Under GST regime, for quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished.

However, in order to monitor the movement of goods for controlling any tax evasion, e-way bill system has been introduced.

What are the benefits of e-way bill?

Following are the benefits of e-way bill mechanism:

(i) Physical interface to pave way for digital interface resulting in elimination of state boundary check-posts

(ii) It will facilitate faster movement of goods

(iii) It will improve the turnaround time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs.

E-way bill is an electronic document generated in Form GST EWB 01 on the GST portal (https://www.ewaybillgst.gov.in/) evidencing movement of goods.

e-way bill contains 2 parts

What is the Part-A Slip?

Part-A Slip is a temporary number generated after entering all the details in PARTA. This can be shared or used by transporter or yourself later to enter the PARTB and generate the E-way Bill.

Part A comprising of details of [Generally filled by Supplier/ Recipient]

GSTIN of supplier & recipient,

place of delivery (indicating PIN Code also),

document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date,

value of goods, HSN code, and

reasons for transportation, etc.

Part B (transport details) [Generally filled by Transporter]

Transporter document no. (Goods Receipt or Railway Receipt or Airway Bill or Bill of Lading) and

Vehicle number, in case of transport by road]:

to be furnished by the person who is transporting the goods.

E-way Bill can be generated only after entering the details of Part-B.

FAQs

What is the common portal for generation of e-way bill?

The common portal for generation of e-way bill is https://ewaybillgst.gov.in

Section 68(1) read with Rule 138(1)

The Government may require the person in charge of a conveyance

carrying any consignment of goods of value exceeding Rs.50,000

to carry with him such documents and such devices as may be prescribed.

Person in charge of a conveyance

carrying any consignment of goods of value exceeding Rs.50,000

shall carry with him such documents and such devices as may be prescribed

Rule 138A(1)

The person in charge of a conveyance shall carry—

(a) the invoice or bill of supply or delivery challan, and

(b) a copy of e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device [RFID] embedded on to the conveyance in such manner as may be notified by the Commissioner:

1^st Proviso to Rule 138A(1)

Nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel.

[1][2^nd Proviso to Rule 138A(1)

In case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of GST EWB-01]

[2][Rule 138A(2)

In case, e-invoice issued u/sr 48(4),

the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) in it,

may be produced electronically, for verification by PO in lieu of the physical copy of such tax invoice.]

Circular No. 160/16/2021 - CGST dated 20-09-2021

Issue-2

Whether carrying physical copy of invoice is compulsory during movement of goods in cases where suppliers have issued invoices in the manner prescribed u/r 48(4) (i.e. in cases of e-invoice)

Clarification

1. Rule 138A(1) provides that 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, 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.

2. Further, rule 138A(2) being amended states that “In case, invoice is issued in the manner prescribed u/sr 48(4), the Quick Reference (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice”

3. A conjoint reading of rules 138A(1) and 138A(2) of CGST Rules, 2017 clearly indicates that there is no requirement to carry the physical copy of tax invoice in cases where e-invoice has been generated by the supplier. After amendment, the revised rule 138A (2) states in unambiguous words that whenever einvoice has been generated, the Quick Reference (QR) code, having an embedded Invoice Reference Number (IRN) in it, may be produced electronically for verification by the proper officer in lieu of the physical copy of such tax invoice.

4. Accordingly, it is clarified that there is no need to carry the physical copy of tax invoice in cases where invoice has been generated by the supplier in the manner prescribed under rule 48(4) of the CGST Rules and production of the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) electronically, for verification by the proper officer, would suffice.

Rule 138A(4)

The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.

Rule 138A(5)

Notwithstanding anything contained in clause (1)(b), 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 by way of supply.

Summary of above

The person in charge of a conveyance shall carry—

(a) the invoice or bill of supply or delivery challan, and

(b) a copy of e-way bill in physical form or the e-way bill number

(c) QR code in case of e-invoice;

(d) Bill of entry in case of import

(e) e-way bill not required in case of movements by rail, vessel, air

(f) Delivery challan in place of e-way bill in notified cases

Rule 138(1)

RP who causes movement of goods

of consignment value exceeding Rs.50,000

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person,

before commencement of such movement,

such RP shall furnish information of said goods in Part A of GST EWB-01,

along with such other information as may be required on the common portal and

a unique number will be generated on the said portal:

Before commencement of movement of goods, person causes movement shall generate EWB by furnishing information in Part A of EWB-01 if consignment value > Rs.50,000

Who causes movement of goods?

If supplier is registered and undertakes to transport the goods, movement of goods is caused by the supplier.

If recipient arranges transport, movement is caused by him.

If goods are supplied by an unregistered supplier to a registered known recipient, movement shall said be caused by such recipient.

