for username and password creation.
➢ The user has to then provide his declaration regarding the correctness of the
given information by clicking on the checkbox.
➢ Once the user clicks the ‘Save’ button, the system generates the 15 digits
TRANS ID and shows him.
Main Menu
The main menu lists the options available to a user to operate on the E-Way Bill.
➢ In the middle, the system shows the Latest updates available for the users.
➢ On the left hand side, the system shows the main options. They are:
➢ E-Way Bill – It has sub-options for generating, updating, cancelling and

printing the E-Way Bill along with the option of extending the E-Way Bill.
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➢ Consolidated E-Way Bill – It has sub-options to generate, re-generate and
print consolidated E-Way Bills.
➢ Reject – It has the option to reject the E-Way Bill generated by others, if it
does not belong to the user.
➢ Reports – It has sub-options for generating various kinds of reports.
➢ Master- It h the option to create templates and add products, customers,

vendors detail.
Generate New
When the user selects the ‘Generate E-Way Bill’ sub-option under ‘E-waybill’ option,
the following screen will be displayed, allowing the user to enter the E-Way Bill
request details. This option is used to generate the new E-Way Bill.
Before going for generating a new E-Way Bill, the user should have the
Invoice/Bill/Challan document/details in his hand and user should know the,
Transporter Id, through whom he/she is going to move the consignment or vehicle
number through which the consignment is being moved.
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In the E-Way Bill entry form, first the user needs to select the type of transaction -
outward or inward. The outward indicates, the user is supplying the goods and inward
indicates the user is receiving the goods. Depending upon the type of transaction
selected, the system will show the sub-type of transactions. The user needs to select
the sub-type accordingly.
Now the user needs to select the type of document from the drop down menu as per
the document in his hand. The user will enter the document number and select the
date of document, as given in the document (invoice bill or challan). The system will
not allow user to enter the future date.
For an outward type of transaction, in the ‘From’ section, name, GSTIN and address
of the supplier is auto populated with the user details in ‘Bill From’ and ‘Dispatch
From’ section. If the address of place of dispatch of goods is different from the auto
populated address in ‘Dispatch From’ section, the user is allowed to edit the address
accordingly.
A. Part A of E-Way Bill
For an inward type of transaction, in the ‘From’ section, name, GSTIN, address and
State need to be filled by the user.
➢ Can be auto populated if the user has entered the consignor details in ‘Master
Suppliers’ option.
➢ When a user enters 2-3 characters of the consignor, the system allows the user
to select the consignor name which he has entered in the suppliers’ masters.
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➢ All other fields like GSTIN, from address are auto populated after selection.
➢ However, the system allows the user to edit. If the suppliers master has not
been entered by the user, the system will allow him to enter the name, GSTIN
and address details.
➢ Supplier is un-registered for GST, then the user has to enter the GSTIN as
URP, indicating that the supplier is ‘Unregistered Person’.
➢ For an outward type of transaction, the user needs to enter the name, GSTIN,
address and State of the consignee in the ‘TO’ section.
➢ The consignee details can be auto populated if the user has entered the
consignee details in the ‘Master Clients’ option.
➢ User enters 2-3 characters of the consignee name, the system allow the user to
select the consignee name which he has entered in the masters.
➢ All other fields like GSTIN, the address are auto filled and is also editable by
the user.
➢ If the address of the ‘Ship To’ place is different from the ‘Bill To’ address
user can edit the same in ‘Ship To’ section accordingly.
➢ If the master has not been entered for the consignee, the user shall enter the
complete details.
➢ Also user has to enter the URP in GSTIN column, if the consignee is
unregistered person.
➢ For an inward type of transaction in the ‘TO’ section, the name, GSTIN and
address of the recipient are auto populated with the user details.
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➢ If he has the additional places of business, he will be allowed to select the
place. Here, in spite of auto update, the user is allowed to edit the address.
➢ User needs to enter the ‘Item Details’. Product details can be auto populated if
the user has entered the product details in ‘Masters Products’.
➢ Entering 2-3 characters of the product name, which is being transported, the
system allows the user to select the product name which was updated in the
masters by him previously.
➢ All other fields under this section like description, HSN, Unit, Tax rate are
auto filled from the master.
➢ User needs to enter the quantity and taxable value of the product mentioned in
the document. The user shall add multiple products by clicking on Add
Symbol.
➢ Based on the taxable value and rate of tax, the system will calculate CGST,
SGST, IGST and CESS amount.
B. Part B of E-Way Bill

Steps need to be followed
➢ User needs to select the mode of transportation - road, rail, air or ship and the
approximate travelling distance between the selected supplier (source) to
recipient (destination) under PART-B section.
➢ If the goods are being moved directly by the user himself, then he can enter
the Vehicle Number without entering the transporter details.
➢ It may be noted that the approximate distance to be entered.
➢ The consignment is being moved within the country, in case of import or
export.
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➢ Secondly, in case of export or import, the GSTIN will be URP and pincode
and state will be 999999 and ‘Outside Country’.
➢ User is carrying out the transportation through a third party, then he /she will
generate the E-Way Bill by entering the transporter id, transporter document
number and date given by the transporter.
➢ The transporter ID can be auto populated, if the user has entered the
transporters details in ‘Masters Transporters’.
➢ By entering 2-3 characters of the transporter, the system will allow the user to
select the transporter’s name which was entered in the master. ➢ If the
transporter ID is entered.
➢ Generated E-Way Bill will be forwarded to the concerned transporter login
account, allowing the transporter to enter the vehicle number while goods are
getting moved.
➢ If the transportation details like vehicle number or transport document number
is not entered, then the system generates the temporary unique number as
‘Part-A Slip’.
➢ If the goods are being moved in the ‘Over Dimensional Cargo’ then only user
has to select the Vehicle type as O so that he can get additional validity period
as per the rules.
➢ If a transporter is generating the E-Way Bill on behalf of the
consignor/consignee, then the complete E-Way Bill entry form will be entered
by him to generate the E-Way Bill. Here, the system allows him to enter both
the consignor and consignee details without blocking any column.
➢ Once a request for E-Way Bill is submitted with Part-B details, the system
validates the entered values and pops up appropriate message if there is any
error.
➢ E-Way Bill in the EWB-01 form will be shown with the unique 12 digit
number.
➢ E-Way Bill will not be valid for movement of the goods without the vehicle
entry in the E-Way Bill form.
➢ Once the vehicle number is entered, the system will show the validity of the E-
Way Bill. This indicates the user to get the goods moved within that valid
date.
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➢ The validity time is midnight of the validity date.
➢ The movement of goods becomes illegal. The user can take the print out of the
E-Way Bill from there.
Generate E-Way Bill in Bulk

➢ The system enables the user to generate bulk E-Way Bills. A bulk E-Way Bill
is used when a user needs to generate multiple E-Way Bills at one shot.
➢ For generating a Bulk E-Way Bill the user needs to have the EWB bulk
convertor or the excel file, which helps the user to convert the multiple E-Way
Bills excel file into a single JSON file.
➢ To generate a Bulk E-Way Bill, user needs to select the sub option ‘Generate
Bulk’ under the option ‘E-waybill’.
The following screen will be displayed.
27
The user has to choose file and select the JSON to be uploaded (maximum allowed
file size for upload is 5 MB). Once a JSON file is from the user’s system, the user
needs to upload the same JSON file in the E-Way Bill portal and can use the file to
generate bulk E-Way Bill.
After processing the JSON file, the system generates the E-Way Bills and shows the
EWB for each request. If it is not possible it will show the error for each request.
Update Part B/Vehicle

