e-Way Bill is an online generated document required by the person in charge of the transportation of goods exceeding ₹ 50,000 in total value. This will replace several number of road permits, statutory forms, transit pass and delivery challans.
Every registered person, who causes movement of goods, needs to generate the e-Way Bill. If the registered person is unable to generate the e-Way Bill, the transporter who transports the goods can generate the e-Way Bill on behalf of his/her client.
Section 68 of the Goods and Services Tax Act mandates that the Government may require the person in charge of carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents.
The registered person can generate the e-Way Bill from his account from any registered business place. However, he/she needs to enter the address accordingly in the e-Way Bill. He/she can also create multiple sub-users and assigned to these places and generate the e-Way Bills accordingly.
Yes, e-Way Bill can be cancelled if either goods are not transported or are not transported as per the details given in the e-Way Bill.
Validity of the e-Way Bill depends upon the distance the goods to be transported. The validity is 24 hours up to 100 km and for every 100 km or part thereafter it is one additional day.
The e-Way Bill can be generated by the registered person in any of the following methods: -
Using Web based system
Using SMS based facility
Using Android App
Using Site-to-Site integration
Using GSP (Goods and Services Tax Suvidha Provider)
The taxpayer has to register the mobile numbers through which he wants to generate the e-Way Bill on the e-Way Bill system.
Yes, the e-way bill is required for transportation of all goods where the value exceeds ₹50, 000, except for the goods specified under Annexure to rule 138 of the GST Act.
An e-way bill is required in relation to all types of transactions that include outward supply within state or interstate; inward supply of goods including both from the state, or interstate. This will include movement of goods from unregistered persons for reasons other than supply.
Every registered user who is responsible for the movement of goods needs to generate the e-way bill. If the registered person is unable to generate the e-way bill, then the transporter can generate the said e-way bill on behalf of the client.
The Part-A slip of the e-way bill is a temporary number generated after the details are entered in the PART-A of the form either on our website or within the app. The generated number can be shared with the transporter, so that he/she can enter the details in the PART-B and generate the e-way bill. This will be particularly useful when you have invoice relating to the business transaction but don’t have the details of the transport.
The person who is in charge of the transport carrying the goods shall carry the tax invoice or bill of supply or delivery challan or bill of entry, and a copy of the e-way bill or the e-way bill number mapped on to a RFID (Radio Frequency Identification Device).
If both the consignor and the consignee are unregistered and do not have a GSTIN, then the user has to enter 'URP' (Unregistered Person) in the corresponding GSTIN space.
The validity period of the e-way bill is determined upon the ‘approx. distance’ entered while generating the e-way bill. As per the rule, for every 100 kilometers, the e-way bill will be valid for one day, and for a part of 100 kilometers, the validity of one more day will be added. For example, if the distance is 230 kilometers, then the validity period will be 2+1 days.
No, the e-way bill cannot be modified or edited once it is generated. Only the Part –B of it can be updated. However, if the e-waybill was generated with wrong information, it can be cancelled and generated again. This cancellation is needed to be done within 24 hours from the time of generation.
It may so happen that the consignee of a goods consignment refuses to take the delivery due various reasons. If this were to happen, then the transporter can get another e-way bill generated through the consignee or the recipient by indicating the supply as 'Sales Return', and return the goods to the consignor as per the agreement between them.
If the validity of e-way bill is extinguished before the goods have reached their intended destination, the
movement of the goods shall be halted. However, in case of circumstances of 'exceptional nature', the
stakeholder who generated the e-way bill in the first place, can generate a fresh e-way bill by entering
the e-way bill number and details in the PART-B.
If the addresses for 'Bill to' and 'Ship to' in an invoice belong to one registered user as per the GSTIN
within the state, then only one e-way bill need to be generated. However, if the addresses involved in
'Bill to' and 'Ship to' in an invoice belong to two different registered users, then two e-way bill have to
be generated. The first e-way bill will be for the invoice and the second e-way bill is for the 'Bill to' party
to 'ship to' party based on the invoice of the 'Bill to' party.
For example, if A has issued invoice to B as 'Bill to' with C as 'Ship to.' As both B and C are different
taxpayers. For the transportation of goods, A will generate one e-way bill and B will generate another e-
way bill. As the goods are being moved from A to C directly, the transporter will produce both the e-way
bill to show the movement of the consignment.
When the goods are being transported in a semi-knocked down or a completely knocked down state,
the e-way bill shall be generated for each of the vehicles carrying the goods based on the delivery
challans issued for the portion of consignment. The consignor shall also : -
(a). Issue the complete invoice before dispatch of the first consignment.
(b). Issue a delivery challan for each of the subsequent consignments, giving reference of the invoice.
(c). Make sure that each consignment is accompanied by copies of the corresponding delivery challan
along with a duly certified copy of the invoice.
(d). Ensure that the original copy of the invoice is sent along with the last consignment.
A consolidated e-way bill is a document that contains multiple e-way bills for multiple consignments of
goods being carried in a single transportation i.e. if the transporter happens to carry multiple
consignments of various consignees within a single vehicle, he is required to carry only a single
consolidated e-way bill instead of multiple e-way bills for those consignments.
A transporter can generate a consolidated e-way bill for the transportation of multiple consignments in
a single vehicle.
The consolidated e-way bill is similar to a trip sheet, and contains details of the different e-way bills for
different consignments which are moving in a single vehicle, and all these e-way bills have different
validity periods. Therefore, a consolidated e-way bill will not have any independent validity period. In
cases where multiple consignments are being transported together, the goods specified in the
corresponding e-waybill in the consolidated sheet should reach the destination within the validity period
of that e-way bill.
Yes, the consolidated e-way bill can have goods that are to be delivered on the way to the consolidated
e-way bill destination. For example, if a consolidated e-way bill is generated for 10 e-way bills, of which
7 consignments are to be delivered at the destination and 3 consignments are to be delivered en route,
then while on the way to the destination, the transporter can deliver 3 consignments corresponding to 3
e-way bills out of the 10, and deliver the remaining 7 to the destination.
The e-way bill is invalid without the correct vehicle number, if the movement of goods is by road. The
vehicle number can be updated by the person who has generated the e-way bill, or the transporter that
has been assigned to carry the goods.
Information in the PART-B can be filled in by the transporter who has been assigned in the e-way bill, or
by the generator of the e-way bill himself. However, the authorized transporter cannot re-assign the
PART-B to another transporter.
If the goods are to be transported by multiple vehicles before they reach the intended consignee, then the generator of the e-way bill will have to update the vehicle number in the e-way bill whenever the vehicle is changed.