FAQ-In case of movement of goods for reasons other than supply

The movement is occasioned by means of a delivery challan which has to necessarily contain the value of goods. The value given in the delivery challan should be adopted in the e-way bill

Question & Answer

Explanation 2 to Rule 138(1)

For this rule, consignment value of goods =

value determined u/s 15, declared in an invoice, a bill of supply or a delivery challan,

Includes central tax, State or Union territory tax, integrated tax and cess charged

Excludes value of exempt supply of goods where the invoice is issued for both exempt and taxable supply.

Ex

X Ltd, registered in Punjab, sold shoes to a retail seller in Gujarat,

Taxable Value = Rs.48,000 + GST 18% = Rs.8640

Consignment value = Rs.56,640

Consignment value excludes exempt supply.

Question & Answer

3^rd Proviso to Rule 138(1)

where goods are sent by a principal located in one State/UT to a job worker located in any other State/UT,

e-way bill shall be generated either by the principal or the job worker, if registered,

irrespective of the value of the consignment

4^th Proviso to Rule 138(1)

where handicraft goods are transported from one State/UT to another State/ UT

by a person who has been exempted from the requirement of obtaining registration u/c 24(i) and (ii),

e-way bill shall be generated by the said person irrespective of the value of the consignment.

[3][Explanation 1. – For this rule, handicraft goods has the meaning as assigned to it in the Notification No. 56/2018-Central Tax dt. 23-10-2018

1^st Proviso to Rule 138(3)

RP or, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:

Question & Answer

1^st Proviso to Rule 138(1)

transporter, on an authorization received from the RP,

may furnish information in Part A of GST EWB-01,

along with such other information as may be required on the common portal and

a unique number will be generated on the said portal:

2^nd Proviso to Rule 138(1)

where the goods are supplied through an ecommerce operator or a courier agency,

on an authorization received from the consignor,

information in Part A of GST EWB-01 may be furnished by such ECO or courier agency and

a unique number will be generated on the said portal:

Rule 138A(3)

Where the RP produce the invoice u/sr 138A(2),

the information in Part A of GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.

FAQ

Whether Part-B is must for e-way bill?

E-Way bill is complete only when Part-B is entered. Otherwise printout of EWB would be invalid for movement of goods. Filling up of Part-B of the e-way bill is a must for movement of the goods, except for within the same state movement between consignor place to transporter place, if distance is less than 50 Kms.

Rule 138(2)

Where the goods are transported by the

RP as a consignor or

recipient of supply as the consignee,

whether in his own conveyance or a hired one or a public conveyance, by road,

said person shall generate the e-way bill in GST EWB-01 electronically on the common portal after furnishing information in Part B of GST EWB-01.

Rule 138(3)

Where the e-way bill is not generated by supplier/ recipient u/sr (2) and

goods are handed over to a transporter for transportation by road,

RP shall furnish the information of the transporter and

e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by RP in Part A of FORM GST EWB-01:

Explanation 1 to Rule 138(3)

For this sub-rule,

where the goods are supplied by an URP to a RP,

movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

2^nd Proviso to Rule 138(3)

where the movement is caused by an URP

either in his own conveyance or a hired one or through a transporter,

he or the transporter may, at their option, generate the e-way bill in GST EWB-01

in the manner specified in this rule:

FAQ

Who all can generate the e-way bill?

The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill.

The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients.

Any person can also enroll and generate the e-way bill for movement of goods for his/her own use.

Rule 138(2A)

Where the goods are transported by railways or by air or vessel,

e-way bill shall be generated by RP, being the supplier or the recipient,

who shall, either before or after the commencement of movement,

furnish the information in Part B of FORM GST EWB-01:

Proviso to Rule 138(2A)

where the goods are transported by railways, railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.

FAQ

In case of transportation of goods via rail/air/ship mode, when is user required to enter transport document details, as it is available only after submitting of goods to the concerned authority?

Where the goods are transported by railways or by air or vessel, the Part B of the e-way bill can be updated either before or after the commencement of movement.

But, where the goods are transported by railways, the railways shall not deliver the goods, unless the e-way bill as required under these rules is produced to them, at the time of delivery.

Circular No. 47/21/2018 - GST dated 08-06-2018

Issue-4 In case of transportation of goods by railways, whether goods can be delivered even if the e-way bill is not produced at the time of delivery?

Clarification

As per proviso to rule 138(2A), the railways shall not deliver the goods unless the e-way bill is produced at the time of delivery.

Question & Answer

Explanation 2 to Rule 138(3)

The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).

Rule 138(4)

Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

The user can update Part-B (Vehicle details) as many times as he wants for movement of goods to the destination. However, the updating should be done within the validity period.

Rule 138(5)

Where the goods are transferred from one conveyance to another,

consignor or recipient or the transporter

shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill in Part B of GST EWB-01

Ex

Consignment of goods may be required to be transferred from the original conveyance to due to unforeseen exigencies like break down of the vehicle.

