How e-way bill generated? The Rule provides for a specified form. It is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates eway bill on the GST portal. It ensures that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion.
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; and
- Consignment value less than Rs 50,000/-
How e-way bill generated?
An abstract of e-way bill generation is given below for reference
| Who shall issue | When to Issue | Form to be used / Remarks |
| Every Registered person under GST | Before 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 recipient of goods | Before 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 movement of goods | Fill Part B The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 |
| Transporter of goods | Before movement of goods | Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB01 |
| An unregistered person under GST and recipient is registered | Complianc e to be done by Recipient as if he is the Supplier. | (i) If the goods are transported for a distance of ten kilometers or less, within the same State/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.
(ii)If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient |
- To generate the e-way bill, documents /details such as (i) invoice/ bill of supply/ challan related to the consignment of goods (ii) for transport by road – transporter ID or vehicle number (iii) transport by rail, air, or ship – transporter ID, transport document number, and date on the document are required.
- Reason of transportation may be, supply, export or import, job work, SKD or CKD, recipient not known, line of sales, exhibition or fairs or own use others which is to be chosen in the e-way bill be format.
- 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 gst invoice and such number shall be valid for a period of thirty days from the date of uploading.
- In the above case, the registered person will not have to upload the information in Part A of FORM GST EWB-01 for generation of e-way bill and the same shall be auto populated by the common portal on the basis of the information furnished in FORM GST INV-1.
- Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) generated by the common portal, shall be made available to the supplier, the recipient and the transporter on the common portal.
- The details of e-way bill generated 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. In case, the recipient 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.
Conclusion
The e-way bill provisions under GST will bring in a uniform e-way bill rule which will be applicable throughout the country. The physical interface will pave way for digital interface which will facilitate faster movement of goods. It is bound to improve the turnaround time of vehicles and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs.
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