This option can be used to update the vehicle number of the E-Way Bill, if it has not
been entered while generating E-Way Bill or vehicle has been changed for moved
goods because of various reasons like:
➢ Transit Movement.
➢ Vehicle Breakdown etc.
The present transporter is enabled to update the Part-B. If the transporter has not been
assigned to the E-Way Bill, the generator can update the Part-B.
When the user selects the ‘Update Vehicle No’ sub-option under ‘E-waybill’ option,
the following screen will be displayed. In this form the user needs to check at least
one option E- way bill No/ Generated Date/Generator GSTIN accordingly.
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After entering the corresponding parameter, the system will show the list of related
EWay Bills for those parameters. Here, the user will click on the select for the
corresponding E-Way Bill for the vehicle update. Next, the user will be redirected to
the following form. Before going for updating vehicle number, the user should have
the E- Way Bill for which the user wants to update vehicle number and the new
vehicle number in hand for the data entry. Following are the steps to update vehicle
number.
➢ In the vehicle updating form, the user needs to enter the vehicle number
through which the transportation is being done.
➢ Next the user enters the from place, the from state, from where the
transportation is being done.
➢ The user also needs to give the reason for which the vehicle is being changed.
➢ The system allows the user to select the reason for the transport change.
➢ User needs to enter the ‘remarks’ field.
➢ If the mode of transportation is rail, air, or ship, then the user needs to enter
the transporter document number instead of the vehicle number.
➢ Once a request for updating of vehicle number is submitted.
➢ System validates the entered values and pops up appropriate message if there
is any error.
➢ Otherwise the vehicle no is updated instantly and will be aligned with the
concern E-Way Bill
Re-Generate EWB
The E-Way Bill system gives the user an option to update the transportation details
for the consolidated EWB and re-generate the new Consolidated EWB (CEWB). A
user can update the transportation or vehicle number for the consolidated EWB by
selecting the sub option ‘Re-Generate’ under the option ‘consolidated EWB’. The
following screen is displayed on clicking this option. Figure 34: Regenerate CEWB
(based on CEWB No.). On this screen, the user shall enter the 10 digit consolidated
EWB or by selecting the date on which the consolidated EWB was generated. A list
of consolidated EWB will be shown as shown in below figure; the user shall select
29
the particular consolidated EWB to update the vehicle number. The following screen
will be displayed.
Rejecting EWBs
This option is used by the taxpayer to watch the E-Way Bills generated by the other
taxpayers against his / her GSTIN as the other party as recipient or supplier and if the
recipient is not getting the consignment mentioned in the E-Way Bill, he/she can
reject them using this option. The user needs to have the E-Way Bill number which
he/she wants to reject. The following screen is shown once ‘Reject’ is selected from
the main menu options. Figure 38: Rejecting E-Way Bill. The user needs to the select
the date on which the E Way Bill which he wants to reject, was generated and click
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‘Submit’ button. The system will show all the E Way Bills generated on that
particular date. The user has to then select the concern EWB by checking the
check box on the right side of the E-Way Bill.
Update Vehicle-Bulk
The system enables the user to update vehicle details in bulk for multiple E-Way Bills
in one go. For updating Part-B in Bulk, the user needs to have the EWB bulk
convertor or the excel file, which helps the user to convert the multiple Part-B of
EWay Bills excel file into a single JSON file update a Bulk Part-B of E-Way Bills,
user needs to select the sub option ‘Update Vehicle Bulk’ under the option ‘E-
waybill’. The user has to select and upload the JSON (maximum allowed file size for
upload is 5 MB) and upload the same in the E-Way Bill portal and can use the file to
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update bulk Part-B of E-Way Bills. After processing the JSON file, the system shows
the list of E-Way Bills updated with Part for each request.
Extend Validity
The provision has been provided to the taxpayer to extend the validity of E-Way Bill,
if he / she is not able to reach the destination before the expiry of the validity of
EWay Bill. The user can extend the E-Way Bill few hours before or few hours after
the existing validity time of EWB. The few hours available for extending is defined in
the web-site. The present transporter of the E-Way Bill can only extend the validity.
If the user says he wants to extend the validity, the system prompts him to select the
reason option and explain the reason in detail in the reason description/remarks field.
Subsequently, the user has to enter the presently, where is the consignment in ‘From
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Place’ column and approximate distance to travel from there to the destination and
transportation details. Now the system will give the additional validity depending
upon the distance to travel as per the rules. By default, the validity of the extended
EWB in the system is kept till midnight of the extended day.
Redirect to this page.
The validity period of E-Way Bill can be extended if the goods cannot be transported
within its due date for expiry. The supplier or if the transport is outsourced, then the
presently assigned transporter of the E-Way Bill can only extend the validity.
Currently, an E-Way Bill is valid for up to 24 hours for a distance of 100 km,
depending on the size of the vehicle. However, if the vehicle does not cover 100 km
within 24 hours, another bill has to be generated. For every 100 km travelled, the bill
is valid for one additional day.
Update Transporter
The system enables the user to update the Transporter details against a particular
EWB, if the transporter is getting changed for the further movement of the goods.
Here, the present transporter can only update the next transporter and
subsequently, the next transporter is enabled to update the Part-B till he has been
changed. If the transporter is not there, then the generator of the E-Way Bill can
update the transporter.
The user has to enter the EWB number and click ‘Go’ as shown in the screen below.
The Transporter details can then be updated by the user as shown in below screen.
Cancellation of E-Way Bill
Where an E-Way Bill has been generated under this rule, but goods are either not
transported or are not transported as per the details furnished in the E-Way Bill, the
EWay 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. However, an E-Way Bill cannot be cancelled if it has
been verified in transit in accordance with the provisions of rule 138B of the CGST
Rules, 2017. The facility of generation and cancellation of E-Way Bill will also be
made available through SMS
.
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➢ Before going for E-Way Bill Cancellation, the user should have the E-Way
Bill number in hand which he intends to cancel.
➢ Next, the user needs to enter the 12-digit E-Way Bill number and select go.
➢ Particular E-Way Bill will be displayed, and after giving a suitable reason for
the cancellation of E Way Bill, the user can cancel the E-Way Bill.
➢ Once the E-Way Bill is cancelled it’s illegal to use the same.
➢ The E-Way Bill once generated cannot be deleted.
➢ However, it can be cancelled by the generator within 24 hours of generation.
➢ If it has been verified by any empowered officer, then it cannot be cancelled.
➢ 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.
Print EWB
When the user selects the ‘Print EWB’ sub option under ‘e-Waybill’ option, the
following screen will be displayed; the print of an E-Way Bill can be taken only by the
generator and the transporter of the E-Way Bill
After entering the E-Way Bill number, the below mentioned form will be displayed.
The system shows the E-Way Bill with an option to take the print
Non-EWB Goods
No EWB is required to be generated in respect of exempt goods and situations under