Ex

In some cases, consignments are transported by the transporter through transshipment using multiple vehicles (same mode of transportation) for carrying the same consignment before it is delivered to the recipient at the place of destination.

g)

What is to be done (in an EWB) if the vehicle breaks down?

If the vehicle breaks down, when the goods are being carried with an EWB, then transporter can get the vehicle repaired and continue the journey in the same EWB. If he has to change the vehicle, then he has to enter the new vehicle details in that EWB, on the eway bill portal, using ‘Update vehicle number’ option in Part B and continue the journey in new vehicle, within the original validity period of eway bill.

Rule 138(5A)

consignor or the recipient, who has furnished the information in Part A of GST EWB-01, or the transporter,

may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment:

1.

Press Release on E-way Bill dated 31-03-2018

Situation: -Consider a situation where a consignor is required to move goods from City X to City Z. He appoints Transporter A for movement of his goods. Transporter A moves the goods from City X to City Y. For completing the movement of goods i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. How would the e-way bill be generated in such situations?

Clarification : -It is clarified that in such a scenario, only one e-way bill would be required. PART A of FORMGST EWB-01 can be filled by the consignor and then the e-way bill will be assigned by the consignor to Transporter A. Transporter A will fill the vehicle details, etc. in PART B of FORMGST EWB01and will move the goods from City X to City Y. On reaching City Y, Transporter A will assign the said e-way bill to the Transporter B. Thereafter, Transporter B will be able to update the details of PART B of FORMGST EWB-01. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z

Proviso to Rule 138(5A)

After the details of the conveyance have been updated by the transporter in Part B of GST EWB-01,

the consignor or recipient, who has furnished the information in Part A of GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.

a)

How many times can Part-B or Vehicle number be updated for an e-way bill?

The user can update Part-B (Vehicle details) as many times as he wants for movement of goods to the destination. However, the updating should be done within the validity period.

b)

Can I use different modes of transportation to carry the goods having an e-way bill? If so, how to update the details?

Yes. One can transport goods through different modes of transportation – Road, Rail, Air, Ship. However, PART-B of e-way bill have to be updated with the latest mode of transportation or conveyance number using ‘Update vehicle number/mode of transport ’ option in the Portal. That is, at any point of time, the details of conveyance specified in the e-way bill on the portal, should match with the details of conveyance through which goods are actually being transported.

c)

How to enter multiple modes of transportation, i.e., road, rail, ship, air for the same e-way bill?

One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with new mode of transportation by using ‘Update Vehicle Number’. Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again. First, the taxpayer generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle number. Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport document number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or concerned transporter updates movement as road from ship yard to airport with vehicle number. Next the taxpayer or transporter updates, using ‘update vehicle number’ option, the Airway Bill number. Again after reaching Delhi, he updates movement through road with vehicle number. This way, the e-way bill will be updated with multiple mode of transportation.

3^rd Proviso to Rule 138(3)

where the goods are transported for a distance of upto 50 kms within the State/UT from the PoB of the consignor to the PoB of the transporter for further transportation,

supplier or recipient, or transporter may not furnish the details of conveyance in Part B of GST EWB-01.

Proviso to Rule 138(5)

where the goods are transported for a distance of upto 50 kms within the State/UT from the PoB of the transporter finally to the PoB of the consignee,

the details of the conveyance may not be updated in the eway bill.

FAQs

Can I transport goods with the e-way bill without vehicle details in it?

No. One needs to transport the goods with an e-way bill specifying the vehicle number, which is carrying the goods.

However, where the goods are transported for a distance of less than fifty kilometers within the State from the place of business of consignor to the place of transporter for further transportation, then the vehicle number is not mandatory. Similar exception up to 50 KM has been given for movement of goods from place of business of transporter to place of business of consignee.

Question & Answer

Rule 138(6)

After generation of e-way bill u/sr (1),

where multiple consignments are transported in one conveyance,

transporter may indicate the serial no. of e-way bills for each such consignment and

a consolidated e-way bill in GST EWB-02 maybe generated by him

prior to the movement of goods

a)

What is a consolidated e-way bill (CEWB)?

CEWB is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying multiple consignments of various consignors and consignees in one vehicle can generate and carry one CEWB instead of carrying multiple e-way bills for those consignments.

b)

Who can generate the consolidated e-way bill?

A transporter can generate the CEWB for movement of multiple consignments in one vehicle.

c)

What is the validity of consolidated e-way bill?

CEWB is like a trip sheet and it contains details of different EWBs in respect of various consignments being transported in one vehicle and these EWBs will have different validity periods.

