E-Way Bill under GST

What is E- When is E-Way Bill Required? Who Information to Who Can Generate Other Important Points Validity Period Acceptance or Rejection When E-Way Bill is Not Required [Rule 138(14)] Documents Verification Restrictions on Furnishing EWB Details in Part A
Way Bill Causes be Furnished the E-Way Bill? of E-Way Bill to Carry and
and Why Movement in E-Way Bill Inspection
Mandatory if consignment value (including GST) exceeds ₹50,000. Rail transport requires e-way bill for delivery. Who gets the details? What Deemed LPG for household & Non-Domestic Exempted Consignor
is it of Goods? If the If the goods When For For Other Cargo
happens Acceptance Category (NDEC) customers
Invoice/Bill of
next?
Required? in relation to a supply; or Part A Part B
transportation are handed neither
Optional for consignment value < ₹50,000.
Overdimensional Supply/Delivery
Commissioner may Consignee
is being done over to a the Cargo If Part A If Part A Challan.
in own/hired transporter consignor Kerosene under Public Distribution System (PDS) authorize officer to
Supplier, if he filled by filled by If no intercept for
arranges transport. conveyance or for nor Upto Above recipient or supplier or Recipient or response
It is an electronic Applies for 200 KM 200 KM verification. Applicable
for reasons other than supply; or by railways by transportation consignee Details of transporter transporter Supplier can within 72 Copy or number of e- Transporter
document movements: Includes the Includes the From place of business (PoB) of consignor to PoB of to All
air or by vessel by road generates conveyance may Upto Above Accept or hours OR Postal baggage by Department of Posts
GSTIN of supplier transporter transporter for further transportation, or way bill physically or
generated on the the e-way not be furnished 20 KM 20 KM Reject the before
Recipient, if he and recipient, document electronically or
GST portal that due to inward supply from an unregistered person. bill and in Part-B in case consignment goods are Inspection must be E-commerce Operator
arranges transport. place of delivery number (e.g., 1 Day Keep mapped to RFID.
proves movement the value of intrastate Supplier Recipient on portal delivered Natural/cultured pearls, precious/semi-precious reported within 24
of goods. (with PIN Code), Goods Receipt Registered adding 1
of goods movement of gets the gets the (whichever stones (Chapter 71) hours, final report
document number Number, Consignor or From PoB of transporter finally to PoB of the consignee. 1 Day Keep day for
is more goods upto 50 km details details is earlier) Goods Specified in within 3 days.
Registered person must fill Part A of Form GST EWB-01 before movement. Recipient, in case of and date (e.g., tax Railway Receipt Consignee adding 1 every Courier Agency
than Annexure
unregistered supplier invoice, bill of Number, day for additional
Mandated by supply), value of Airway Bill ₹50,000
and registered every 200 kms Jewellery, gold/silver wares (Chapter 71), excluding
Section 68 and goods, HSN code, Number, or Bill In such cases, the transporter or generator of the e- imitation jewellery (7117) [w.e.f. 26-12-2022] Repeat verification
Who recipient. Transfer of goods additional or part It is Composition Has not paid self-assessed tax for 2
prescribed by Rule Special Value and of Lading way bill must update the new vehicle number in Part B not allowed unless
Description Generates E- to another 20 kms or thereof Only if they are registered assumed Supplier consecutive quarters
138 of CGST Rules. Situation Condition transportation Number) and of the EWB before transferring and further movement new tax evasion info is
Way Bill? conveyance part that the
reasons. This part the vehicle of goods. found.
Transporter thereof details Currency
is completed by number for

CA Nishant Kumar
the person moving road transport. are Has not filed returns for 2 consecutive tax
Goods sent accepted Not Allowed periods
goods if the It is completed Condition: Multiple consignments If vehicle detained If
by a consignment value by the Used personal & household effects over 30 mins, Regular
in one vehicle Registered
Principal exceeds ₹50,000. transporter. transporter may Taxpayer
Inter- Person Is
from one report on portal. Has not filed GSTR-1 for any 2 months or
State
state or Unworked & worked coral (0508, 9601) quarters
transfer Principal or Enter serial
union
of goods Less than job-worker numbers of all
Exceptions territory to Furnished by Furnished by
by ₹ 50,000 (if registered EWB-01s on
(In these a job- person causing the person
principal under GST) Case 1: E-Way portal Transport by non-motorised conveyance Registration Suspended
situations, worker in movement of who is
to job- Bills Already Action by
E-Way Bill is another goods. transporting
worker Generated Transporter
required to state or the goods.
be union Generate From customs port/airport etc. to Inland Container Depot (ICD) or Container Jurisdictional Commissioner may allow furnishing Part A
generated territory Consolidated E- Freight Station (CFS) for customs clearance
even if the Authorized Way Bill (EWB-
consignment parties like 02) Sufficient cause shown
value is less Transport transporter or Movement within notified areas under Rule 138(14)(d)
than ₹50,000) e-commerce Exception
of
Inter- handicraft operators (if Timing: Before movement of goods Subject to Reasons recorded in writing
State goods from goods are Goods (except de-oiled cake) under Notification No. 2/2017-CT (Rate)
transfer one state Person supplied by
of or union transporting them) may also
Less than Condition: Total consignment Conditions and restrictions as prescribed
handicraft territory to the fill Part A. Consolidated E-
₹ 50,000 value > ₹50,000 Alcoholic liquor, petroleum crude, diesel, petrol, natural gas, Aviation Turbine
goods by another by handicraft Way Bill
Fuel (ATF)
an a person goods
exempted exempted
Generate
person from
individual EWB- Supply treated as no supply under Schedule III
registration
01 for each
under GST
consignment

Case 2: E-Way Under bond: ICD/CFS to port/airport or one

‘A’ is the person who places an order with ‘B’ to send goods Bill NOT customs station to another
Based on invoice, Customs Bond/Seal
directly to ‘C’. Generated by Action by Movement
bill of supply or
Consignor/ Transporter
delivery challan Under customs supervision or seal
Consignee
‘B’ is responsible for shipping the goods directly to ‘C’ on behalf
of ‘A’.
Optionally Transit cargo to/from Nepal or Bhutan
generate
Consolidated
‘C’ is the recipient who will receive the goods. EWB-02
Exempt goods under Notification 7/2017-CT (Rate) or 26/2017-CT (Rate)
Bill to Ship
to Model Invoice 1: ‘B’ will issue an invoice to ‘A’ for the Timing: Before movement of goods
goods being supplied. Movement by Defence under Ministry of Defence

Invoices
Cancellation of E- Can be cancelled within 24 hours if goods not
Invoice 2: ‘A’ will issue an invoice to ‘C’ for the Way Bill transported or wrong info given. Govt or Local Authority transporting goods by rail
goods being received.

Empty cargo containers

Either ‘A’ or ‘B’ can generate the e-way bill, but it’s important
to note that only one e-way bill needs to be generated for the
entire transaction. Movement upto 20 km
Accompanied by delivery challan as per Rule 55
to/from weighbridge

Empty LPG cylinders moved for non-supply reasons

Prepared by: CA Nishant Kumar WhatsApp: 8447757167

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