Rule 138(14), It may be noted that movement of goods exempted under notification
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2/2017- Central Tax (Rate) dated June 28.2017 except de-oiled cake does not required
EWB pursuant to Rule 138(14)(e) of CGST Rules. Moreover, movement of goods
listed in Rule 138(14) of State/UT GST Rules will also be excluded under the Central
GST Rules. This also acknowledges that State/UT GST Rules stand alone on the
requirement of EWB in respect of Intra-State movement and the Central GST Rules
are limited only in respect of Inter-State movement. EWB is not required even when
there’s supply without any movement of goods (see, section 10(1)(c) of the IGST Act,
2017). Such exclusion from EWB is allowed to all goods, if the value is
uptoRs.50,000 or the threshold prescribed (refer “Threshold – State EWB” heading in
this Chapter) in case of intra State Supplies. Care should be taken not to misapply the
threshold limit prescribed by States for use of EWB to Inter-State movement. This
discretion enjoyed by States in prescribing exceptions (to the CGST Rules) is limited
to Intra-State movement.
EWBs effect on POS

Inter-State movement or Inter-State supply are two distinct terms to be recognized.
By the fiction in section 7 of IGST Act, several transactions are imputed to be Inter-
State supplies but, for the limited purposes of EWB, their actual movement alone
determines whether it is Inter-State movement (attracting Central EWB) or Intra-State
movement (attracting State/UT EWB). Here, we may notice that various States/UTs
have synchronized their movement to ensure ease of movement whether Inter-State or
Intra-State. EWB is required whether the movement of goods is pursuant to supply or
not and pursuant to supply of goods or of services or inward supply from an
unregistered person.
EWB Formula
EWBs follow a time-distance-acceptance based formula. EWB has a validity period

linked to the distance, the goods have to travel and finally acceptance by the
Recipient. So, EWB introduce a sense of urgency in the process of movement and
promptly recording the transactions. EWBs that are not rejected or cancelled, they
must be accepted by the Recipient within 72 hours of their validity, if not, they will
be considered as accepted. This requires better preparation and organizing
information required to be input in EWBs so that when it is time to carry out
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movement of goods, the information is not incomplete or in error. Booking sales in
the last few days of the month may not be easy unless supported by a timely dispatch
of goods along with
EWB.
EWBs need to be ‘accepted’ by the counterparty whose GSTIN is mentioned on the

portal. When original Supplier generates the EWB, the counterparty whose GSTIN
mentioned is the intermediate Supplier (and not the end Customer). But, physical
copy of the EWB will travel with the consignment and reach the destination (which is
the site of the end Customer). Here, risk of price disclosure is very high.
Validity of E-Way Bill
E-way has the limitation for each bill which depends upon the distance, Following is
the distance.
Table
Distance Validity
Upto 100 km 1 Day
100 km or more but less than 300 km 3 Day
More than 1000 km 15 Day
Test Practices to follow

A. Mistakes while generating E-Way Bills
It has been observed that some of the Tax Payers and Transporters are making the
mistakes while generating the E-Way Bills. These mistakes may be happening as
operators want to generate the E-Way Bills fast. The followings are some of the
general mistakes.
36
➢ In some cases, ‘Total of Tax Values of SGST, CGST, IGST and Cess’ are
being entered more than ‘Value/Taxable Value’ of the product.
➢ In some cases, abnormal value is being entered for ‘Value / Taxable Value’,
that is, more than ₹ 50.00 Crores and so.
➢ In some cases, GSTIN of the other party is being entered wrongly.
➢ In some cases, PIN Codes are being entered wrongly.
➢ In some cases, the HSN codes are being entered wrongly.
This may result in cancellation of E-Way Bill by the tax payers himself or rejection
by the other party
Recommendation regarding E-Way Bill made during meeting of the

GST Council.
➢ E-Way Bill is required to be generated only where the value of the

consignment exceeds RS. 50000/- For smaller value consignments, no E-Way
Bill is required.
➢ The provisions of sub-rule (7) of Rule 138 will be notified from a later date.
Therefore, at present there is no requirement to generate E-Way Bill where an
37
individual consignment value is less than RS. 50,000/-, even if the transporter
is carrying goods of more than RS. 50,000/- in a single conveyance.
➢ Value of exempted goods has been excluded from value of the consignment,
for the purpose of EWay Bill generation.
➢ Public conveyance has also been included as a mode of transport and the
responsibility of generating E-Way Bill in case of movement of goods by
public transport would be that of the consignor or consignee.
➢ Railways has been exempted from generation and carrying of E-Way Bill with
the condition that without the production of E-Way Bill, railways will not
deliver the goods to the recipient. But railways are required to carry invoice or
Delivery Challan etc.
➢ Time period for the recipient to communicate his acceptance or rejection of
the consignment would be the validity period of the concerned E-Way Bill or
72 hours, whichever is earlier.
➢ In case of movement of goods on account of job-work, the registered job
worker can also generate EWay Bill.
➢ Consignor can authorize the transporter, courier agency and e-commerce
operator to fill PART-A of E-Way Bill on his behalf.
➢ Movement of goods from the place of consignor to the place of transporter up
to a distance of 50 Km [increased from 10 km] does not require filling of
PART-B of E-Way Bill. They have to generate PART-A of E-Way Bill.
➢ Extra validity period has been provided for Over Dimensional Cargo (ODC).
➢ If the goods cannot be transported within the validity period of the E-Way
Bill, the transporter may extend the validity period in case of transshipment or
in case of circumstances of an exceptional nature.
➢ Validity of one day will expire at midnight of the day immediately following
the date of generation of E-Way Bill.
➢ Once verified by any tax officer, the same conveyance will not be subject to a
second check in any State or Union territory, unless and until, specific
information for the same is received.
➢ In case of movement of goods by railways, airways and waterways, the E-Way
Bill can be generated even after commencement of movement of goods.
➢ Movement of goods on account of Bill-To-Ship-To supply will be handled
through the capturing of place of dispatch in PART-A of E-Way Bill.
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Verification of documents and conveyances
➢ The Commissioner or an officer empowered by him in this behalf may

authorize the proper officer to intercept any conveyance to verify the E-Way
Bill in physical or electronic form for all Inter-State and Intra- State movement
of goods.
➢ The Commissioner shall get Radio Frequency Identification Device readers

installed at places where the verification of movement of goods is required to
39
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.
➢ 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
this behalf. Provided that on receipt of specific information on evasion of tax,
physical verification of a specific conveyance can also be carried out by any
other officer after obtaining necessary approval of the Commissioner or an
officer authorized by him in this behalf.
Finer Points
An E-Way Bill has to be prepared for every consignment where the value of the
consignment exceeds Rs.50,000/-. Where multiple consignments of varying values
(per consignment) are carried in a single vehicle, E-Way Bill needs to be mandatorily
generated only for those consignments whose value exceeds Rs.50,000/. This does
not however preclude the consignor/consignee/transporter to generate E-Way Bills
even for individual consignments whose value is less than Rs.50000/- per
consignment. For multiple consignments being carried in the same vehicle, the
40
transporter to prepare a consolidated E-Way Bill by indicating serial number of each
E-Way Bill, on the common prior to commencement of transport of goods.
There is always a possibility that multiple vehicles are used for carrying the same
consignment to its destination or unforeseen exigencies may require the consignments
to be carried in a different conveyance than the original one. For such situations, the
rules provide that any transporter transferring goods from one conveyance to another
in the course of transit shall, before such transfer and further movement of goods,
update the details of the conveyance in the E-Way Bill on the common portal in
FORM GST EWB-01.
The person in charge of a conveyance has to carry the invoice or bill of supply or
Delivery Challan, as the case may be; and a copy of the E-Way Bill or the E-Way Bill
number, either physically or mapped to a Radio Frequency Identification Device
embedded on to the conveyance in such manner as may be notified by the
Commissioner. However, where circumstances so warrant, the Commissioner may,
by notification, require the person-in-charge of the conveyance to carry the following
documents instead of the E-Way Bill:
a. Tax invoice or bill of supply or bill of entry; or

