Table of Contents
Latest update: Registration, Requirement & Process of E-way Bill
E -way Bill
- An E-way bill is an electronic waybill for the movement of goods that can be generated on the GSTN portal. The E-way bill contains the details of transported goods besides the name of the consignor and consignee of such goods. It is evidence of the genuineness of the supply of goods from one place to another.
- An E-way bill is required to be generated for the consignment of goods of value exceeding Rs 50000. (Generating an e-way bill for consignments valuing less than Rs 50000 is optional)
When should an E-Way Bill be generated?
An E-way bill is required to be generated for any movement of goods, due to any of the following reasons:
- In relation to the supply
- For reasons other than supply
- For inward supply from unregistered persons
Applicability of E-Way Bill
- E-way bills are not necessary for all transactions undertaken by a taxing individual.
- E-way bills are needed for all transactions the transportation of goods, either through the way of supply or not.
- E-way bills are needed for deals involving products but which are viewed as a supply of services, such as leasing products or supplying food drinks.
- An E-way bill is not needed, where products consumed in the provision of services do not require the transport of goods.
- An E-way bill is required, where the movement of a good’s value is more than Rs. 50,000/- as interstate supply.
- An E-way bill is required, Where the movement of good’s value is more than Rs. 1,00,000/- as intrastate supply.
Who can Generate GST E-Way Bill?
- If a taxable person is registered under GST wants to transport goods using their own vehicle or hired vehicle as a supplier or to be received in the course of business as a recipient, the taxable person can generate an E-Way Bill in Form GST INS-1 electronically on the GST Common Portal by providing the information requested in Part B of FORM GST INS-01.
- If a transporter is involved in the transfer of Goods, then the taxable person registered under GST must furnish information about the consignment in Part B of FORM GST INS-01 on the GST Common Portal. Using this information, the transporter would then generate an E-Way Bill on the basis of the information provided by the taxable person in Part A of FORM GST INS-01. Transporters are allowed to generate and carry e-way bills even if the value of the consignment is less than Rs.50, 000.
- Finally, any unregistered person transferring goods to a taxable person under GST can also generate an e-way bill in FORM GST INS-01 on the GST Common Portal
- Unregistered Transporters will be issued Transporter ID on enrolling on the e-way bill portal after which Eway bills can be generated.
|
Who |
When |
Part |
Form |
|
Every registered person under GST |
Before the movement of goods |
Fill Part A |
Form GST EWB-01 |
|
Registered person is consignor or consignee (mode of transport may be owned or hired) OR is the recipient of goods |
Before the movement of goods |
Fill Part B |
Form GST EWB-01 |
|
Registered person is consignor or consignee and goods are handed over to transporter of goods |
Before the movement of goods |
Fill Part B |
The registered person shall furnish the details relating to the transporter in Part B of FORM GST EWB-01 |
|
Transporter of goods |
Before the movement of goods |
Issuing e-way bill on basis of details shared by the registered person in Part A of FORM GST EWB-01 |
|
|
An unregistered person under GST and recipient is registered |
Compliance is to be done by the Recipient as if he is the Supplier. |
If the goods are transported for a distance of 50 km or less inside the same State/Union territory from the place of business of the consignor to the place of business of the transporter for further transport, the supplier or the transporter does not include the information of the transport in Part B of Type GST EWB-01. 2. If supplies are rendered by air, ship, or rail, the details in Part A of FORM GST EWB-01 must be filled in by the consignor or the recipient |
Canceling a GST E-Way Bill
E-way bills will also be allowed to be generated or canceled through SMS.
When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and transporter.
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 canceled through the GST portal or through a GST Facilitation Centre within 24 hours of generation of the e-way bill.
The validity of the E-Way Bill
- Distance Valid for up to 100 km 1 day
- 100 km or more but less than 300 km 3 day
- 300 km or more but less than 500 km 5 day
- 500 km or more but less than 1000 km 10 day
- More than 1000 km 15 day
The e-way bill is valid for periods of time and is dependent on the distance traveled by the goods. Validity is determined on the basis of the time of generation and the date of the e-way bill. The validity of the E-way bill can also be increased. The generator of such an E-way bill can extend the validity of the E-way bill either four hours prior to the expiry date or within four hours after its expiry date.
Exceptions to E-way bill requirement
No e-way bill is required to be generated in the following cases
- Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017
- goods being transported by a non-motorized conveyance;
- goods being transported from the port, airport, air cargo complex, and land customs station to an inland container depot or a container freight station for clearance by Customs
- in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State;
- Consignment value less than Rs. 50,000/
Goods worth more than Rs.50, 000 are transported from one place to another an e-way bill is required. In case goods are transported without an e-way bill, the goods can be seized by a GST officer and a penalty could be levied.
