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What is E-way
EWB is an
electronic way bill for movement of goods which can be generated on the website
notified i.e. www.ewaybillgst.gov.in
facility of generation and cancellation of EWB has also been made available
through SMS and an Android app.
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.
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
Inter-state movement of
1st April, 2018
Intra-state movement of goods, to be
implemented in phased manner
Date to be notified, not
later than 1st June, 2018
of EWB will be mandatory for inter-state movement of goods from 1st
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
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
person – Login at the Portal
Person – Register as citizen on the portal
– Enroll as transporter and obtain transporter ID
registered person may authorize the transporter to furnish the information in
Part A of the form GST EWB-01.
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.
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.
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
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.
“Bill to” and “Ship to” model
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).
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.
consignments in one conveyance
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?
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.
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.
be cancelled once it is verified by the concerned officer.
Over Dimensional Cargo
100 km or part thereof thereafter
20 km or part thereof thereafter
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”.
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.
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
1. Transport of goods as specified in
Annexure to Rule 138 of the CGST Rules, 2017;
2. Goods being transported by a
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.
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
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.