b. A Delivery Challan, where the goods are transported for reasons other than byway
of supply.
Inspection and verification of goods
➢ A summary report of every inspection of goods in transit shall be recorded

online by the proper officer in Part A of FORM GST EWB-03 within
twentyfour hours of inspection and the final report in Part B of FORM GST
EWB-03 shall be recorded within three days of such inspection. [Provided that
where the circumstances so warrant, the Commissioner, or any other officer
authorized by him, may, on sufficient cause being shown, extend the time for
recording of the final report in Part B of FORM EWB-03, for a further period
not exceeding three days.
41
➢ Where the physical verification of goods being transported on any conveyance
has been done during transit at one place within the State or Union territory or
in any other State or Union territory, no further physical verification of the
said conveyance shall be carried out again in the State or Union territory,
unless a specific information relating to evasion of tax is made available
subsequently.
Facility for uploading information regarding detention of vehicle
➢ Where a vehicle has been intercepted and detained for a period exceeding
thirty minutes, the transporter may upload the said information in FORM GST
EWB-04 on the common portal).
Advantage of E-Way Bill:

➢ Less documentation: - All the exiting state-wise documentation required for
movement of goods will never again be require. Another beneficial that is
available for the transporters is the establishment of RFID device in the
vehicle used to transport consignment on a regular premise. The person in
charge of the vehicle never again needs to convey physical copies as the
device is attached to the vehicle and the E-Way Bill can be mapped and
verified through the device.
➢ Cost reduction: E-Way Bill will reduce the logistic cost. E-Way Bill would
reinforce proper invoicing and along these lines would reduce tax avoidance.
42
➢ Efficient transportation: It would be increasing efficient & speed of
transportation. A truck in India covers an annual average distance of 85,000
km as compared to 1,50,000 to 2,50,000 km in developed countries which
pose a clear indication that our transportation systems need some reforms.
Eway would help to reform the industry.
➢ No waiting time at check post and faster movement of goods thereby optimum
use of vehicle/resources.
➢ User friendly E-Way Bill system: - E-Way Bill systems & portal is very user
friendly and easy. Even dealers can easily self-download the E-Way Bill.
➢ Easy and quick generation of E-Way Bill: - E-Way Bill would be generate
easily and quick, there is not big task to generate E-Way Bill. In upcoming
time, it will be make very easy because government is working very lightly.
Disadvantages of E-Way Bill
➢ Poor Internet facility: – Poor internet connectivity or not availability in most

of location can be big concern.
➢ Different opinion from different states: - Most of states are concerning about
E-Way Bill systems. Most of states wants to implement their own E-Way Bill
systems, in future it can be big huddle.
➢ Glitches in generating E-Way Bills: - It is big problem at E-Way Bill portal
because last time date was deferred due to technical glitches.
➢ Industries engaged in multiple modes of transportation will end up generating
a large number of bills for every shipment.
CHAPTER 2
RESEARCH METHODOLOGY
43
2.1 Study Objective:
➢ To Study The Application of E-Way Bill
➢ For Understanding the Procedure need to be followed
➢ To Identify the Effect of E-Way Bill
➢ Study the need of E-Way Bill
➢ Study the benefits of E-Way Bill
➢ Study the problems addressed
➢ Single E-Way Bill for movement of the goods throughout the country ➢
Single E-Way Bill for movement of the goods throughout the country.
44
➢ To prevent the evasion of tax.
➢ Hassle free movement of goods across India.
➢ Tracking the movement of goods with E-Way Bill number.
➢ Easier verification of the E-Way Bill by the officers.
2.2 Hypothesis:
➢ I think that E-Way Bill has significant effect on trade specially in furniture
sector because furniture are costly and they extend the limit of Rs. 50000
maximum times. But rate of transactions are nominal.
➢ E-Way Bill made it easy for transporters to carry goods from one place to
another.
➢ E-Way Bill for interstate transport is batter then intrastate transport.
2.3 Scope of the Study:

➢ The scope of this document covers:
➢ Study is related to Furniture Manufacturer and Transporters in Mumbai.
➢ Focus on effect on Furniture sector in Mumbai.
➢ Focus on effect on Transport sector in Mumbai. ➢ Finding Positive and
Negative Impact of E-Way Bill ➢ Explaining the features of the E-Way Bill
system.
45
➢ Registering and enrolling for the E-Way Bill system. ➢ Processes involved in
generation of web based E-Way Bill ➢ Enabling the various modes of the E-
Way Bill generation.
➢ Managing the sub-users by the stake holders.
➢ Explaining the features of the E-Way Bill system.
➢ Activities of various stake holders.
➢ Registering and enrolling for the E-Way Bill system.
➢ Processes involved in generation of web based E-Way Bill.
➢ Enabling the various modes of the E-Way Bill generation.
➢ Managing the sub-users by the stake holders
2.4 Limitation of the Study:
➢ If we look at Sectors it is limited to furniture and transport sector

➢ Geographically it is limited to Mumbai City only, Other cities are not covered
under this study
➢ Study has focus on identifying the positive or negative impact of the E-Way
Bill.
2.5 E-Way Bill benefits

➢ The government expects the new E-Way Bill system to provide several
benefits. The old method of having inspectors physically interface with those
transporting goods is giving way to a new system of digital interfacing that
will result in the elimination of state boundary check-posts.
➢ Ultimately, the digital interface system will facilitate a faster movement of

goods, improve the turnaround time of trucks, and help the logistics industry
by allowing for an increase in the average distances travelled. All of these
benefits will reduce travel time as well as travel costs.
➢ Perhaps the biggest benefit of the new E-Way Bill system is its use as a
powerful monitoring tool for the government to check for tax evasion.
46
➢ The new E-Way Bill system is expected to face a few challenges. Analysts
report that because states have been given the power to implement their own
E-Way Bill rules, if states prepare different rules from each other, than
uniformity within the system — the very purpose for which it was intended —
will be lost.
➢ Because the entire E-Way Bill system will be dependent on technology, if, or
when, technical glitches arise, all transport could come to a standstill.
Government and businesses have already experienced technical glitches with
the E-Way Bill system, which resulted in the deferment of the E Way Bill’s
implementation.
➢ Finally, there are many smaller businesses transporting goods who may not be
tech savvy, and therefore may find it challenging to abide by the E-Way Bill
provisions.
2.7 Research Methodology used to find Conclusion
Being a Descriptive research, it is based on Primary data collected from survey and
secondary data collected from journals, articles, newspapers and magazines.
Considering the objectives of study descriptive type research design is adopted to
have more accuracy and rigorous analysis of research study. The accessible primary
and secondary data is intensively used for research study.
47
2.8 Consequences of Non-Conformance to E-Way Bill rules
If E-Way Bills, wherever required, are not issued in accordance with the provisions
contained in Rule 138 of the CGST Rules, 2017, the same will be considered as
contravention of rules. As per Section 122 of the 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 Rs.10,000/- or
tax sought to be evaded (wherever applicable) whichever is greater. As per Section
129 of CGST Act, 2017, where any person transports any goods or stores any goods
while they are in transit in contravention of the provisions of this Act or the rules
made there under, all such goods and conveyance used as a means of transport for
carrying the said goods and documents relating to such goods and conveyance shall
be liable to detention or seizure.
2.9 Data Collection Method
To fulfill the objection of my study, I have taken into consideration both primary and
secondary data.
1) Primary data
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Primary data has been collected from survey. Survey has been conducted through
Online Form with the help of Close ended questionnaire. This survey has been
conducted among the Manufacturers, Dealers, Retailers and Transports to find the
effect of E-Way Bill.
The Study Participants are as from multiple regimes of transactions.
2) Secondary data
The secondary data collection from Reports, internet, text books news papers. The
various sources that were used for the collection of secondary data internal files and
materials. The purpose of using secondary data is to know the existing regulator
issues pertaining to GST Act guidelines with the regards by studying existing
secondary data, we can get the initial understanding of basic scenario of E-Way Bill.
However, due to unavailability of the desired data to address all their objective are
need to carry out primary survey to know about E-Way Bill quick assessment to
know customer perspectives and their level satisfaction with the existing mutual
fund plans.
Sampling Methods
In a statistical study, sampling methods refer to how we select members from the
population to be in the study.
If a sample isn't randomly selected, it will probably be biased in some way and the
data may not be representative of the population. In our research paper, Primary Data
has been evaluated using random sampling method.
CHAPTER 3
49
LITERATURE REVIEW
LITERATURE
This chapter deals with the overall review of the literature available on the particular
topic. Literature is the most important part of any research. In this topic, the review is
taken from research articles and books regarding the research topic. This chapter
50
contains Review of Research Articles, Review of Books, and review of other related
published or unpublished literature available on the concerned topic.
❖ National Informatics Centre, Delhi issued user Manual on E-Way Bill

