E-way bill (EWB), currently in the trial period, is going to be implemented for the movement of goods around the country and is expected to bring some relief to the logistics industry.
What is an E-way bill?
It is an electronic bill required under the GST regime for all movement of goods, both inter and intra-state, above the value of Rs. 50,000.
A consolidated e-way bill is applicable when there are multiple consignments being transported in a single vehicle.
The following are exempted from the e-way bill:
- The goods states in the annexure to e-way bill rules.
- The goods being transported in non-motorized vehicles.
- The goods being transported from port, airport, and air cargo complex or land customs station to Inland container depot or Container Freight Station for Custom clearance.
- Goods being transported in notified areas (yet to be notified).
Who is required to generate the bill?
Any registered person who causes the movement of goods – sender, receiver, or transporter – can generate the bill.
If an unregistered transporter is causing the movement of such goods, he is still required to generate an e-way bill. In this case, he can make use of the Transporter ID.
Validity of an e-way bill
|1 Day||Less than 100 km|
|3 days||100 km to 300 km|
|5 days||300 km to 500 km|
|10 days||500 km to 1000 km|
|15 days||1000 km or more|
E-way bill form (EWB-01)
There are two parts to the form for e-way bills which have to be filled.
Part A is related to the details of the goods being moved whereas Part B requires you to punch in details of the vehicle that the goods are being transported in. After you have filled in both the parts, an e-way bill number (EBN) is generated.
Generation of e-way bill by transporter
As stated before, unregistered transported are also required to generate e-way bill, but only after getting a Transporter ID first. This is a 15-digit unique identification number given to an unregistered transporter for the generation of e-way bills.
Documents required to generate e-way bill
- Invoice/Bill of Supply/Delivery Challan for consignment of goods
- Transporter ID
- Vehicle number, if transport is by road
- Transport document number, date of document if transport is by rail/air/vessel
Documents required to be carried during transit
- Invoice/Bill of Supply/Delivery Challan
- E-way bill copy
Other rules to note
- If the mode of conveyance is changed during transit, the details of the new conveyance must be updated on the already generated e-way bill on the portal before the change occurs, unless the distance is only of 10 km or less within the State or Union territory.
- If the e-way bill is generated but the goods are not transported, the bill may be cancelled within 24 hours. An e-way bill cannot be cancelled if it has been verified during transit where the mode of conveyance has been changed.
- If the shipment is rejected by the receiver, a new e-way bill can be generated for Sales Returns with the help of the receiver to return the goods and documents back to the supplier.
- Inspection of goods will happen only once during transit unless there is any specific information of tax evasion where inspection can take place again.
The summary of inspection is recorded online by the officer in-charge in Part A of the form EWB-04 before 24 hours whereas the final report is presented in Part B of EWB-03 within 3 days.