Basic requirements for the Bill Generation e-way
There are some pre-requisites for generating e-way bills (for any generation method) are mention below:
Documents Required for Transport:
In addition to the GST E-Way Bill, a person-in-charge of conveyance of goods is required to carry the following documents for inspection by authorities at any time:
- Register at the EWB portal
- The invoice/Bill/Challenge relating to the shipping of goods must be in possession.
- Invoice or bill of supply or delivery challans and invoice reference number from the GST common portal, obtained by uploading a copy of the GST tax invoice issued in FORM GST INV-1.
- Copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded onto the vehicle. in such manner as may be notified by the
GST E-Way Bill Basic Format
The GST format of the E-Way Bill consists of 2 parts – Part A and Part B.
Part A
The object of Part A of the E-Way Bill in Form EWB 01 is to gather the information of the shipment, typically the invoice details. The following information also needs to be captured.
- Invoice or Challenge Number: note the Invoice or Challenge number against which the products are supplied.
- Transportation Purpose: The reason for transportation is predefined and you need to pick the most suitable alternative from the list.
- Transportation Document Number: This means either a Goods Receipt Number, a Railway Receipt Number, an Airway Bill Number or a Bill of Lading Number.
- Receiver's GSTIN: list the recipient's GSTIN number.
- Place of delivery: here you must note the Pin Code of the place of delivery of the goods.
- Price of goods: mention of the value of the shipment of goods.
- HSN Code: Enter the HSN code of the goods to be transported. You have to mention the first 2 digits of the HSN code if your turnover is up to INR 5 crores. If more than 5 crores are needed for INR, 4 digits of HSN code are needed.
Part B
The vehicle number in which the goods are transported must be indicated in Part B of Form EWB 01. This will be recorded in the common portal by the transporter.
Note: If goods are transported for a distance of less than 10 KM within the territory of the State or of the Union from the place of business of the carrier to the place of business of the consignee, it is not necessary to update the information of the transport in the E-Way Bill.
CONSOLIDATED E-WAY BILL
A Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is the transporter, carrying the multiple consignments of various consignors and consignees in one vehicle wherein he is required to carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.
A transporter can generate the consolidated e-way bills for the movement of multiple consignments in one vehicle.
Consolidated EWB is like a trip sheet and it contains details of different EWBs that are moving towards one direction, and these EWBs will have different validity periods.
Hence, Consolidated EWB is not having any independent validity period. However, individual consignments specified in the corresponding EWB in the Consolidated EWB should reach the destination as per the validity period of that individual EWB.
FAQ on E way Bill
Q: Would there be any numbering system created on the generated E-Way Bill?
Ans: During the creation of the E-Way Bill, a specific E-Way Bill number named 'EBN' will be made accessible to the provider, , the recipient and the transporter
Q: Is E-Way Bill be produced for consignments of lower than INR 50k?
Ans: Yeah sure, an E-Way Bill can be created by either a listed individual or a transporter, although it may not be necessary.
Q: What happens if the consignor does not generate the E-Way Bill even though the value of the consignment is more than INR 50,000?
Ans: The transporter has to generate the E-Way Bill in Form GST EWB 01 on the basis of the invoice, bill of supply, or the delivery challan.
Q: What happens if the purchaser of the products does not express the approval of the denial within 72 hours?
Ans: If the receiver of the products does not convey approval or denial within 72 hours, the recipient would be considered to have acknowledged the acceptance.
Q: What happened if several consignments are transported in one single vehicle?
Ans: The transporter should produce a consolidated E-Way Bill in the Form GST EWB 02 and separate the serial number of the E-Way Bill for each shipment.
Q: Would there be a facility for creating or canceling an E-Way Bill via SMS?
Ans: Creation & Cancellation of the E-Way Bill facility can be made available via SMS.
Q: What happens if the consignor does not create an E-Way Bill even though the value of the consignment is more than INR 50k?
Ans: The transporter shall produce the E-Way Bill in the Form GST EWB 01 on the basis of the invoice, the delivery challan. Or a bill of supply.
Q: Should the E-Way Bill be made accessible to the purchaser of the products for acceptance?
Ans: Yeah, the specifics of the E-Way Bill will only be made available to the purchaser of the products if they are licensed. The receiver of the products should inform the approval or rejection of the shipment protected by the E-Way Bill within 72 hours of the availability of the information.
Q: What occurs if E-Way Bill is created but products are not being transported?