Systems. This manual is complete guide for use of the E-Way Bill System,
how to register, how to open system, what are the options under E-Way Bill
System, how to create consolidated E-Way Bill, how to manage consolidated
E-Way Bill, how to reject E- way Bill, how to generate report, how to use
master option, and user management, this manual has the rules need to be
followed while creating E-Way Bill. Shows step by step guide for the new
users who are starting to create E-Way Bill.
❖ Report prepared by PWC on 31st January 2018 one day prior circulation of
E-Way Bill. This report explains the provisions need to be taken care off and
the points to be noted before generating E-Way Bill. This report also
mentioned the list of states where Intra-State Movement also needs EWay Bill.
❖ Finance Ministry brings in changes in E-Way Bill system to check GST

evasion The Finance Ministry has introduced changes in the E-Way Bill
system, including auto calculation of distance based on PIN codes for
generation of E-Way Bill and blocking generation of multiple bills on one
invoice, as it seeks to crack down on GST evaders. Touted as an anti-evasion
tool, the electronic way or E-Way Bill was rolled out on April 1, 2018, for
moving goods worth over Rs. 50,000 from one state to another. The same for
intra or within the state movement was rolled out in a phased manner from
April 2015.
❖ Report Prepared by CBIC a summary report of every inspection of goods in

transit shall be recorded online by the proper officer of E-Way Bill in Part A
of FORM GST EWB-03 within twenty-four hours of inspection and the final
report of E-Way Bill in Part B of FORM GST EWB-03 shall be recorded
within three days of such inspection
51
❖ Rajput Jain & Associates says that the GST Council in earlier meeting in
October had decided that E-Way Bill would be introduced in staggered
manner from January 1st and subsequently nationwide from April 1st. In the
recent 25th GST Council meeting was finally decided that the E-Way Bill is
now introduced and will be applicable from 1 February 2018 across the nation.
The states can opt to follow the E-Way Bill system any time before 1st June
2018 From 1st June 2018 E-Way Bill rules will uniformly apply to all the
states.
❖ Report Presented by Tax Audit Authorities a summary report of every

inspection of goods in transit shall be recorded online 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. Recent Developments in respect of the E-Way Bill
mechanism under GST.
❖ Decision of GST Council: Inter-State E-Way Bill to be made compulsory

from 1stFebruary, 2018; system to be ready by 16thJanuary, 2018.
CHAPTER 4
DATA ANALYSIS, INTERPRETATION AND PRESENTATION
52
Section 68 requires that the transporter produce information required by the
authorities and Rule 138 prescribes the kind of information that authorities are barred
from rejecting. That makes E-Way Bill remarkable, attracting a lot of doubt and even
misinformation. This note provides some information to clear the air and make way
for better understanding on the Procedural and Practical Aspects of E-Way Bill under
GST that provide a walk-through the steps on E-Way Bills.
This study is based on review made by Manufacturers, Dealers, Retailers,
53
Transporters and Others(Professors, Lawyers, Chartered, Accountants Stores) who
are the part of E-Way Bill in India. This participants are from various segments.
Participants are independent in Nature. Following are the list of participants who have
contributed in this study throw online mode or offline mode.
➢ Study Participants
Table 1
Sr. No Name of Participants Modes of Participation
1 Eureka Corporation Online Survey
2 Tours & Travels Agencies Online Survey
3 General Stores Online Survey
4 Cyber Cafes Online Survey
5 Electronics & Furniture Stores Online Survey
6 Others Online Survey
Name of Participants Contribution

Eureka Corporation 27
Tours & Travels Agencies 15

General Stores 20
Cyber Cafes 6
Electronics & Furniture Stores 16
Others 27
54
I
24% 24%
15% 14%
5%
18%
Eureka Corporation Tours & Travels Agencies General Stores

Cyber Cafes Electronics & Furniture Others
Contribution is calculated on the basis of Questions answered by the participants.

Eureka Corporation has contributed highest in the study. After having word with Mr.
Vinod Panjaawani Director of Eureka Corporation this questioner was formed to
find the effect of GST. He is Using E-Way Bill Since it was applicable in
Maharashtra. Considering his points and having discussion with his vendors via
telephone it was cleared that E-Way Bill has the uniqueness which can help
government to generate more revenue.
E-Way Bill saves their time as before this they have to Generate Delivery Challan
and which needs to be submitted. But because of E-Way Bill they saves time while
reporting work, it saves the cost as E-Way Bill number needs to be printed on Tax
Invoice, and it is very easy to manage all the E-Way Bills created. Following are the
Questions and their answers which are the point of view of participants, following are
the questions and feedback participants of and their analysis Report.
55
➢ What is your Business Line?
➢
Table 2
Sr. no Options Feedback
1 Manufacturer 17
2 Dealer 31
3 Retailer 13
4 Transporter 15
5 Others 36
CHART 2
Manufacturer
Dealer
Retailer
Transporter
Others
This study is based on the Suggestions and comments provided by the Participants,
these participants are from various backgrounds. To understand the effect in each area
where E- way Bill is applicable is quite difficult in such short period of time. Study
has identified 4 Players of Furniture Sector& Electronics Sector namely
Manufactures, Dealers, Retailers, Transporters & Others. These are the group of
people who fulfill the requirement of the customers. This players need to generate
EWay Bill if they makes the invoice of more than RS. 50,000.
56
Luxury product and the cost of this items are high so this player needs to generate
EWay Bill frequently. Study found that E-Way Bill is more effective for
manufacturers as they have the proper setup and their value of order is high.
57
➢ Do you use E-Way Bill System?
Table 3
1 YES 90
2 NO 21
Chart 3
19%
YES
NO
81%
According to our research maximum numbers (90) of people used E-Way Bill System
And minimum numbers (21) of people don’t use E-Way Bill System.
So it is necessary to make people aware about E-Way Bill System, so that they will
used it.
58
➢ Which of the following is your first choice?
Table 4
1 E-Way Bill 82
2 Delivery Challan 28
Chart 4
25% E-Way Bill

Delivery Challan
75%
E-Way Bill is Electronic document so there is no requirement of keeping papers safe.