Hence, CEWB does not have any independent validity period. However, individual consignment specified in the CEWB should reach the destination as per the validity period of the individual EWB.

d)

What has to be done, if the vehicle number has to be changed for the consolidated e-way bill?

There is an option available under the ‘CEWB’ menu as ‘regenerate CEWB’. This option allows you to change the vehicle number to existing CEWB, without changing the individual EWBs. This generates a new CEWB, which has to be carried with new vehicle. Old CEWB will become invalid for use

e)

Can the CEWB have the goods / e-way bills which are going to be delivered before reaching the destination defined for CEWB?

Yes, the CEWB can have the goods or e-way bills which will be delivered to multiple locations as per the individual EWB included in the CEWB. That is, if the CEWB is generated with 10 EWBs to move 3 consignments to destination Y and 7 consignments to destination X, then on the way the transporter can deliver 3 consignments to destination Y out of 10 and move with remaining 7 consignments to the destination X with the same CEWB. Alternatively, two CEWB can be generated one for 3 consignments for destination Y and another CEWB for 7 consignments for destination X.

Question & Answer

Rule 138(9)

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 e-way bill may be cancelled within 24 hours of generation of the e-way bill:

1^st Proviso to Rule 138(9)

e-way bill cannot be cancelled if it has been verified in transit as per rule 138B:

2^nd Proviso to Rule 138(9)

unique number generated u/sr (1) shall be valid for 15 days for updation of Part B of GST EWB-01.

a)

Can the e-way bill be deleted or cancelled?

The e-way bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If a particular EWB has been verified by the proper officer, then it cannot be cancelled. Further, 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.

b)

Can the e-way bill be modified or edited?

The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be cancelled and generated afresh. The cancellation is required to be done within twenty four hours from the time of generation.

Rule 138(10)

An e-way bill or a consolidated e-way bill shall be valid

for the period as mentioned in column (3) from the relevant date,

for the distance, within the country, as mentioned in column (2):-

Explanation 2.— For this rule,

“Over Dimensional Cargo” = a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988)

Validity of e-way bill has been narrowed by increasing the distance from 100 km to 200 km.

Explanation 1 to Rule 138(10)

For this rule,

“relevant date” = date on which the e-way bill has been generated

Period of validity = It shall be counted from the time at which the e-way bill has been generated

Each day = It shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill

1.

While calculating time validity for e-way bill, how is a day determined?

(i) Suppose an e-way bill is generated at 00:04 hrs. on 14th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.

(ii) Suppose an e-way bill is generated at 23:58 hrs. on 14th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.

2.

When does the validity of the e-way bill start?

The validity of the e-way bill starts when first entry is made in Part-B i.e. vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B.

Press Release on E-way Bill dated 31-03-2018

2. Situation: - where a Consignor hands over his goods for transportation on Friday to transporter. But, the assigned transporter starts the movement of goods on Monday. How would the validity of e-way bill be calculated in such situations?

Clarification: -It is clarified that the validity period of e-way bill starts only after the details in PART B of FORMGST EWB-01 are updated by the transporter for the first time.

In the given situation, Consignor can fill the details in PART A of FORMGST EWB-01 on Friday and handover his goods to the transporter. When the transporter is ready to move the goods, he can fill the PART B of FORMGST EWB-01 i.e. the assigned transporter can fill the details in PART B of FORMGST EWB-01 on Monday and the validity period of the e-way bill will start from Monday.

3.

How is the validity of the e-way bill calculated?

The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. For every 200 Kms one day is a validity period for EWB as per rule and for part of 200 KM one more day is added. For ex. If approx. distance is 410 Kms then validity period is 2+1 days. For movement of Over Dimensional Cargo (ODC), the validity is one day for every 20 KM (instead of 200 KM) and for every 20KM or part thereof one more day is added.

4)

How the distance has to be calculated, if the consignments are imported from or exported to other country?

The approximate distance for movement of consignment from the source to destination has to be considered based on the distance within the country. That is in case of export, the consignor place to the place from where the consignment is leaving the country, after customs clearance and in case of import, the place where the consignment is reached the country to the destination place and cleared by Customs.

Question & Answer

1^st Proviso to Rule 138(10)

Commissioner may, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein:

2^nd and [10][3^rd Proviso to Rule 138(10)

where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of GST EWB-01, if required.

However, validity of the e-way bill may be extended within eight hours from the time of its expiry]

Exceptional circumstances like, natural calamity, law and order issues, trans-shipment delay, accident of conveyance etc.

a)

What has to be done, if the validity of the e-way bill expires?

If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature and trans-shipment’, the transporter may extend the validity period after updating reason for the extension and the details in PART-B of FORM GST EWB-01.

b)

Can I extend the validity of the e-way bill?

Yes, one can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstance like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter needs to explain this reason in details while extending the validity period.

c)

How to extend the validity period of e-way bill?

