WHO REQUIRES E-WAY BILL ?
Every registered person who causes movement of goods of
consignment value exceeding fifty thousand rupees—
i) in relation to a supply; or
ii) for reasons other than supply; or
iii) due to
inward supply from an unregistered person,
shall ( before commencement of such movement) furnish
information as specified in Part A of FORM GST EWB-01, electronically, on the
common portal and a unique number will be generated on the portal.
WHO GENERATES E-WAY BILL ?
If goods are sent by a principal located in one State to a
job worker located in any other State, the e-way bill shall be generated by the
principal irrespective of the value of the consignment.
If the goods are transported by the registered person as a
consignor or the recipient of supply as the consignee(whether in his own
conveyance or a hired one or by railways or by air or by vessel) the person or
the recipient may 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.
If the e-way bill is not generated and the goods are handed
over to a transporter for transportation by road, the registered person shall furnish
the information relating to the transporter on the common portal and the e-way
bill shall be generated by the transporter on the portal on the basis of the
information furnished by the registered person 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 details of e-way bill generated shall be made available
to the
(a) supplier, if registered, where the information in Part A
of FORM GST EWB-01 has been furnished by the recipient or the transporter
(b) recipient, if registered, where the information in Part
A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on
the common portal.
The supplier or the recipient, shall communicate his
acceptance or rejection of the consignment covered by the e-way bill. Where the
person 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.
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.
UPDATION OF E-WAY
BILL
When the goods are transferred from one conveyance to
another, the consigner or the recipient, who has provided information in Part-
A of the FORM GST EWB-01, or the transporter shall (before such transfer and
further movement of goods) update the details of conveyance in the e-way bill
on the common portal in FORM GST EWB-01
However, if the goods are transported for a distance of less
than ten kilometers 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.
The consignor or the recipient, who has furnished the
information in Part-A of FORM 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
consignment. Once the details of the conveyance have been updated by the
transporter in Part B of FORM GST EWB-01, the consignor or recipient who has
furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to
assign the e-way bill number to another transporter.
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. He shall be informed
electronically, if the mobile number or the e-mail is available.
CONSOLIDATED E-WAY
BILL
After e-way bill has been generated, the transporter may
indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and a consolidated e-way bill
in FORM GST EWB-02 maybe generated by him on the common portal prior to the
movement of goods.
If the consignor or the consignee has not generated FORM GST
EWB-01 and the value of goods carried in the conveyance is more than fifty
thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of
invoice or bill of supply or delivery challan, and may also generate a consolidated
e-way bill in FORM GST EWB-02 on the common portal prior to the movement of
goods. (If the goods to be transported are supplied through an e-commerce
operator, the information in Part A of FORM GST EWB-01 may be furnished by such
ecommerce operator ).
CANCELLATION OF E-WAY
BILL
Where an e-way bill has been generated, 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
within 24 hours of generation of the Eway bill
An e-way bill cannot be cancelled if it has been verified in
transit in accordance with the provisions of rule 138B:
VALIDITY OF E-WAY
BILL
An e-way bill or a consolidated e-way bill generated under
this rule shall be valid for the period as mentioned in the Table below.
Sl. No.
|
Distance
|
Validity period
|
1
|
Upto 100 km.
|
One day
|
2
|
For every 100 km. or part thereof
thereafter
|
One additional day
|
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.
CONDITIONS WHERE E-WAY
BILL IS NOT REQUIRED
No e-way bill is required to be generated when:
(a) the goods being transported are specified in Annexure
below
Sl No
|
Description of Goods
|
1
|
Liquefied petroleum gas for supply to household and non domestic
exempted category (NDEC) customers
|
2
|
Kerosene oil sold under PDS
|
3
|
Postal baggage transported by Department of Posts
|
4
|
Natural or cultured pearls and precious or semi-precious stones;
precious metals and metals clad with precious metal (Chapter 71)
|
5
|
Jewellery, goldsmiths’ and silversmiths’ wares and other articles
(Chapter 71)
|
6
|
Currency
|
7
|
Used personal and household effects
|
8
|
Coral, unworked (0508) and worked coral (9601)
|
(b) the goods are being transported by a non-motorised
conveyance;
(c) 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
(d) 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
(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 published in the Gazette of India,
Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 674 (E)
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 goods being transported are treated as no
supply under Schedule III of the Act.
