3/28/24, 12:22 PM E way bill - The Complete Guide - TaxAdda

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
E way bill – The Complete Guide
 Author - Rohit Pithisaria  Last Updated - October 7, 2020

Confused in complicated laws? Take our GST consultation services to get your issues
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Rohit Pithisaria
 consultation/)
I am a Indian Tax Expert based in
Jaipur (Rajasthan). Started TaxAdda in
2011 as a tax blog and now providing all
Rule 138 of CGST Rules defines the provisions of e-way bill. The provisions of this rules is applied types services related to GST and
by various states on different dates. The penalty on non-compliance of provisions is still not yet Income Tax to the client all over India.
You can connect with us 82396-85690.
declared by Government.

Conditions In Which E-Way Bill Is Required Or Not

Table of Contents 
Required
A registered person needs to generate an e-way bill where the goods need to be moved from Conditions in Which E-way
one place to another and the value of goods (https://taxadda.com/gst-valuation-goods- 1. bill is required or Not
Required
services/) is more than Rs. 50,000 in following cases
Process of Generating E way
2.
Sales of goods Bill
Details Required in Form GST
Movement of goods for reasons other than supply. For example- for transfer of goods 3.
EWB-01
from one branch to another branch/godown.
E-way bill requirements for
Goods are purchased from an unregistered person (https://taxadda.com/gst-reverse- 4.
Transporter
charge-mechanism/) by a registered person and goods need to be moved. In such 5. Validity of E-way Bill
case, the recipient registered person needs to generate the e-way bill. Acceptance or Rejection by
6.
E-way bill is required even for movement of goods within the same state or union territory the Recipient
(Intra-state sales). 7. Cancellation of E-way Bill

Verification of documents,
The registered person or the transporter may generate and carry the e-way bill on his own will 8.
conveyances and Goods
even if the value of goods in less than Rs. 50,000.

Where the goods are transported from place of business to place of transporter for further
Subscribe
transportation and such distance is less than 10 km then details of such conveyance (Business We will send updates relating to GST
only
place to Transporter) is not required to be furnished.
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No e-way bill is required to be generated—

Name
(a) where the goods being transported are specified in Annexure (https://taxadda.com/e-
Email
way-bill-gst/#goods-e-way-bill-not-required).
(b) where the goods are being transported by a non-motorised conveyance.  Get Updates

(c) where 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.

E-way bill is to be generated irrespective of value of consignment in following cases:

a) 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.
b) Where handicraft goods are transported from one State to another by a person who has
been exempted from the requirement of obtaining registration under clauses (i) and (ii) of
section 24. Meaning of handicraft for this purpose is as handicraft defined in notification
No.32/2017-Central Tax dated 15.09.2017.

Process Of Generating E Way Bill

Information is to be furnished in Part A of Form GST EWB-01, in an electronic manner only before
the commencement of movement of goods. Then Part B of GST EWB-01 is to be generated as
per the point applicable below Privacy - Terms

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Goods sent by own conveyance or hired one or by railways or by air or by vessel

The person has to generate the Form GST EWB-01 by furnishing the details in Part B.
Where the goods are transported by railways or air or vessel than the information in Part-
A can also be furnished by the recipient of goods.

 Goods are handed over to transporter for transportation by road

In such case, the person has to furnish details of the transporter in Part B and then the e-

way bill will be generated by the transporter.

 Upon generation of the e-way bill, a unique e-way bill number (EBN) shall be made available to
the supplier, the recipient and the transporter on the common portal. An e-way bill generated

is valid in all states and union territories.

The facility of generation and cancellation of the e-way bill may also be made available
through SMS.

Part A of Form GST EWB-01 will be auto populated on the basis of information furnished in Form
GST INV-1, if any.