There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 4 hours and after 4 hours of expiry of the validity. Here, transporter will enter the e-way bill number and enter the reason for the requesting the extension, from place (current place), approximate distance to travel and Part-B details. It may be noted that he cannot change the details of Part-A. He will get the extended validity based on the remaining distance to travel.

d)

Who can extend the validity of the e-way bill?

The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period.

Rule 138(11)

The details of the e-way bill generated shall be made available to the-

(a) supplier, if registered, where the information in Part A of GST EWB-01 has been furnished by the recipient/ transporter; or

(b) recipient, if registered, where the information in Part A of GST EWB-01 has been furnished by the supplier/ transporter,

on the common portal, and

the supplier/ recipient, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.

Rule 138(12)

Where the person to whom the information u/sr (11) has been made available

does not communicate his acceptance or rejection earlier of

72 hours of the details being made available to him on the common portal, or

the time of delivery of goods

it shall be deemed that he has accepted the said details.

FAQs

Who can reject the e-way bill and. Why?

The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill or the time of delivery of goods whichever is earlier,, it will be deemed that he has accepted the details.

Rule 138(8)

The information furnished in Part A of GST EWB-01 shall be made available to the RP on the common portal who may utilize the same for furnishing GSTR-1:

Provided that when the information has been furnished by an unregistered supplier/ recipient in GST EWB-01,

he shall be informed electronically, if the mobile number or the e-mail is available.

Rule 138(13)

The e-way bill generated under this rule or u/r 138 of the GST Rules of any State/UT shall be valid in every State and UT.

FAQs

Whether e-way bill is required for all the goods that are being transported?

The e-way bill is required to transport all the goods except exempted under the notifications or rules.

Rule 138(14)

Notwithstanding anything contained in this rule, no e-way bill is required to be generated—

(a) where the goods being transported are specified in Annexure;

(b) where the goods are being transported by a non-motorised conveyance;

(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

(d) in respect of movement of goods within such areas as are notified u/c 14(d) of rule 138 of the SGST/UTGST Rules in that particular State/ UT;

(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 as amended from time to time;

(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;

(g) where the supply of goods being transported is treated as no supply under Schedule III of the Act;

(h) where the goods are being transported—

(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or

(ii) under customs supervision or under customs seal; (i) where the goods being transported are transit cargo from or to Nepal or Bhutan;

(j) where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 as amended from time to time and notification No. 26/2017- Central Tax (Rate), dated the 21st September, 2017 as amended from time to time;

(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;

(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;

(m)where empty cargo containers are being transported; and

(n) where the goods are being transported upto a distance of 20 kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued u/r 55.

[12][(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.]

Explanation. - The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter.

Rule 55A

In a cases where person-in-charge of conveyance is not required to carry an e-way bill as per above provisions

Such person shall carry a copy of the tax invoice or the bill of supply issued as per rules 46, 46A or 49

5(i)

Where goods transit through another State while moving from one area in a State to another area in the same State.

Clarification

(i) It may be noted that e-way bill generation is not dependent on whether a supply is interState or not, but on whether the movement of goods is inter-State or not. Therefore, if the goods transit through a second State while moving from one place in a State to another place in the same State, an e-way bill is required to be generated.

5(ii)

Where goods move from a DTA unit to a SEZ unit or vice versa located in the same State.

Clarification

(ii) Where goods move from a DTA unit to a SEZ unit or vice versa located in the same State, there is no requirement to generate an eway bill, if the same has been exempted under rule 138(14)(d) of the CGST Rules.

a)

Why the transporter needs to enroll on the e-way bill system?

There may be some transporters, who are not registered under the GST Act, but such transporters cause the movement of goods for their clients. They need to enroll on the e-way bill portal to get 15 digit Unique Transporter Id.

b)

What is TRANSIN or Transporter ID?

TRANSIN or Transporter id is 15 digit unique number generated by EWB system for unregistered transporter, once he enrolls on the system which is similar to GSTIN format and is based on state code, PAN and Check sum digit. This TRANSIN or Transporter id can be shared by transporter with his clients, who may enter this number while generating e-waybills for assigning goods to him for transportation.

c)

How does the unregistered transporter get his unique id or transporter id?

The transporter is required to provide the essential information for enrolment on the EWB portal. The transporter id is created by the EWB system after furnishing the requisite information. The details of information to be furnished is available in the user manual.

a)

Circular No. 61/35/2018 - GST dated 04-09-2018

Various representations have been received on the matter pertaining to the textile sector and problems being faced by weavers & artisans regarding storage of their goods in the warehouse of the transporter. It has been stated that textile traders use transporters’ godown for storage of their goods due to their weak financial conditions. The transporters providing such warehousing facility will have to get themselves registered under GST and maintain detailed records in cases where the transporter takes delivery of the goods and temporarily stores them in his warehouse for further transportation of the goods till the consignee/recipient taxpayer’s premises. The transport industry is facing difficulties due to the same and a request has been made to treat these godowns as transit godowns.

