Opinions

GST (Electronic Way Bill)

Who has to issue Eway Bill

  • Every registered person who causes movement of goods and
  • Consignment value exceeds Rs.50,000 shall furnish information in Part A of FORM GST EWB-01.

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 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 details in FORM GSTR-1.

Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the email is available.

Cases in which it is to be issued

  • in relation to a supply; or
  • for reasons other than supply; or
  • due to inward supply from an unregistered person

If RCM is there either under 9(3) or 9(4) under CGST Act and supplier is unregistered then receiver has to issue Eway Bill.

But if Unregistered still want to generate Eway bill then he or transporter may issue that as per the manner specified in rules.

When to issue Eway Bill

  • Before commencement of movement of goods in Part A of FORM GST EWB-01.

Information to be furnished prior to commencement of movement

  • GSTIN of Recipient
  • Place of Delivery (PIN Code only)
  • Invoice or challan no.
  • Invoice or challan date
  • Value of Goods
  • HSN Code ( 2 digits for PY turnover upto 5cr and 4 digits for PY turnover more than 5 cr)
  • Reason for Transportation ( Any one of these-supply, export or import, job work, SKD or CKD, Recipient not known, Line sales, Sales return, exhibition or fairs, for own use or others)
  • Transport Document No.( Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number)

Procedure of Eway bill in case of consignor or consignee

  • In case of consignor to consignee transportation, any of them may generate Eway bill and before that they also have to provide conveyance detail in Part B of FORM GST EWB-01 which was not required by registered person in normal course.
  • If they don’t generate Eway bill and goods are handed over to a transporter for transportation by road then consignor or consignee are required to provide conveyance details in Part B and furnish details in Part A and after that Transporter Shall generate Eway Bill on the basis of info provided by consignor or consignee in Part A.
  • Where the consignor or the consignee has not generated FORM GST EWB-01 the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be and he voluntarily may also issue consolidated Eway bill in FORM GST EWB-02 prior to the movement of goods.

Voluntarily generation of Eway bill is allowed or not

Yes eway bill can be generated voluntarily even if not mandatorily required in law.

Exemption from Eway Bill

  • If person is unregistered because where the goods are supplied by an unregistered supplier to a recipient who is registered, the 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.
  • If Consignment value is upto Rs. 50,000
  • If goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. They are not exempt from furnishing Part A. ( means total distance from consignor to consignee should be less than 10 Km)

Cases when Eway bill is required to be updated

  • Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods update conveyance details in Eway bill.( Only update Part B)
  • Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
  • 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.

How to issue Eway bill in case of multiple consignment

In case of multiple consignment eway bill is required to be issued for each consignment in FORM GST EWB-01 and if he wants he voluntarily can issue a consolidated Eway bill too in FORM GST EWB-02 prior to movement of goods.

Condition for cancellation of Eway 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 e-way 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.
  • Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.

Validity of Eway Bill

S.No Distance Validity Period
1 Upto 100 Km 1 day
2 For every 100 km or part thereof thereafter 1 additional day

The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.

Commissioner can extend the validity period mentioned above.

Explanation.—For the purposes of this rule, 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.

To whom and why Eway bill details are required to be communicated

  • The details of e-way bill generated under sub-rule (1) 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.
  • Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.

Exemption from Eway Bill

  • Where the goods being transported are specified in Annexure given in Notification.
  • Where the goods are being transported by a non-motorised conveyance.
  • Where the goods are 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; and
  • in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.

Documents and devices to be carried by a person-in-charge of a conveyance

  • 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.
  • Overruling above,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-
  • tax invoice or bill of supply or bill of entry; or
  • A delivery challan, where the goods are transported for reasons other than by way of supply.

Role of Invoice Reference No in Eway Bill

  • A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
  • Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.