Module E-WAY BILL CMA

8 FINAL
It is to be generated before movement of goods.
It is not applicable in case of EXEMPTED goods.
It is not applicable if the value of goods (incl. GST & excl. EXEMPT SUPPLIES) ≤
₹50,000 (However, in case of job-work and handicrafts, it is required).
It has 2 parts – Part A, comprises of GSTIN details of supplier and recipient,
document number and reason for transportation and Part B , comprises of
transport details.

Validity of E – Way bill:

Cargo Validity period
1 Over Dimensional Cargo (ODC) or Multi- 1 day for every 20 kms or
Modal Transportation (MMT) in which at part thereof
least one leg involves transport by ship
2 In other cases (i.e, other than above) 1 day for every 200 kms or
part thereof
Note: The validity of E-way bill may be extended within 8 hours from the time of its
expiry (Validity counted from midnight of the day when E Way bill is generated)

FAQ’ S ON E WAY BILL:

S.No. Question Answer
1. When E-Way 1. Transportation by non-motorized vehicle.
bill is not 2. Goods transported from Customs port, Airport, air
required? cargo complex or land customs station to Inland
Container Depot (ICD) or Container Freight Station
(CFS) for clearance by Customs.
3. Goods transported under Customs supervision or
under Customs seal.
4. Transit cargo transported to or from Nepal or
Bhutan.
5. Movement of goods for Ministry of Defence.
6. Empty Cargo containers are being transported.
7. 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.

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8. Goods being transported by rail where, the
Consignor of goods is the Central
Government, State Governments or a local
authority.
9. Goods specified as exempt from E-Way
bill requirements in the respective State/Union
territory GST Rules.
10. Transport of certain specified goods
✓ LPG for supply to household and non-
domestic exempted category
customers.(Other than dealer of cylinder).
✓ Kerosene oil sold under Public Distribution
System.
✓ Postal baggage.
✓ Natural or cultured pearls.
✓ Jewelry, goldsmith and silversmith wares.
✓ Used personal and household effects .
2. Whether E Way Yes (Irrespective of whether it involves supply or not)
bill is required if
movement of
goods is not for
supply?
3. Whether Taxable goods. If invoice has both taxable and exempt
₹50,000 limit is goods, we need to consider the invoice value of taxable
for taxable goods
goods or
exempted goods
4. While While determining the limit of ₹ 50,000 GST TO BE
computing INCLUDED
invoice value,
whether GST to
be included or
excluded?
5. Who will Registered Person – E-way bill must be generated
generate E Way when there is a movement of goods of more than ₹
bill? 50,000 in value to or from a Registered Person.
Unregistered Persons – Unregistered persons are also
required to generate e-Way Bill. However, where a
supply is made by an unregistered person to a

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registered person, the receiver will have to ensure all
the compliances are met as if they were the supplier.
Transporter – Transporters carrying goods by road,
air, rail, etc. need to generate E-Way Bill if the
supplier has not generated an E-Way Bill.
6. Whether Transporters should generate the E-way bill (as Form
transporter is EWB-01 or EWB-02) where all the consignments in the
required to conveyance :
generate if } Individually (i.e. each invoice/delivery challan)
supplier has not is less than or equal to ₹ 50,000 BUT
generated } In Aggregate (all documents put together)
because the exceeds ₹ 50,000
invoice value ≤
₹ 50,000?
7. Blocking of E Ü E-Way bill cannot be generated, if return (GSTR
Way Bill – 1 or GSTR – 3B or GST CMP 08) is not filed for
2 consecutive tax periods.
Ü E-Way bill generation facility is blocked only
w.r.to outward movement of goods by a
registered person who has not filed returns as
above.
Ü However, E-Way bill can be generated in
respect of inward supplies of said registered
person.
7. Other points Ü In case of “Bill to Ship to” transactions, one E-
way bill is sufficient and it can be generated
either by consignor or by consignee.
Ü Multi Vehicle updation is possible in E-Way bill.
Ü Part B should be updated within 15 days from
updation of Part A.
Ü E-Way Bill should be accepted by recipient
within 72 hours from generation or delivery of
goods, whichever is EARLIER.
Ü Part B may be updated by supplier, recipient or
transporter.

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Movement of goods

Taxable Goods Exempted Goods

Under Supply Without Supply Under Supply Without Supply

Tax Invoice + E- Delivery Challan

Bill of Supply Delivery Challan
Way Bill + E-Way Bill

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