Please refer above circular for clarification on above issue

For bill to ship to model, please refer Press Release dated 23-04-2018

a)

How to handle “Bill to” - “Ship to” invoice in e-way bill system?

Sometimes, the tax payer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the eway bill system to handle this situation, called as ‘Bill to’ and ‘Ship to’.

In the e-way bill form, there are two portions under ‘TO’ section. In the left hand side - ‘Billing To’ GSTIN and trade name is entered and in the right hand side - ‘Ship to’ address of the destination of the movement is entered. The other details are entered as per the invoice.

In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.

a)

What has to be entered in GSTIN column, if consignor or consignee is not having GSTIN?

If the consignor or consignee is unregistered taxpayer and not having GSTIN, then user has to enter ‘URP’ [Unregistered Person] in corresponding GSTIN column.

b)

Whether e-way bill is required, if the goods are being purchased and moved by the consumer to his destination himself?

Yes. As per the e-way bill rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than Rs. 50,000/-. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. The consumer can also enroll as citizen and generate the e-way bill himself.

c)

What are the formats of vehicle number entry?

To enable proper entry of the vehicle number, the following formats have been provided for the vehicle numbers

d)

How to enter the vehicle number DL1AB123 as there is no format available for this in e-way bill system?

If the RC book has vehicle number like DL1A123, then you enter as DL01A0123. The vehicle entered in the e-way bill system is only for information and GST officer will accept this variation.

e)

How to generate e-way bill for multiple invoices belonging to same consignor and consignee?

If multiple invoices are issued by the supplier to recipient, that is, for movement of goods of more than one invoice of same consignor and consignee, multiple EWBs have to be generated. That is, for each invoice, one EWB has to be generated, irrespective of the fact whether 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, if goods are going in one vehicle.

f)

How to handle “Bill from” - “Dispatch from” invoice in e-way bill system?

Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others’ premises to the consignee as per the business requirements. This is known as ‘Billing From’ and ‘Dispatching From’. E-way bill system has provision for this. In the e-way bill form, there are two portions under ‘FROM’ section. In the left hand side - ‘Bill From’ supplier’s GSTIN and trade name are entered and in the right hand side - ‘Dispatch From’, address of the dispatching place is entered. The other details are entered as per the invoice. In case Bill From location State is different from the State of Dispatch the Tax components are entered as per the State (Bill From). That is, if the billing party is inter-state for the supplier, IGST is entered and if the billing party is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.

g)

How to generate e-way bill, if the goods of one invoice is being moved in multiple vehicles simultaneously?

Where the goods are being transported in a semi knocked down or completely knocked down condition or being bulk cargo or being transported through multimodal means of transport, the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment as per CGST Rule 55 which provides as under.

(a) Supplier shall issue the complete invoice before dispatch of the first consignment;

(b) Supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;

(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and

(d) Original copy of the invoice shall be sent along with the last consignment

Please note that multiple EWBs are required to be generated in this situation. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number.

h)

Whether the e-way bill is required for movement of consignment for weighment to the weighbridge?

No e-Way bill is required for movement of goods upto a distance of 20 Km from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with Rule 55.

i)

Can I use different modes of transportation to carry the goods having an e-way bill? If so, how to update the details?

Yes. One can transport goods through different modes of transportation – Road, Rail, Air, Ship. However, PART-B of e-way bill have to be updated with the latest mode of transportation or conveyance number using ‘Update vehicle number/mode of transport ’ option in the Portal. That is, at any point of time, the details of conveyance specified in the e-way bill on the portal, should match with the details of conveyance through which goods are actually being transported.

j)

How to enter multiple modes of transportation, i.e., road, rail, ship, air for the same e-way bill?

One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with new mode of transportation by using ‘Update Vehicle Number’. Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again. First, the taxpayer generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle number. Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport document number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or concerned transporter updates movement as road from ship yard to airport with vehicle number. Next the taxpayer or transporter updates, using ‘update vehicle number’ option, the Airway Bill number. Again after reaching Delhi, he updates movement through road with vehicle number. This way, the e-way bill will be updated with multiple mode of transportation.

k)

How to handle the goods which move through multiple trans-shipment places?

Some of the consignments move from one place to another place till they reach their destinations. Under this circumstance, each time the consignment moves from one place to another, the transporter needs to enter the vehicle details using ‘Update Vehicle Number’ option in part B of the EWB, when he starts moving the goods from that place. The transporter can also generate ‘Consolidated EWB’ with the EWB of that consignment with other EWBs and move the consignment to next place. This has to be done till the consignment reaches destination. But it should be within the validity period of a particular EWB.

l)

How does the transporter handle multiple e-way bills which pass through transshipment from one place to another in different vehicles, to reach the destinations?

