The E-way bill, also known as an electronic waybill, is a paper required under the GST regime before transporting or shipping goods worth more than INR 50,000 within states. The courier or the person in charge of the conveyance must have a physical copy of the e-way bill, which would contain details such as merchandise, buyer, consignor, and transporter.
A specific e-Way Bill Number (EBN) is made available to the provider, receiver, and transporter when an e-Way Bill is issued. The e-Way Bill replaces the Way Bill, which was a physical document used for the transportation of goods under the VAT system.
What is the meaning of e-way bill?
The full form of e-way bill means electronic way bill. e-way bill will be applicable to the movements of goods in both inter and intra-State Transportation.
To put it simply, as the name suggests, it is an electronic document generated from the e-way bill portal ewaybillgst.gov.in evidencing the movement of goods. It is basically a compliance mechanism under GST wherein, by way of a digital interface, the person causing the movement of goods (consignor/seller) uploads the relevant information prior to the commencement of the movement of goods and generates e-way bill on the GST portal.
It contains the following details-
- Name of consignor
- Consignee
- The point of origin of the consignment
- Destination details and
- Route
As per the GST rules, every person registered under GST, who causes the movement of goods of consignment value more than Rs.50000 is required to furnish the details of the said goods in a specified form (e-way bill) before the commencement of such movement of goods.
Contents of the eWay Bill
Part A
- Recipient’s GSTIN
- Pin Code
- Invoice
- Value of the goods
- HSN code
- Transport document number
- Transportation reasons
Part B
- Details of the transporter
Ways to Generate an Eway Bill
- Web-based System
- SMS Facility
- Android Application
- Bulk Generation Facility
- Site-to-Site Integration
When is an e-way bill required or not required to be generated?
As per Rule 138 of the CGST Act, 2017, an e-way bill must be generated whenever there is a movement of goods by a registered person if the consignment value exceeds ₹50,000. This applies in the following cases:
- For supply-related movements.
- For reasons other than supply.
- For inward supply from an unregistered person.
In such situations, the details of the goods must be furnished in Form GST EWB-01 before the commencement of the movement. However, there are exceptions where an e-way bill is not required:
- When goods are transported using non-motorized conveyances, such as animal carts.
- For goods being moved to customs ports, airports, air cargo complexes, or land customs stations for clearance by customs to an inland container depot or freight station.
- When goods are moved within a specific area as notified by the state or union territory under GST rules.
- For tax-exempt goods (excluding de-oiled cake) during transportation.
- For goods listed in the negative list, including alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas, or aviation turbine fuel.
Which form needs to be filled for generation of e-way bill and by whom?
Form GST EWB-01 can be used for the generation of e-way bills when the goods are transported by
- The registered person as a consigner or the recipient of supply as the consignee,
- Through any mode- in his own conveyance or a hired one or by railways or by air or by vessel.
Form GST EWB-01 has two parts – Part A & Part B.
- Part A of Form GST EWB-01 contains the information on invoices, suppliers, receivers, and items in an invoice with HSN code and tax rates.
- Part B of Form GST EWB-01 contains the details of the transporter like mode of transfer, approximate kilometers, Name, Transporter ID, date, and vehicle number.
Related GST Notification: Notification No.27/2017– Central Tax Notification in Hindi
Please note that the e-way bill shall only be considered to be generated after furnishing information in Part B of form GST EWB-01.
Since there are multiple parties involved, to avoid confusion, we have summarized who is required to fill which part of the Form GST EWB-01:
| Goods transport by | Conveyance | Mandatory condition | Form and part |
|---|---|---|---|
| Registered person under GST as a consignor or the recipient of supply as the consignee(goods not handed over to the Transporter) | Own conveyance or hired or By railway or By air or By vessel | Before the commencement of such a movement | GST EWB-01Part B |
| When goods are handed over to the transporter for transportation by road | Transporter conveyance | Before the commencement of such a movement | Part A |
| The transporter on behalf of the registered dealer(On the basis of information given by the registered person in Part A) | Transporter of the conveyance | Before the commencement of such a movement | Part B |
| Unregistered person(He or the transporter) | Own conveyance or A hired one or through the transporter | Before the commencement of the movement. | GST EWB-01 |
| Unregistered person to registered person(Recipient person will fulfill the compliance) | Own conveyance or A hired one or through the transporter | Before the commencement of the movement | GST EWB-01 |
Documents are required to generate e-way bill
- Tax invoice, Bill of Supply, Delivery Challan
- Transporter ID and vehicle number
- Transport document number (When transport is done by rail, ship, or air )
Step-by-Step Guide to E-way Bill Generation
Step-by-Step Guide to E-way Bill Generation
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FAQs
When is an E-Way Bill required?
An E-Way Bill is required when:
- Goods are transported in a vehicle and the value of the goods exceeds ₹50,000.
- The transportation is either inter-state or intra-state.
- Goods are being moved for supply, return, or import/export purposes.
What are the details required to generate an E-Way Bill?
To generate an E-Way Bill, the following details are required:
- GSTIN of the consignor and consignee
- Invoice number
- HSN code or description of goods
- Quantity and value of goods
- Transporter details (vehicle number, etc.)
- Place of delivery
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