Ans: The E-Way Bill can be canceled digitally on the common portal within 24 hours of its creation. The E-Way Bill cannot be canceled if it has been checked by an agent during transportation.
Q: What remains to be accomplished if the e-way bill expired due to the malfunction of the vehicle or other situations?
Ans: The duration of the e-way bill can be enhanced by updating the grounds for continuation and information in Part B of the Form GST EWB-01, subject to extraordinary circumstances, law and order, transshipment failure, transport incident, etc.
Q: What arises if the goods are moved from one vehicle to the other in the process of transportation?
Ans: Until moving the goods to another vehicle and allowing any further movement of the goods, the transporter must update the details of the conveyance in the E-Way Bill on the common portal in the form of GST EWB 01.
Q: What are the big improvements to E-Way Bills in the Current Return System?
Ans: The Government is planning to incorporate GST returns with e-way bills under the New Return Scheme. With this incorporation, the Government plans to completely ban taxpayers to use the e-way billing site to produce e-way bills when they default on filing GST returns for two consecutive tax periods. If the registered dealer has not submitted his GST return for two consecutive tax years, he will not be able to provide information in Part A of the GST Form EWB-01. As a result, both the dealer and the buyer would be blocked. This will happen if either the GSTR-3B or the GSTR-4 return, whichever is available, is not submitted.
Q: What's the E-Invoicing? How is it going to be implemented?
Ans: Presently, companies issue invoices through their accounting/billing applications, and at the date of submitting the return, this invoice information are submitted to the GST Portal. Fortunately, under the planned e-invoicing framework, the invoice will be primarily performed via the GST network and all details will be transmitted instantly to the database in real-time. This removes the need for manual processes.
This new system is likely to be introduced from 1 January 2020 and will only apply to B2B invoices. Therefore no separate e-way bills will be needed to be produced afterward. With both the integration of two systems, i.e. GST returns filing and e-way bills, the Government aims to achieve a two-fold purpose.
- One such objective is to encourage the handling of taxpayers' data.
- The second is to allow the tracking of transactions in real-time and to keep a watchful eye on potential cases of tax evasion.
Latest updates on E- waybill
Enhancement of the validity of e-way bills
- Update as of 9 June 2020: Any e-way bills released on or before 24 March 2020 (which expire on or beyond 20 March 2020) shall be extended until 30 June 2020.
- Update as of May 5, 2020. : Every e-way bill created on or before 24 March 2020 shall remain valid until 31 May 2020 if it expires at any time within 20 March 2020 and 15 April 2020.
- Update as of April 3, 2020. : The e-way bill has been extended until 30 April 2020 if the e-way bill expires around 20 March 2020 and 15 April 2020.
- Furthermore, CBIC's notification of an extended deadline of 30 June 2020 for any compliance due around 20 March 2020 and 29 June 2020 does not relate to the creation of e-way bills after 15 April 2020.
VAHAN-e-Vay Bill incorporation:
The e-way bill portal was connected to the VAHAN system in February 2020. A prototype run in the Karnataka state already has started. The vehicle registration number will now be verified at the point of generation of the e-way bill.
The E-way Bill - Blocking & unblocking
- E-way bill generation is blocked for taxpayers who have not submitted their returns for the 2 previous consecutive months/quarter. E-Way Bill creation facility to be blocked for taxpayers who have not filed GSTR-3B for 2 or more tax periods from October 15. Thus, if a taxpayer has not filed GSTR-3B for two or more consecutive months, he/she cannot produce e-way bills to send and receive goods, resulting in a standstill.
- As you may be known, at its last conference, the GST Council agreed that this provision would apply to taxpayers whose cumulative annual turnover (AATO, PAN) has been more than Rs 5 Crores.
- Thus, if the GSTIN associated with the respective PAN (with AATO over Rs 5 Cr.) has not filed its GSTR-3B Return for 02 or more tax periods, its EWB creation facility will be blocked on the EWB Portal until the month of the tax period of August 2020. Please notice that the EWB generation facility for such GSTINs (whether as consignor or consignor or carrier) will be blocked on the EWB Portal after 15 October 2020. Hence in order to use the continuous EWB generation facility on the EWB Portal, you are advised to file your overdue GSTR 3B returns promptly.
- Please just ignore this update who will not be affected are
- You are not enrolled on the portal of the EWB or
- You have already filed your GSTR-3B Return for August 2020 or
- Your AATO (PAN-based) is below Rs 5 Cr.
- When a taxpayer files GSTR-3B, the e-way bills will be unblocked the next day.
Generate e-Way Bill Online
Registration on e-Way Bill Portal
Generate e-Way Bill using SMS