Some of the transporters move the consignments from one place to another place before the goods reach the destination, as per the movement of vehicles. Sometimes the consignments is moved to 8-10 branches of the transporter, before they reach their destination. The consignments reach the particular branch of transporter from different places in different vehicles. These consignments are sorted out, to be transported to different places in different Vehicles. Now, the concerned branch user instead of updating the vehicle for each one of the EWBs, can generate ‘Consolidated EWB’ for multiple EWBs which are going in one vehicle towards next branch/destination.

m)

What are the modes of e-way bill generation, the taxpayer can use?

The e-way bill can be generated by any of the following methods:

o Using Web based system

o Using SMS based facility

o Using Android App

o Bulk generation facility

o Using Site-to-Site integration

o Using GSP (Goods and Services Tax Suvidha Provider)

n)

In case of Public transport, how to carry e-way bill?

In case of movement of goods by public transport, e-way bill shall be generated by the person who is causing the movement of the goods, in case of any verification, he can show e-way bill number to the proper officer.

o)

Whether e-way bill is required for intra -State movement of goods?

At present e-way bill is required only for inter-State movement of goods. For intraState movement of goods the requirement for e-way bill will be introduced in a phased manner, for which rules will be notified by respective states separately.

1.

FAQs on E-WAY-BILL-01-10-2018

2.

FAQs on E-WAY-BILL-28-06-2019

3.

FAQs on E-way Bill – NACIN

Section 68(2)

The details of documents required to be carried u/ss (1) shall be validated in such manner as may be prescribed.

Rule 138B(1)

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.

Rule 138B(2)

The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.

Rule 138B(3)

The physical verification of conveyances shall be carried out by the proper officer as authorised 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 authorised by him in this behalf.

Rule 138C(2)

Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State/UT or in any other State/ UT,

no further physical verification of the said conveyance shall be carried out again in the State/UT,

unless a specific information relating to evasion of tax is made available subsequently.

Blocking of e-waybill generation facility means disabling a taxpayer from generating the e-way bill.

E-way bill are generally blocked for RP who defaults in filing GST return.

[13][Rule 138E

Notwithstanding anything contained in s/r 138(1)

no person (including a consignor, consignee, transporter, an ECO or a courier agency)

shall be allowed to furnish the information in PART A of GST EWB-01 [14][in respect of any outward movement of goods for following RP

.

For unblocking of the facility, taxpayer need to apply to jurisdictional tax official in

[21][4^th Proviso to Rule 138E

the said restriction shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP08, as the case may be, has not been furnished for the period February, 2020 to August, 2020.]

[22][5^th Proviso to Rule 138E

the said restriction shall not apply during the period from the 1 st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.]

1st Proviso to Rule 138E

Commissioner may, [23][on receipt of an application from a RP in GST EWB-05]

on sufficient cause being shown and for reasons to be recorded in writing, by order, [24][in GST EWB-06]

allow furnishing of the information in PART A of GST EWB 01,

subject to such conditions and restrictions as may be specified by him:

2^nd Proviso to Rule 138E

no order rejecting the request of such person to furnish the information in PART A of GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard

3rd Proviso to Rule 138E

Permission granted or rejected by the Commissioner of State/ UT

shall be deemed to be granted or, rejected by the Commissioner.

Explanation to Rule 138E

For the purposes of this rule, the expression ―Commissioner shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b)

FAQs on E-WAY-BILL [BLOCKING & UNBLOCKING OF EWB]-01-12-2019

Section 68(3)

Where any conveyance is intercepted by the proper officer at any place,

he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and

the said person shall be liable to produce the documents and devices and also allow the inspection of goods.

Para 2(d) of Circular No. 41/15/2018-GST dated 13/04/2018

Where the person in charge of the conveyance fails to produce any prescribed document or where the proper officer intends to undertake an inspection, he shall record a statement of the person in charge of the conveyance in FORM GST MOV-01.

Para 2(d) of Circular No. 41/15/2018-GST dated 13/04/2018

PO shall issue an order for physical verification/inspection of the conveyance, goods and documents in GST MOV-02, requiring the person in charge of the conveyance to station the conveyance at the place mentioned in such order and allow the inspection of the goods.

Rule 138C(1)

A summary report of every inspection of goods in transit shall be recorded online by the PO in Part A of GST EWB-03 within 24 hours of inspection and

Para 2(d) of Circular No. 41/15/2018-GST dated 13/04/2018

PO shall, within 24 hours of issuance of GST MOV-02, prepare a report in Part A of FORM GST EWB-03 and upload the same on the common portal. 

