Must know facts about Eway Bill
Hi Reader, in this Article we will discuss some must know facts about Eway Bill.
1 – E way is require for movement of goods with value more than Rs. 50,000, if the total Value of goods loaded in a single vehicle more than 50000/, then E-way bill will be generated by the Transporter.
2 – Transporter on behalf of registered person after taking authorization may furnish Information in Part A of GST EWB 01.
3 – E Commerce Operator or Courier agency can furnish information in Part A of form GST EWB 01, after taking authorization from consignor, if goods are transported through e commerce or courier agency.
4 – E way bill may be generated voluntarily even if the value of consignment is less than Rs 50,000/-
5 – Value of consignment of Rs 50,000 including the applicable tax thereon and excluding the value of exempt supply.
6 – E Way can be generated with the help of following:-
- By Web Based System by Login to ewaybill.nic.in
- By Mobile App (Android Base) on mobile phones
- By SMS Through registered mobile Number
- BY API (Application Program Interface), in other words integration of IT System of user with e-way bill system for generation of e-way bill.
- By Suvidha Providers (Third party based System)
- Tool based bulk generation of e-way bills
7 – At the time of generating a new e-way bill, the user shall have the Bill/Invoice/Challan in his hand and he should know transport ID or vehicle no through which consignment is being moved.
8 – E way is not valid for movement of goods without vehicle number on it.
9 – Responsible person for generation of E-way bill
- Supplier
- Receiver
- the Registered person if Purchase or sale from a Un-Registered Person/dealer
10- In Portal, E-way bill user can create sub users and define roles for generation of E-way Bills.
11 – Vehicles Number can be entered either by the supplier/recipient of goods who generates e-way bill or by the transporter.
12 – One can generate consolidated e-way bill for vehicle carrying multiple consignments.
13 – E-way Bill cannot be edited after final submission but it can be cancelled within 24 hours of generation.
14 – Penalty in respect of non filing of E-way bill is 200% of GST value of Invoice.
15 – E-Way generated by during the trial period would not be used by the department for any purpose.
16 – Validity of E-Way is as follow
| Kilometers | No of Days |
| For a distance up to 100 KM in case other than over dimensional Cargo | One day |
| For every 100 KM or part thereof thereafter in case other than over dimensional Cargo | One Additional Day |
Up to 20 KM one day for over dimensional Cargo. For Every 20 KM or part one Additional day for over dimensional Cargo
17 – All type of Goods movement cover under e-way bill including goods sent for job work with delivery challan, rejection of material, Sale return, repair and maintenance, Stock transfer, Exhibition etc.
18 – Vehicle no in e-way bill may be updated any number of times. The last vehicle no should be available on e way bill.
19 – After generation of E-Way bill by the supplier, receiver has the option to accept or reject the same within 72 hours from the time of generation of e-way bill otherwise its deemed to be accepted.
20 – In case movement of goods through Delivery Challan, an approx value will be shown in delivery challan and e-way bill to be made accordingly.
21 – In e-way bill, identification of Goods is HSN code shown in E-way bill.
22 – Printout of e-way is not required with the Invoice of Goods. E-Way Bill number show in Invoice is sufficient.
23 – Transporter can generate Consolidated E-way bill when he is carrying multiple consignments in a single vehicle.
24 – Unregistered transported can also enroll and create a user for him to generate E-Way Bill and update the vehicle numbers.
25 – E way has to be generated irrespective of the value of the consignment if goods are sent by principal located in one state to job worker located in another state. Job worker (if registered) or principal shall generate way bill without any limit.
26 – In case goods are transported by the registered person as a consignor or the recipient of supply as the consignee, in his own conveyance or a hired one or a public conveyance (BUS ETC), by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
27 – If goods are transported from consignor place to transporters place for further transportation and distance is up to 50 km , then way bill is not required – earlier limit was 10 km and if goods are transported from transporter place to consignee place and distance is less than 50 km than way bill not required.
28 – In case of transportation of goods through Rail, Air or Vessel, E Way to be generated by Registered Persons in Part B of E Way bill along with serial number and date of Railway receipt, Air consignment Note or bill of landing as the case may be.
29 – E Way not required for movement of exempted goods.
Also See, “List of Exempted goods for which E Way not required
30 – E Way bill not required in case of High Sea Sale Transaction since E Way Bill is required for movement of goods within the country. In case of High Sea Sale, When the ultimate buyer files bill of Entry then he is required to generate E Way bill for movement of Goods from Port to his place of Business.
31 – E Way is not required for movement of Goods from the port, complex and land custom station, airport, air cargo to an inland container depot or a container freight station for clearance by Customs.
32 – E Way no required in case of goods are being transported up to a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weigh 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.
33 – If E way bill is generated and goods are moved and also same is not cancelled within 24 Hours then system would not allow the cancellation by consignor. In such a case, one can request recipient to reject the E way bill at his end within 72 hours of its generation. However after lapse of 72 Hours then no mechanism is provided.
34 – E Way bill also require in case of movement of goods through courier.
35 – Unique number shall be valid for 15 days instead of 72 hours for updating of part B.
36 – In case of Goods or the vehicle of the tax payer or transporter has been detained by the tax officers with proper reason for more than 30 minutes, then the transporter can generate “Report of Detention” in Form GST EWB-04 giving the detail of office in charge.
37 – In case of Ex Factory Sale, ownership and risk is transfer to buyer and buyer appoints his own transportation for movement of Goods then we can say that the movement of goods has been caused by recipient. Based on this interpretation, the E Way Bill may be generated by recipient.
38 – E Way not required in case of supply of Goods through pipeline such as oil, petroleum gas, water, electricity etc
39 – E Way bill not required in case of sale of goods on “as is – where is” basis since there is no movement of goods.
For any query you can write at taxhouseindia@gmail.com, before making any decisions do consult with your professional or tax advisor.
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