Also Read – How to cancel an E-way bill (https://taxadda.com/how-to-cancel-an-e-way-bill/)

Details Required In Form GST EWB-01

PART-A
A.1 GSTIN of Recipient (https://taxadda.com/gst-
A.2 Place of Delivery return-service)
A.3 Invoice or Challan Number
A.4 Invoice or Challan Date
A.5 Value of Goods
A.6 HSN Code
A.7 Reason for Transportation
A.8 Transport Document Number

PART-B
B. Vehicle Number

HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers
having annual turnover upto five crore rupees in the preceding financial year and at four
digit level for taxpayers having annual turnover above five crore rupees in the
preceding financial year.

Transport Document number indicates Goods Receipt Number or Railway Receipt

Number or Airway Bill Number or Bill of Lading Number.

Place of Delivery shall indicate the PIN Code of place of delivery.

Details of bill of entry shall be entered in place of invoice where the consignment pertains
to an import.

Reason for Transportation shall be chosen from one of the following:

Description Code

Supply 1

Export or Import 2

Job Work 3

SKD or CKD 4

Recipient not known 5

Line Sales 6

Sales Return 7

Exhibition or fairs 8

For own use 9

Others 0

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E-Way Bill Requirements For Transporter

If a transporter wants to transfer goods from one vehicle to another in course of transit then
such transporter has to generate a new e-way bill in Form GST EWB-01 before such transfer.

 Where the goods are transported from place of transporter to place of business and such
distance is less than 10 km then details of such conveyance (Transporter to Business place) is

not required to be furnished.

If transporter wants to transport multiple consignments in one vehicle then he may indicate a
 serial number of e-way bills generated in respect of each such consignment and a
consolidated e-way bill in FORM GST EWB-02 may be generated before movement of goods.

If the consignor of goods has not generated e-way bill then the transporter has to generate
Form GST EWB-01 on the basis of invoice or bill of supply or delivery challan, if the value of
goods is exceeding Rs. 50,000.

The Commissioner may, by notification, require a class of transporters to obtain a unique Radio
Frequency Identification Device (RFID) and get the said device embedded on to the
conveyance and map the e-way bill to the RFID prior to the movement of goods.

Validity Of E-Way Bill

An e-way bill or consolidated e-way bill generated under this rule shall be valid for a period
from the relevant date as mentioned below

S No. Distance Validity Period

1. Upto 100 km 1 day

2. For every 100 km or part thereof thereafter One Additional Day

The relevant date shall mean the date on which the e-way bill has been generated and the
period of validity shall be counted from the time at which the e-way bill has been
generated and each day shall be counted as twenty-four hours.

Where, 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.

Commissioner may extend the validity period for certain categories of goods.

Acceptance Or Rejection By The Recipient

The details which are filed in Part A of Form GST EWB-01 shall be made available to the
registered recipients on the GST portal. The recipient can accept or reject the consignment
covered by an e-way bill. If the recipient doesn’t accept or rejects within 72 hours from the time
on which details are made available to him, it shall be deemed that he has accepted the
details.

Cancellation Of E-Way Bill

If the goods are not being transported or not being transported as per the details furnished in
an e-way bill then such e-way bill may be cancelled within 24 hours of its generation. If the
transporter has generated Form GST EWB-01 for transfer of such goods to another vehicle then
such e-way bill can not be cancelled.

Verification Of Documents, Conveyances And Goods

The Commissioner or an officer empowered by him in this behalf may authorise the
proper officer to intercept any conveyance to verify the e-way bill or the e-way bill
number in physical form for all inter-State and intra-State movement of goods.

The Commissioner shall get RFID readers installed at places where verification of
movement of goods is required to be carried out and verification of movement of

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vehicles shall be done through such RFID readers where the e-way bill has been mapped
with RFID.

Physical verification of conveyances shall be carried out by the proper officer as

authorized by the Commissioner or an officer empowered by him in this behalf:

 Provided that on receipt of specific information of evasion of tax, physical verification of a

specific conveyance can also be carried out by any officer after obtaining necessary

approval of the Commissioner or an officer authorized by him in this behalf.