Rule 138C(1)

Final report in Part B of GST EWB-03 shall be recorded within 3 days of such inspection.

Para 2(e) of Circular No. 41/15/2018-GST dated 13/04/2018

Within a period of 3 working days from the date of issue of the order in FORM GST MOV-02, PO shall conclude the inspection proceedings, either by himself or through any other proper officer authorised in this behalf.

The proper officer shall also record, on the common portal, the final report of the inspection in Part B of FORM GST EWB-03 within three days of such physical verification/inspection.

[25][Proviso to Rule 138C(1)

where the circumstances so warrant, the Commissioner, or any other officer authorised 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.

Explanation  to Rule 138C(1)

The period of 24 four hours or, 3 days

shall be counted from the midnight of the date on which the vehicle was intercepted.]

Para 2(e) of Circular No. 41/15/2018-GST dated 13/04/2018

Where circumstances warrant such time to be extended, he shall obtain a written permission in FORM GST MOV-03 from the Commissioner or an officer authorized by him, for extension of time beyond three working days and a copy of the order of extension shall be served on the person in charge of the conveyance.

Rule 138D

Where a vehicle has been intercepted and detained for a period exceeding 30 minutes,

transporter may upload the said information in GST EWB-04 on the common portal.

Explanation to Rule 138D

For this Chapter, ‘transported by railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ does not include cases where leasing of parcel space by Railways takes place.]

Para 2(f) of Circular No. 41/15/2018-GST dated 13/04/2018

On completion of the physical verification/inspection of the conveyance and the goods in movement, the proper officer shall prepare a report of such physical verification in FORM GST MOV-04 and serve a copy of the said report to the person in charge of the goods and conveyance.

Para 2(f) of Circular No. 41/15/2018-GST dated 13/04/2018

Where no discrepancies are found after the inspection of the goods and conveyance, the proper officer shall issue forthwith a release order in FORM GST MOV-05 and allow the conveyance to move further.

Where PO is of the opinion that the goods and conveyance need to be detained u/s 129 of the CGST Act, he shall issue an order of detention in FORM GST MOV-06 and a notice in FORM GST MOV-07 as per section 129(3) of the CGST Act, specifying the tax and penalty payable.

The said notice shall be served on the person in charge of the conveyance.

Please refer complete guide on Section 129

Rule 138F(1)

Where-

(a) a Commissioner of State /UT mandates furnishing of information regarding intra-State movement of goods specified in serial no. 4 and 5 in the Annexure appended to 138(14), in accordance with rule 138F(1) of the State/UT GST Rules, and

(b) the consignment value of such goods exceeds such amount, not below Rs.2  lakhs, as may be notified by the Commissioner of State tax/UT, in consultation with the jurisdictional Principal Chief Commissioner or Chief Commissioner of Central Tax, or any Commissioner of Central Tax authorised by him,

notwithstanding anything contained in Rule 138,

RP who causes intra-State movement of such goods, -

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an un-registered person,

shall, before the commencement of such movement within that State/UT, furnish information relating to such goods electronically, as specified in Part A of GST EWB-01, against which a unique number shall be generated:

Provided that where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency.

Explanation to Rule 138F(1)

For the purposes of this rule, the consignment value of goods shall be

the value, determined u/s 15, declared in an invoice, a bill of supply or a delivery challan,

includes central tax, State or Union territory tax charged

exclude value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

Proviso to Rule 138F(1)

where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency.

Rule 138F(2)

PART B of FORM GST EWB-01 shall not be required to be furnished in respect of movement of goods referred to in the sub-rule (1) and

after furnishing information in Part-A of FORM GST EWB-01, the e-way bill shall be generated in FORM GST EWB-01, electronically on the common portal.

Rule 138F(3)

The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1.

Rule 138F(4)

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-waybill, the eway bill may be cancelled, electronically on the common portal, within twenty-four hours of generation of the e-way bill:

Proviso to Rule 138F(4)

An e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.

Rule 138F(5)

Notwithstanding anything contained in this rule,

no e-way bill is required to be generated-

(a) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

(b) where the goods are being transported-

(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or

(ii) under customs supervision or under customs seal.

Rule 138F(6)

The provisions of sub-rule (10), sub-rule (11) and sub-rule (12) of rule 138, rule 138A, rule 138B, rule 138C, rule 138D and rule 138E shall, mutatis mutandis, apply to an e-way bill generated under this rule.

Section 122(1)(ix)

Where a taxable person who

transports any taxable goods without the cover of documents as may be specified in this behalf;

he shall be liable to pay a penalty of

Rs.10,000 or

an amount equivalent to the tax evaded or

whichever is higher.

Section 129 - Detention, seizure and release of goods and conveyances in transit

Please refer guide on section 129