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March 24, 2018
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A Complete Guide to E-Way Bill System


What is an e-Way Bill?

E-way bill is a online filed document to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs. 50,000 as mandated by the Government in terms of Section 68 of the CGST Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal designated for e-Way bill system (www.ewaybill.nic.in) by the persons who cause movement of goods of consignment before commencement of such movement or transporters.

When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.


What is exception to limit of Rs.50,000 for filing e-Way Bill?
  • Principal to Job-worker and vice-versa;
  • Handicraft goods by dealer exempted from GST registration.


When there is requirement to file E-way bill ?

Every registered person who causes movement of goods by motorised vehicle through a Transporter or by Himself of consignment value exceeding ₹ 50,000 is required to issue way bill in following cases:

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


Who can generate an e-Way Bill?
  • Registered Person– E-way bill must be generated when there is a movement of goods of more than ₹ 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than ₹ 50,000.
  • Unregistered Persons– Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
  • Transporter/Courier agency– Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
  • E commerce Company: Where the authorization is received from the consignor.


How e-Way bill can be generated?
  • Web-online using browser on laptop or desktop or phones etc.,
  • Android based mobile app on mobile phones;
  • Via SMS through registered mobile number;
  • Via API (Application Program Interface) i.e, integration of IT system of user with e-way bill system for generation of e-way bill;
  • Tool based bulk generation of e-way bills;
  • Third party based system of Suvihda Providers.


Valuation of Goods for the purpose of e-Way Bill provisions?

The consignment value shall be determined in accordance to provisions of section 15 of CGST Act, 2017 and shall include / exclude the following:

Value declared in an invoice, a bill of supply or a delivery challan,

  • Add: Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and
  • Less: the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
  • Less: Value of any service included in the invoice (eg. Commission / Delivery Charges, etc)


When to file e-Way bill in case of transportation of goods through Railway, Air or vessel?

Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:

Further, where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.


What are the Details required to generate e-Way Bill?

Part A of Form GST EWB-01

On a quick perusal of the information required in Part A, it can be noticed that very limited information is required, namely:

  • identity of the parties
  • identity of the goods with value
  • identity of the place of delivery (not place of supply)
  • identity of occasion for transportation
  • identity of document for transportation

Part B of Form GST EWB-01

  • identity of vehicle


What should be done in case of change of vehicle during transportation?

In case of change of conveyance, transporter shall before such change of vehicle, update the detail of conveyance in e-way bill.


What are the cases where e-Way bill is Not Required?

In the following cases it is not necessary to generate e-Way Bill:

  • Where the goods being transported are specified in Annexure which includes LPG, Kerosene, Posal Bag, Jewellery, currency etc. ;
  • The mode of transport is non-motor vehicle (e-rickshaw, horse carte, rickshaw etc.)
  • Goods transported from Customs port, airport, air cargo complex or land customs station to ICD or CFS for clearance by Customs.
  • Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
  • Goods transported under Customs supervision or under customs seal
  • Transit cargo transported to or from Nepal or Bhutan
  • Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
  • Empty Cargo containers are being transported
  • Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan within state.
  • Transportation of goods for further transportation upto 50 Km within state and from the place of transporter to consignee.
  • Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
  • Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
  • Transport of certain specified goods- Includes the list of exempt supply of goods, goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications 7/2017-CT(R)26/2017-CT(R).


Is there any exemption for transportation of goods upto 50 Km??
  • If Consignor to Transporter distance < 50 Km (Intra-state),
  • detail in Part B of Form GST EWB 01may not be filled;
    • If Transporter to Consignee distance < 50Km (Intra-state),
  • detail of conveyance in Part B may not be updated.
Validity of e-Way Bill
Type of conveyance Distance Validity of EWB
(Calculated from time of generation of way bill)
Other than Over dimensional cargo Less Than 100 Kms 1 Day
For every additional 100 Kms or part thereof additional 1 Day
For Over dimensional cargo Less Than 20 Kms 1 Day
For every additional 20 Kms or part thereof additional 1 Day


In case of “Bill-to Ship-to” transaction
Sl. No Particulars Case-1
E-way bill generated by ‘B’.
E-way bill generated by ‘A’
1. Bill From: Details of ‘B’ are supposed to be filled. Details of ‘A’ are supposed to be filled.
2. Dispatch From: Place from where goods are actually dispatched i.e. place of business of ‘B’. Place from where goods are actually dispatched i.e. place of business of ‘B’.
3. Bill To: Details of ‘A’ are supposed to be filled. Details of ‘C’ are supposed to be filled.
4. Ship to: Address of ‘C’ is supposed to be filled. Address of ‘C’ is supposed to be filled.
5. Invoice
Details of Invoice-1 (i.e. B to A) are supposed to be filled Details of Invoice-2 (i.e. A to C) are supposed to be filled


Miscellaneous Provisions
  • Way bill can be cancelled within 24 Hrs. of generation, however once tagged during transportation it cannot be cancelled;
  • Multiple consignment value < 50,000, transporter may generate way bill, however it is not compulsory;
  • Transporter can consolidate multiple way bill and generate consolidated e-way bill in Form GST EWB 02;
  • Validity can be extended in exceptional circumstances by updating Part B;
  • Way bill can be accepted / rejected by counter-part within 72 hrs of details made available or delivery of goods, earlier;
  • Proper officer shall prepare Form GST EWB 03containing detail of inspection of conveyance;
  • Grievance in Form GST EWB 04can be filed when conveyance detained for more than 30 minutes.
  • Consolidated e-way bill for multiple consignments by transporter wherein details of all e-way bills will be furnished.


How many states has implemented e-Way bill system for intra-statement movement of goods?

 All states and UTs except Delhi has implemented e-Way bill system for intra-state movement of Goods.

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