 A summary report of every inspection of goods in transit shall be recorded online by the
proper officer in Part A of FORM GST EWB – 03 within twenty-four hours of inspection and

the final report in Part B of FORM GST EWB – 03 shall be recorded within three days of the
inspection.

Where the physical verification of goods being transported on any conveyance has been
done during transit at one place within the State or in any other State, no further physical
verification of the said conveyance shall be carried out again in the State, unless specific
information relating to evasion of tax is made available subsequently.

Where a vehicle has been intercepted and detained for a period exceeding thirty
minutes, the transporter may upload the said information in FORM GST EWB- 04 on the
common portal.

Other Points
The information provided in Form GST EWB-01 by a person will be made available to him on the
portal so that he may utilize such information to file his Details of Outward Supplies for filing
GST Returns (https://taxadda.com/gst-returns/).

Source: Notification No. 27 Central Tax (https://www.cbic.gov.in/)

Also Read:

Composition Scheme under GST (https://taxadda.com/gst-composition-scheme/)

Valuation under GST (https://taxadda.com/gst-valuation-goods-services/)

Annexure – Rule 138 (14) Goods for which e-way bill is not required
S. Chapter or Description of Goods
No. Heading or Sub-
heading or Tariff
item

(1) (2) (3)

1. 0101 Live asses, mules and hinnies

2. 0102 Live bovine animals

3. 0103 Live swine

4. 0104 Live sheep and goats

5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus,ducks, geese,
turkeys and guinea fowls.

6. 0106 Other live animal such as Mammals, Birds, Insects

7. 0201 Meat of bovine animals, fresh and chilled.

8. 0202 Meat of bovine animals frozen [other than frozen and put up in unitcontainer]

9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up inunit
container]

10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen andput up in
unit container]

11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [otherthan
frozen and put up in unit container]

12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses,mules or
hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled orfrozen
[other than frozen and put up in unit container]

14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other thanfrozen
and put up in unit container]

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15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwiseextracted,
fresh, chilled or frozen [other than frozen and put up in unit container]

16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwiseextracted,
salted, in brine, dried or smoked [other than put up in unit containers]

 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edibleflours and
meals of meat or meat offal, other than put up in unit containers

18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or infrozen
state [other than goods falling under Chapter 3 and attracting2.5%]

19. 0301 Live fish.

20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat ofheading 0304

21. 0304 Fish fillets and other fish meat (whether or not minced), fresh orchilled.

22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,in shell,
cooked by steaming or by boiling in water live, fresh or chilled.

23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquaticinvertebrates other
than crustaceans and molluscs, live, fresh or chilled.

24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, freshor
chilled.

25. 0401 Fresh milk and pasteurised milk, including separated milk, milk andcream, not
concentrated nor containing added sugar or other sweetening matter,
excluding Ultra High Temperature (UHT) milk

26. 0403 Curd; Lassi; Butter milk

27. 0406 Chena or paneer, other than put up in unit containers and bearing aregistered
brand name;

28. 0407 Birds’ eggs, in shell, fresh, preserved or cooked

29. 0409 Natural honey, other than put up in unit container and bearing aregistered
brand name

30. 0501 Human hair, unworked, whether or not washed or scoured; waste ofhuman
hair

31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simplyprepared (but
not cut to shape), treated with acid or gelatinised; powder and waste of these
products

32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;antlers; etc.

33. 0511 Semen including frozen semen

34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers
andornamental foliage

35. 0701 Potatoes, fresh or chilled.

36. 0702 Tomatoes, fresh or chilled.

37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh orchilled.

38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,fresh or
chilled.

39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similaredible
roots, fresh or chilled.

41. 0707 Cucumbers and gherkins, fresh or chilled.

42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.

43. 0709 Other vegetables, fresh or chilled.

44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but notfurther
prepared.

45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.