Which is one of the advantage of E-Way Bill. According to review made by the
participants it is Little complicate or tedious as all the details should be written in the
E-Way Bill. But due to future benefits of this. Traders started using E Way Bill
over Delivery Challan.
Following are some of the benefits:
➢ Details entered into E-Way Bill are reflected into GST portal and there is no
need to enter particular Invoice details while filling GSTR1
➢ There is no need to keep physical copy of E-Way Bill
➢ It can be created for multiple invoices and in single E-Way Bill all the details
can be filled.
59
➢ Do you think E-Way is cheaper than Delivery Challan?
Table 5
1 YES 56
2 NO 20
3 MAY BE 35
Chart 5
32% YES
NO
50%
MAY BE
18%
According to our research,

➢ 56 people says that E-Way Bill is cheaper than Delivery Challan,
➢ On the other hand 20 peoples thinks that E-Way Bill is not cheaper than
Delivery Challan (i.e. Delivery Challan is cheaper than E-Way Bill).
➢ And 35 people are confusion, whether the E-Way Bill is cheaper or Delivery
Challan.
60
➢ Which is the main reason for you to use E-Way Bill?
Table 6
1 24 Hours Service 48
2 Safe Transaction 35
3 Simplification of Process 17
4 Simplification of Process 11
Chart 6
10%
24 Hours Service
15%
43% Safe Transaction
Simplification of Process
Simplification of Process
32%
As per our research,
➢ The very first reason for people for using E-Way Bill is 24 Hours Service
offered by the E Way Bill System,
➢ Second reason is Safe transaction offered by the portal,
➢ Third reason Simplification of process, ➢ Others reasons including:
• Advertisement,
61
• Excellent service offered by the system
➢
➢ What type of error you have faced while using E-Way Bill System?
Table 7

1 System is complicated 42
2 Website is slow 33
3 SMS reply not received 21
4 Others 15
Chart 7
13%
System is complicated
38%
Website is slow
19%
SMS reply not received
Others
30%
These are the some common problems faced by the users of E-Way Bill. Many people
have not faced any issue as they have not created many Bills.
➢ System is complicated: small firms have faced issue while creating E-Way Bill
first time, there are many fields need to be fill. If a single information is wrong
it will create problem while filing returns under GSTR . As all the data
collected from the E-Way Bill Portal is transferred to GSTR1 form and there is
no need to fill that data while filling GSTR1 form.
➢ Website Is Slow: Initially it was found that website is slow and tacking time
for next page.
62
➢ SMS Reply Not Received: Users who do not have internet and computer at
working place has used this system.
➢ Which of the following problem occur while using E-Way Bill System?
Table 8
1 Internet Connections 59
2 Lack of knowledge 12
3 Security problem 14
4 Slow responses 11
5 Others 15
63
Chart 8
13%
Internet Connections
10% Lack of knowledge
Security problem
53%
13% Slow responses
Others
11%

➢ 53.64% of people faced problem of Internet Connection while using E-Way
Bill System,
➢ 10.91% of people faced problem of Lack of knowledge while using E-Way
Bill System,
➢ 12.73% of people faced problem of Security while using E-Way Bill System,
➢ 10% of people faced problem of Slow responses while using E-Way Bill
System,
64
➢ Is the security always updated to protect from any Theft/Fraud?
Table 9
1 YES 39
2 NO 20
3 DON’T KNOW 52
Chart 9
YES
35%
NO
47%
DON’T KNOW
18%
➢ 35.45% of people says that the security is always updated to protect from any
theft/fraud,
➢ 18.18% of people says that the security is not always updated to protect from
any theft/fraud,
65
➢ 46.36% of people even don’t know that the security is always updated to
protect from any theft/fraud or not.
➢ How frequently you visit E-Way Bill System Website?

Table 10
1 Weekly 8.2
2 Monthly 22
3 Quarterly 29
4 Yearly 24
Chart 10
10%
29% Weekly
Monthly
26%
Quarterly
Yearly
35%
➢ 8.2% of people visit E-Way Bill System Website Weekly,
66
➢ 22% of people visit E-Way Bill System Website Monthly,
➢ 29% of people visit E-Way Bill System Website Quarterly,
➢ 24% of people visit E-Way Bill System Website Yearly.
➢ Is E-Way Bill Hardware well protected from some kind of internet

failure?
Table 11
1 YES 45
2 NO 11
67
3 DON’T KNOW 55
Chart 11
Options
40% YES
50%
NO
DON’T KNOW
10%
➢ 41.67% of people thinks that the E-Way Bill Hardware is well protected from
some kind of internet failure,
➢ 7.41% of people thinks that the E-Way Bill Hardware is not protected from
some kind of internet failure,
➢ And 50.93% of people even don’t know that the E-Way Bill Hardware is well
protected from some kind of internet failure or not.
CHAPTER 5
FINDINGS
68
E-Way Bill is the short form of Electronic Way Bill. It is a unique document/bill,
which is electronically generated for the specific consignment/movement of goods
from one place to another, either Inter-State or Intra-State and of value more than INR
50,000, required under the current GST regime. Transporter of goods, before
movement of goods, Generate E-Way Bill on basis of information shared by the
registered person in Part A of FORM GST EWB-01.
69
5.1 Consequences where E-Way Bill is required
➢ Registered Person E-Way Bill must be generated when there is a movement of

goods of more than RS. 50,000 in value to or from a registered person.
➢ A Registered person or the transporter may choose to generate and carry E

Way Bill even if the value of goods is less than RS. 50,000.
➢ In the case of the movement of goods for job work, the E-Way Bill must be
generated by very registered person whose goods value exceeds RS. 50, 000
even if is not for the supply of goods. The E-Way Bill has to be made for the
flow of goods for job work.
➢ Movement of handicraft goods or goods for job-work purposes under specified

circumstances also requires E-Way Bill even if the value of consignment is less
than fifty thousand rupees
➢ E-Way Bill is mandatory for Inter-State movement of goods of value above

RS. 50,000 and of all Intra-State movements with further relaxations.
5.2 Consequences where E-Way Bill is not required
70
➢ One does not require to Generate E-Way Bill for any transit cargo to or from
Nepal or Bhutan.
➢ One does not require to Generate E-Way Bill in case the movement of goods
are due to defense formation under the ministry of defense, who is the
consignor to consignee in this case.
➢ Part B of E-Way Bill is not required to be filled where the distance between the
consigner or consignee and the transporter is less than 50 km and transport is
within the same state.
➢ In case of transport of goods from customs port, airport, air cargo complex and
land custom station to an inland container depot or a container freight station
for clearance by Customs, E-Way Bill is not required.
➢ When goods are being transported by a non-motorized conveyance, E-Way Bill

generation is not required.
➢ Transportation of Petrol, exempted goods, empty container,
➢ Supply of goods of Atomic Energy Department, by State/Central Government.
➢ Transportation of goods from one non-taxable territory to another non-taxable

