E-Way Bill set to kick in from 1 April 2018
28 March 2018

What is E-way Bill (EWB)?


EWB is an electronic way bill for movement of goods which can be generated on the website notified i.e.


This facility of generation and cancellation of EWB has also been made available through SMS and an Android app.


A waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route.


EWB is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates EWB on the GST portal for furnishing electronic way bill.


Schedule of Events


Sr. No.




Inter-state movement of goods

1st April, 2018


 Intra-state movement of goods, to be implemented in phased manner

Date to be notified, not later than 1st June, 2018


The implementation of EWB will be mandatory for inter-state movement of goods from 1st April, 2018.


Generation of EWB


1.       EWB is an electronic document generated on the EWB portal evidencing movement of goods. It has two Components:


Part A comprising of the following details:

·       GSTIN of recipient

·       Place of delivery (PIN Code)

·       Invoice or challan number and date

·       Value of goods

·       HSN code

·       Transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number)

·       Reasons for transportation


Part B comprising of transporter details (Vehicle number).

EWB is to be generated in case of movement of goods for supply or reasons other than supply. Examples of other than supply will include cases like repairs, exhibition, renting, goods sent for demonstration purpose.


2.       Who can generate the EWB?


It is to be generated by registered person who causes movement of goods, before such movement

i.            Registered person – Login at the Portal

ii.          Unregistered Person – Register as citizen on the portal

iii.        Transporter – Enroll as transporter and obtain transporter ID


A registered person may authorize the transporter to furnish the information in Part A of the form GST EWB-01.


3.       Acceptance


i.            Manually

ii.          Deemed accepted in case of inaction within 72 hours


Assessee can reject the EWB generated by other parties on his GSTIN using the EWB number and date of generation of EWB.


Value of Goods


1.       EWB is required to be generated in case of movement of goods in aggregate of value exceeds Rs 50,000.


(This limit is not applicable when goods are sent by a principal located in one State to a job worker located in any other State. The EWB shall be generated by either the principal or the registered job worker.


Also, where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the EWB shall be generated by the said person irrespective of the value of the consignment.)


2.       Section 15 of CGST Act provides that value of supply shall include the taxes applicable thereon.


3.       In case the goods are transported for a distance of less than 50 kilometers within the State or Union territory the details of conveyance may not be updated in the EWB i.e. Part B of EWB-01 may not be required to be furnished.


Multimodal Transportation


In case multiple vehicles are used for carrying the same consignment to its destination or unforeseen exigencies may require the consignments to be carried in a different conveyance than the original one. For such situations, the rules provide that any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of the conveyance in the EWB on the common portal in FORM GST EWB-01


The transporter will update EWB Part B for the vehicle number in respect of each mode of transport. For example, railway receipt in case of transportation by railways and air consignment note in case of transportation by air and bill of lading in case of transportation by ship.


EWBs under “Bill to” and “Ship to” model


1.       Case I – “Bill to” and “Ship to” same legal entity

One EWB has to be generated i.e. consignor will generate e way bill in the name of consignee (destination will be place of delivery).


2.       Case II – “Bill to” and “Ship to” different legal entity

Since the bill to and ship to party are not part of the same legal entity, two EWBs will be generated:


a.       By the consigner on the party on whom the invoice will be raised (“Bill to” party) and


b.       By the Bill to party on the person to whom goods will be delivered (“Ship to” party)


For example, A issues invoice on B as “Bill to” with C as “Ship to” where in B and C are legally different entities. In this case, A will generate one EWB and B will issue the second EWB. As the goods are being transported from A to C directly, the transporter will produce both the EWBs.


Multiple consignments in one conveyance


Generate the EWBs in and consolidate them in Form GST EWB-02 which will contain details of different EWBs and may have different validation periods.


Can a mistake or error in EWB be corrected?


Once EWB is completely generated, it cannot be edited or modified. The registered person who has furnished the details in Part A of the EWB can amend the vehicle details i.e. only Part B can be updated within a period of 15 days. However, one can cancel and regenerate the EWB as explained in next para.


Cancellation of EWB


In case the goods are not being transported or the goods are not being transported as per the information contained in the EWB, the EWB can be cancelled within 24 hours by the generator of such EWB.


EWB cannot be cancelled once it is verified by the concerned officer.


Validity of EWB


Sr. No.


Validity period

Over Dimensional Cargo



Up to 100 km


One day*


For every 100 km or part thereof thereafter


One additional day*


Upto 20 km

One day*



For every 20 km or part thereof thereafter

One additional day*



Please Note:

·       The relevant date for calculation of validity period shall be the date and time of generation of the EWB.

·       The definition of “day” has been amended to mean that a day expires at midnight following the date of generation of EWB. Prior to the amendment, it was defined as “twenty-four hours”.

Extension of validity of EWB


As per the latest amendment, the validity period of EWB can be extended by the generator of the EWB either four hours before expiry or within four hours after expiry of EWB. Once the validity is extended, the new EWB number gets allotted in place of the old one. Prior to the amendment, a new EWB was required to be generated.


Consequences of non-compliance


As per Section 122 of the CGST Act, 2017, a taxable person who transports any taxable goods without the cover of specified documents (EWB is one of the specified documents) shall be liable to a penalty of Rs. 10,000 or tax sought to be evaded (wherever applicable) whichever is greater.


Impact of EWB


As per EWB rules, the information furnished in Part A of the form GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in return form GSTR-1.


Exceptions to EWB requirement


No EWB is required to be generated in the following cases:


1.       Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017;

2.       Goods being transported by a non-motorised conveyance;

3.       Goods 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;

4.       Consignment value less than Rs. 50,000.


Recent updates


1.       Value of exempted goods has been excluded from value of the consignment, for the purpose of EWB generation.


2.     Railways has been exempted from generation and carrying of EWB with the condition that without the production of EWB, railways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.


3.       In case of movement of goods by railways, airways and waterways, the EWB can be generated even after commencement of movement of goods.


4.       Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned EWB or 72 hours, whichever is earlier


5.       In case of movement of goods on account of job-work, the registered job worker can also generate EWB.


6.     If the goods cannot be transported within the validity period of the EWB, the transporter may extend the validity period in case of transshipment or in case of circumstances of an exceptional nature.




The EWB provisions aim to remove the ills of the erstwhile way bill system prevailing under VAT in different states. The EWB provisions under GST will bring in a uniform EWB rule which will be applicable throughout the country. The physical interface will pave way for digital interface which is intended to facilitate faster movement of goods.

Key takeaways of the 27th GST Council Meeting
6 May 2018

The 27th GST Council meeting was held on 4 May 2018. The key takeaways from the meeting are as under:

Approved Proposals

1. Returns in GSTR 2 and GSTR 3 shall remain suspended for the time being. Suppliers liable to file monthly returns shall continue to file GSTR 1 and GSTR 3B every month.
2. Suppliers opting for Composition Scheme or those having no taxable transactions shall have the facility to file quarterly returns.
3. With effect from 1 October 2018, all suppliers other than those mentioned in Point 2 above, shall file returns every month.
4. No purchase invoices to be uploaded on the GST portal.
5. With effect from 1 October 2018, the Input Tax Credit (ITC) to be granted on an actual basis based on the transactions and details actually reported by suppliers.
6. In the event of default in payment of tax by the supplier, the ITC shall be recovered from the supplier and the ITC shall not be reversed from the account of the buyer.
7. The GSTN would be completely owned by the Government, by buying over the remaining 51% stake.

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