46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes andsimilar
roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled

48. 0801 Brazil nuts, fresh, whether or not shelled or peeled

49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts(Coryius
spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola
nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

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50. 0803 Bananas, including plantains, fresh or dried

51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,fresh.

52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines andsatsumas);
clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos,
 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus
latifolia), fresh.

53. 0806 Grapes, fresh

 54. 0807 Melons (including watermelons) and papaws (papayas), fresh.

 55. 0808 Apples, pears and quinces, fresh.

56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes,fresh.

57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberriesand

loganberries, black, white or red currants and gooseberries, cranberries,
bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians,
Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata),
Bore, Lichi, fresh.

58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.

59. 9 All goods of seed quality

60. 0901 Coffee beans, not roasted

61. 0902 Unprocessed green leaves of tea

62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniperberries [of
seed quality]

63. 0910 11 10 Fresh ginger, other than in processed form

64. 0910 30 10 Fresh turmeric, other than in processed form

65. 1001 Wheat and meslin [other than those put up in unit container andbearing a
registered brand name]

66. 1002 Rye [other than those put up in unit container and bearing a registeredbrand
name]

67. 1003 Barley [other than those put up in unit container and bearing aregistered
brand name]

68. 1004 Oats [other than those put up in unit container and bearing a registeredbrand
name]

69. 1005 Maize (corn) [other than those put up in unit container and bearing
aregistered brand name]

70. 1006 Rice [other than those put up in unit container and bearing a registeredbrand
name]

71. 1007 Grain sorghum [other than those put up in unit container and bearing
aregistered brand name]

72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,Ragi]
[other than those put up in unit container and bearing a registered brand
name]

73. 1101 Wheat or meslin flour [other than those put up in unit container andbearing a
registered brand name].

74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Ryeflour, etc.]
[other than those put up in unit container and bearing a registered brand
name]

75. 1103 Cereal groats, meal and pellets [other than those put up in unitcontainer and
bearing a registered brand name]

76. 1104 Cereal grains hulled

77. 1105 Flour, of potatoes [other than those put up in unit container and bearinga
registered brand name]

78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses)[other than
guar meal 1106 10 10 and guar gum refined split 1106 1090], of sago or of roots
or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of
singoda, mango flour, etc. [other than those put up in unit container and
bearing a registered brand name]

79. 12 All goods of seed quality

80. 1201 Soya beans, whether or not broken, of seed quality.

81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled

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or broken, of seed quality.

82. 1204 Linseed, whether or not broken, of seed quality.

83. 1205 Rape or colza seeds, whether or not broken, of seed quality.

84. 1206 Sunflower seeds, whether or not broken, of seed quality.



85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cottonseeds,
 Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel,
 Niger seed, Kokam) whether or not broken, of seed quality.

 86. 1209 Seeds, fruit and spores, of a kind used for sowing.

87. 1210 Hop cones, fresh.

88. 1211 Plants and parts of plants (including seeds and fruits), of a kind usedprimarily
in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose,
fresh or chilled.

89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane,fresh or
chilled.

90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground,pressed
or in the form of pellets

91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,sainfoin, forage
kale, lupines, vetches and similar forage products, whether or not in the form
of pellets.

92. 1301 Lac and Shellac

93. 1404 90 40 Betel leaves

94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice,commonly
known as Chira, parched rice, commonly known as khoi, parched paddy or
rice coated with sugar or gur, commonly known as Murki

96. 1905 Pappad

97. 1905 Bread (branded or otherwise), except pizza bread

98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic,battery,
de-mineralized and water sold in sealed container]

99. 2201 Non-alcoholic Toddy, Neera including date and palm neera

100. 2202 90 90 Tender coconut water other than put up in unit container and bearing
aregistered brand name

101. 2302, 2304,2305, Aquatic feed including shrimp feed and prawn feed, poultry feed andcattle
2306,2308, 2309 feed, including grass, hay and straw, supplement andhusk of pulses,
concentrates andadditives, wheat bran and de-oiled cake