territory.
Once a GST E-Way Bill is generated but goods were not transported or are not being
transported, then the GST E-Way Bill can be cancelled through the GST portal or
through a GST Facilitation Centre within 24 hours of generation of the E-Way Bill.
71
Where an E-Way Bill has been generated under this rule, but goods are either not
transported or are not transported as per the details furnished in the E-Way Bill, the
EWay 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. However, an E-Way Bill cannot be cancelled if it has
been verified in transit in accordance with the provisions of rule 138B of the CGST
Rules, 2017. The facility of generation and cancellation of E-Way Bill will also be
made available through SMS.
If multiple invoices are issued by the supplier for movement of goods of more than
one invoice of same consignor and consignee, multiple EWBs have to be generated.
For each invoice separate EWB has to be generated, irrespective of same or different
consignors or consignees are involved. Multiple invoices cannot be clubbed to
generate one EWB. However, after generating all these EWBs, one Consolidated
EWB can be prepared for transportation purpose to reduce paperwork, if they are
transported in one vehicle.
An E-Way Bill has to be prepared for every consignment where the value of the
consignment exceeds Rs.50000/-. Where multiple consignments of varying values
(per consignment) are carried in a single vehicle, E-Way Bill needs to be
mandatorily generated only for those consignments whose value exceeds
Rs.50,000/-. This does not however preclude the consignor/consignee/transporter to
generate E-Way Bills even for individual consignments whose value is less than
Rs.50000/- per consignment. For multiple consignments being carried in the same
vehicle, the transporter to prepare a consolidated E-Way Bill by indicating serial
number of each E-Way Bill, on the common prior to commencement of transport of
goods
5.3 List of the Upcoming E-Way Bill Changes
72
❖ Auto-calculation of Distance based on Pin Code
The E-Way Bill system will calculate the distance between the source and destination.
This calculation will be on the basis of postal pin codes of both the locations. Hence, it
will display the actual distance between the addresses of the supplier and the recipient.
The user can enter the actual distance as per the movement of goods but not more than
10% of the displayed distance.
Say, the distance between location 1 and location 2 is 500 km. In this case, the user
can enter the actual distance up to 550 km (500 km + 50 km). If the user enters an
incorrect pin code, the system will display an alert message – “INVALID PIN
CODE”. The user may, however, continue entering the distance. The E Way Bills with
invalid pin codes are flagged for review by the concerned department.
❖ One Invoice One E-Way Bill
The Govt. will not allow the consignor, consignee or the transporter to generate
multiple E-Way Bills on one invoice. Once an E-Way Bill is generated, no party can
generate another E-Way Bill with the same invoice number. This change will get
implemented in the next version.
❖ E-Way Bill Extension in case of Consignment in Transit
If the transporter wants to extend the E-Way Bill, he needs to state whether the goods
are in transit or in movement. In transit means that the goods can be on the road or in
the warehouse. On selecting “In Transit”, address details of the transit place are
required. On selecting ‘In Movement,’ the transporter needs to provide Place and
Vehicle details from where the extension is required. In both cases, the destination
PIN from the PART-A of the E-Way Bill will be considered for calculating distance
and validity.
No Interstate Transactions for Composition Dealers
73
The GST Act does not allow the composition dealers to do interstate transactions.
Hence, they will not be able to generate E-Way Bills for the interstate movement of
goods. Also, the interstate supplies of composition taxpayers will not be taxed under
CGST or SGST. In case of a composition taxpayer, document type of Tax Invoice will
not be enabled. Although E-Way Bill has made the system more transparent, it’s high
time to get rid of the roadblocks. The Govt. hopes to make E-Way Bill generation
hassle-free by implementing these major changes. However, the impact these changes
will have on the E-Way Bill system still remains to be seen.
Blocking of several E-Way Bills generation against a single

transaction
Based on the evaluation accepted by multiple transporters, the government has decided
not to permit the generation of several E-Way Bills founded on one transaction, by any
party- transporter, consignor & consignee. Thus, once the E-Way Bill is generated
with an invoice number, then none of the parties transporter, consigner, or the
recipient will be viable to develop the E-Way Bill with the same transaction number.
Blocking the Interstate transactions for composition dealers

As per upcoming changes, now composite taxpayers will not be permitted for
interstate transactions. They will not get permissions to generate E-Way Bills further.
Furthermore, under SGST or CGST, their interstate supplies will not be taxed. Even
the Tax Invoice document will not be enabled for them. With instances of
malpractices in E-Way Bill generation getting detected, the revenue department
decided to rework the system for generation of E-Way Bill by transporters and
business. The new enhanced system would come with auto-calculation of distance
between the source and destination, based on the PIN codes. The user would be
allowed to enter the actual distance as per the movement of goods, which will be
limited to 10 per cent more than the auto calculated distance displayed, according to
the E-Way Bill portal. Besides, the government has decided not to permit generation
of multiple E-Way Bills based on one invoice. This means, if the E-Way Bill is
generated once with a particular invoice number, then none of the parties --
74
consignor, consignee or transporter -- can generate another E-Way Bill with the same
invoice number.
Blocking of generation of multiple E-Way Bills on one