102. 2501 Salt, all types

103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to

ISspecification No.5470 : 2002

104. 3002 Human Blood and its components

105. 3006 All types of contraceptives

106. 3101 All goods and organic manure [other than put up in unit containers
andbearing a registered brand name]

107. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

108. 3825 Municipal waste, sewage sludge, clinical waste

109. 3926 Plastic bangles

110. 4014 Condoms and contraceptives

111. 4401 Firewood or fuel wood

112. 4402 Wood charcoal (including shell or nut charcoal), whether or notagglomerated

113. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by
theGovernment Treasuries or Vendors authorised by the Government

114. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government

115. 48 / 4907 Rupee notes when sold to the Reserve Bank of India

116. 4907 Cheques, lose or in book form

117. 4901 Printed books, including Braille books

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118. 4902 Newspapers, journals and periodicals, whether or not illustrated orcontaining
advertising material

119. 4903 Children’s picture, drawing or colouring books

120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases,wall
 maps, topographical plans and globes, printed

121. 5001 Silkworm laying, cocoon


122. 5002 Raw silk

123. 5003 Silk waste

124. 5101 Wool, not carded or combed

125. 5102 Fine or coarse animal hair, not carded or combed

126. 5103 Waste of wool or of fine or coarse animal hair

127. 52 Gandhi Topi

128. 52 Khadi yarn

129. 5303 Jute fibres, raw or processed but not spun

130. 5305 Coconut, coir fibre

131. 63 Indian National Flag

132. 6703 Human hair, dressed, thinned, bleached or otherwise worked

133. 6912 00 40 Earthen pot and clay lamps

134. 7018 Glass bangles (except those made from precious metals)

135. 8201 Agricultural implements manually operated or animal driven i.e. Handtools,
such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks
and similar hewing tools; secateurs and pruners of any kind; scythes, sickles,
hay knives, hedge shears, timber wedges and other tools of a kind used in
agriculture, horticulture or forestry.

136. 8445 Amber charkha

137. 8446 Handloom [weaving machinery]

138. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft

launchvehicles

139. 8803 Parts of goods of heading 8801

140. 9021 Hearing aids

141. 92 Indigenous handmade musical instruments

142. 9603 Muddhas made of sarkanda and phool bahari jhadoo

143. 9609 Slate pencils and chalk sticks

144. 9610 00 00 Slates

145. 9803 Passenger baggage

146. Any chapter Puja samagri namely,-(i) Rudraksha, rudraksha mala, tulsikanthi mala,
panchgavya(mixture of cowdung, desi ghee, milk and curd); (ii) Sacred
thread (commonly known as yagnopavit); (iii) Wooden khadau;(iv)
Panchamrit,(v) Vibhuti sold by religious institutions, (vi) Unbranded honey(vii)
Wick for diya. (viii) Roli(ix) Kalava (Raksha sutra) (x) Chandantika

147. Liquefied petroleum gas for supply to household and nondomestic exempted
category (NDEC) customers

148. Kerosene oil sold under PDS

149. Postal baggage transported by Department of Posts

150. Natural or cultured pearls and precious or semi-precious stones;precious

metals and metals clad with precious metal (Chapter71)

151. Jewellery, goldsmiths’ and silversmiths’ wares and otherarticles (Chapter 71)

152. Currency

153. Used personal and household effects

154. Coral, unworked (0508) and worked coral (9601);

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for Zero-Rated Supplies (https://taxadda.com/gst-on-
(https://taxadda.com/refund-of- import/)
unutilised-input-tax-credit-for-
zero-rated-supplies/) Article 269A of constitution mandates that import of
goods or services in India is considered as Inter-
What is Input Tax Credit under GST? Input Tax Credit state trade. Therefore, import of goods or services is
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for the furtherance of the business. ITC is a
mechanism to

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