Invoice/document
Based on the representation received by the transporters, the government has decided
not to allow generation of multiple E-Way Bills based on one invoice, by any party
— consignor, consignee and transporter. That is, once E-Way Bill is generated with
an invoice number, then none of the parties – consignor, consignee or transporter –
can generate the E-Way Bill with the same invoice number. One Invoice, One E-Way
Bill policy is followed. The change will come in the next version.
75
CHAPTER 6
CONCLUSION
It’s too early to rate E-Way Bill bad or good just because of the technical glitches and
weaker design. Every technical design requires time and efforts to fit it right into the
system. And the government has also put best effect to roll back E-Way Bill back into
the system. Till that time some organizations has devoted their time to create client
masters, transporters master and prepared themselves for E-Way Bill as this had
76
reduce their time and effort while generating E-Way Bills when it come back. Soon
we will also be seeing software that would design the aspect of E-Way Bill and
produce them as part of software they offer. Especially from the best GST software in
India, Tally. ERP 9 we can expect something coming from their side on E-Way Bill
as well which would ease our work with the generation of GST E-Way Bill. Till then
we should not let our hopes down on E-Way Bill as E-Way Bill would provide
benefits which any trade or industry could not discount with. I personally want that
the E-Way Bill should be fast tracked as the progress of the country depends entirely
on it as it will boost the revenues into the GST system and ultimately benefit the
organized taxpayers at large.
The E-Way Bill provisions aim to remove the ills of the erstwhile E-Way Bill
system prevailing under VAT in different states, which was a major contributor to the
bottlenecks at the check posts. Moreover different states prescribed different E-Way
Bill rules which made compliance difficult. The E-Way Bill provisions under GST
will bring in a uniform E-Way Bill rule which will be applicable throughout the
country. The physical interface will pave way for digital interface which will facilitate
faster movement of goods. It is bound to improve the turnaround time of vehicles and
help the logistics industry by increasing the average distances travelled, reducing the
travel time as well as costs
EWBs contain information in two parts and Part B is required to render the EWB
‘complete’ and if the distance involved is till 50 km, this information is exempted. But
if, the distance is greater than 50 km, whether intra-State or inter-State, EWB
complete in both Parts is required. It is to be appreciated that very limited information
is required in EWB and once EWB is reported on the portal, an ERN is generated.
Transporter is required to provide ERN to the authorities for inspection. Invoice
or Delivery Challan generated need not be carried by the transporter in physical
copy
CHAPTER 7
SUGGESTIONS
77
The E-Way Bill provision aims to remove the ills of the erstwhile Way-Bill System
prevailing under VAT in different states, which was a major contributor to the
bottlenecks at the checks posts. Moreover different states prescribed different E-Way
Bill rules which made compliances difficult. The E-Way Bill provisions under GST
will bring in a uniform E-Way Bill rule which will be applicable throughout the
country. The physical interface will pave way for the digital interface which will
facilitates faster movement of goods. It is bound to improve the turnaround time of
78
vehicles and help the logistics industry by increasing the average distances travelled,
reducing the travel time as well as costs.
Small Scale Manufacturers was having preference of Delivery Challan because they
were not have that skilled employees who can create E-Way Bills but they will soon
shift towards E- way Bill after knowing the advantages of the same. Dealers also
preferred Delivery Challan as it is easy and regular in use but they also commented
that E-Way Bill has the batter way to smoothen transactions. Retailers were not used
to E-Way Bill much as they deliver in local and their value of goods not much but
they liked E-Way Bill because once it is generated then there is no need to enter
invoice details for particular Invoice. Transporters have preferred E-Way Bill
because they do not require to fill any details in FORM 3CB as the details are filled
by the supplier and they only enters the Vehicle number.
E-Way Bill has not affected the sale of medium scale manufacturers as their volume of
transaction high and they have the ability to accept new policies faster. They have the
skilled people in their work force. E-Way Bill has affected the sale of some small
scale manufacturers as their volume of transaction is also high but valuation is low and
they have semi-skilled employees or the proprietors who are running their business
without having technical skills. Minimum staff reason being their sales have been
affected. Retailers deal in small amount of transactions sales has not affected much.
BIBLIOGRAPHY & WEBLIOGRAPHY
79
❖ E-Way Bill User Manual Released by National Informatics Centre, New Delhi
❖ https://cleartax.in/s/eway-bill-gst-rules compliance
❖ https://www.pwc.in/assets/pdfs/services/tax/indirect_news_alert/2018/pwc_ne
ws_alert_31_january_ 2018_eway_bill_basic_provisions.pdf
❖ http://wbcomtax.nic.in/GST/GST_e -Waybill/usermanual_ewb.pdf
❖ https://www2.deloitte.com/content/dam/Deloitte/in/Documents/tax/GST%20A
lerts/intax-
❖ gst-rate-on-certain-goods-and-services-revised-noexp.pdf
80
❖ http://cbec.gov.in/resources//htdocscbec/
❖ gst/E%20Way%20Bill%20Provisions%20in%20GST_Web.pdf;jsessionid=70
97
❖ E0246BA66B3D2442FF7413763C47
❖ https://cleartax.in/s/gst-e-way-bills-impact-Indian-logistics
❖ https://www.thehindubusinessline.com/opinion/columns/slate/e-way-bills-
gstgoodstransport-
❖ explained/article22799543.ece\
❖ https://www.mastersindia.co/gst/impact-of-e-way-bill-on-logistics-industry-
inindia/
❖ https://timesofindia.indiatimes.com/business/india-business/come-out-
withfoolproofe-
❖ way-bill-system-finance-ministry-to-gstn/articleshow/62756046.cms
Primary Data
Collected primary data by preparing questionnaire.
APPENDIX
81
1. What is your Business Line?
a. Manufacturer
b. Dealer
c. Retailer
d. Transporter
e. Other
2. Do you use E-Way Bill System?
a. Yes
82
b. No
3. Which of the following is your First Choice?

a. E-Way Bill
b. Delivery Challan
c. Both
d. None
4. Do you think E-Way Bill is cheaper than Delivery Challan?

a. Yes
b. No
c. Maybe
5. Which is the main reason for you to use E-Way Bill?

a. 24 hours service
b. Safe Transaction
c. Simplification of process
d. Others
6. What type of error you have faced?

a. System is complicated
b. Website is slow
c. SMS reply not received
d. Other
7. Which of the following problem occur while using E-Way Bill?

a. Internet connection
b. Lack of knowledge
83
c. Security problem
d. Slow response
e. Other
8. Is the security is always updated to protect from any theft/ Fraud? a.

Yes
b. No
c. Don’t know
9. How frequently you visit E-Way Bill website?

a. Weekly
b. Monthly
c. Quarterly
d. Yearly
10. Is E-way Bill Hardware is well protected from some kind of internet failure?
a. Yes
b. No
c. Don’t know
84

A Study On e Way Bill

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A PROJECT REPORT

UNDER THE GUIDANCE OF

PEOPLE’S EDUCATION SOCIETY’S

UNDER THE GUIDANCE OF

PEOPLE’S EDUCATION SOCIETY’S

I , MISS. PRANALI KIRAN SALUNKE the student of T.Y.BMS

The information submitted is true and original to the best of my

PRANALI KIRAN SALUNKE

This is to certify that Miss. PRANALI KIRAN SALUNKE Seat No –

Place : Mumbai Dated:

PROF. DEVIKA SURYAWANSHI DR.U.M.MASKE

I would like to acknowledge the following as being idealistic channels

I take this opportunity to thank the University of Mumbai for giving me

I would like to thank my principal , for providing the necessary

I take this opportunity to thank our coordinator Prof. Devika

I would also like to express my sincere gratitude towards my project

I would like to thank my College Library, for having providing various

SR.NO TOPICS PAGE

A waybill is a receipt or a document issued by a carrier giving details and instructions

Though check-posts have been abolished under GST, a consignment can be

An E-Way Bill is an electronic data receipt generated during transactions between

It provides the technological framework to track both interstate and intrastate

Every registered person who causes movement of goods of consignment value

➢ For reasons other than supply; or

E-Way Bill is an electronic document generated on the GST portal evidencing

E-Way Bill in GST Rule

Who has to generate the E-Way Bill and Why?

What is the Purpose of E-Way Bill?

What is the Validity of E-Way Bill?

Registering and Enrolling for E-Way Bill Systems

➢ To achieve, they need to have access to the E-Way Bill system.

➢ Go to ‘Registration’ on the Home page tabs->Click on ‘ E-Way Bill

➢ Generate an OTP and verify the same

➢ Create a new User ID and Password

Enter the new User ID and set a password of your choice.

Forgot User Name

Enrolling by GST un-registered transporters

As explained previously, the transporter, who is un-registered in GST system, cannot

An unregistered person is needed to enroll on the E-Way Bill system. It is mandatory

➢ E-Way Bill – It has sub-options for generating, updating, cancelling and

➢ Reports – It has sub-options for generating various kinds of reports.

➢ Master- It h the option to create templates and add products, customers,

A. Part A of E-Way Bill

B. Part B of E-Way Bill

Generate E-Way Bill in Bulk

The following screen will be displayed.

Update Part B/Vehicle

➢ The E-Way Bill once generated cannot be deleted.

➢ However, it can be cancelled by the generator within 24 hours of generation.

➢ If it has been verified by any empowered officer, then it cannot be cancelled.

No EWB is required to be generated in respect of exempt goods and situations under

EWBs effect on POS

EWBs follow a time-distance-acceptance based formula. EWB has a validity period

EWBs need to be ‘accepted’ by the counterparty whose GSTIN is mentioned on the

Validity of E-Way Bill

Test Practices to follow

➢ In some cases, GSTIN of the other party is being entered wrongly.

➢ In some cases, PIN Codes are being entered wrongly.

➢ In some cases, the HSN codes are being entered wrongly.

Recommendation regarding E-Way Bill made during meeting of the

➢ E-Way Bill is required to be generated only where the value of the

➢ The Commissioner or an officer empowered by him in this behalf may

➢ The Commissioner shall get Radio Frequency Identification Device readers