GST E-WAY BILL

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The E-Way Bill is an electronic waybill for the movement of goods under the Goods and Services Tax (GST) regime. It is mandatory for the movement of goods with a consignment value exceeding fifty thousand rupees. The following is an overview of the E-Way Bill rules under GST:

Who needs to generate an E-Way Bill?

Registered Person: A registered person (supplier/recipient) causing the movement of goods exceeding fifty thousand rupees in value.
Transporter: If the e-way bill is not generated by the registered person, and the goods are handed over to a transporter for road transport, the registered person must provide the transporter's information on the portal. The transporter will generate the e-way bill based on the provided information.
Registered Person if purchase from an unregistered person: where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
E Commerce Operator or Courier Agency: where the goods to be transported are supplied through an ecommerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal

Documents to be carried by a person-in-charge of a conveyance:

The invoice or bill of supply or delivery challan, as the case may be,
Copy of the e-waybill in physical form or the e-way bill number in electronic form (not applicable in case of movement of goods by rail or by vessel or by air)
In case of imported goods, a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of Form GST EWB-01.

E Way Bill Mandatory even if the transaction value is less than fifty thousand

Exceptions to generate E way Bill

No e-way bill is required to be generated in the following cases:

Goods specified in the Annexure.
Goods being transported by a non-motorized conveyance.
Transportation from customs port, airport, air cargo complex, etc., to an inland container depot or a container freight station for clearance by Customs.
Movement of goods within specified notified areas under the State or Union Territory Goods and Services Tax Rules.
Goods specified in the Schedule appended to Notification No 2/2017-Central tax (Rate) dated 28th June 2017, and as amended from time to time.
Alcoholic liquor for human consumption, petroleum crude, high-speed diesel, motor spirit (petrol), natural gas, or aviation turbine fuel.
Supply of goods treated as No supply under Schedule III of the Act.
Goods transported under customs bond, supervision, or seal.
Transit cargo to/from Nepal or Bhutan.
Goods exempt from tax under specified Notifications (No 7/2017-Central Tax(Rate) dated 28th June 2017, and No 26/2017 Central Tax(Rate) dated 21st September 2017).

ANNEXURE

S. No.	Description of Goods
1	Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2	Kerosene oil sold under PDS
3	Postal baggage transported by Department of Posts
4	Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Exempted from Eway Bill generation only if consignment value is upto 2 lakhs)
5	Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Exempted from Eway Bill generation only if consignment value is upto 2 lakhs)
6	Currency
7	Used personal and household effects
8	Coral, unworked (0508) and worked coral (9601)

Validity of the E Way Bill

Sl No.	Distance	Validity Period
1	Upto 200 Km	One Day
2	For every 200 km or part thereof thereafter	One additional day
3	Upto 20 km	One day in case of Over Dimensional Cargo
4	For every 20 km. or part thereof thereafter	One additional day in case of Over Dimensional Cargo

Under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of Form GST EWB-01

Extension of Validity Period

Under circumstances of an exceptional nature, including transshipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB- 01, if required.
The validity of the EWB may be extended within eight hours from the time of its expiry

Timeframe for Cancellation of E Way Bill:

Within 24 hours: E way bill may be cancelled, electronically on the common portal, within twenty-four hours of generation of the e-way bill if the goods are either not transported or are not transported as per the details furnished in the e-waybill.
Within 72 hours: If an E-way bill is not cancelled by the consignor within 24 hours, the consignee should be requested to reject the EWB within 72 hours. The consignee can reject the EWB by communicating the rejection on the common portal.

If the consignee does not communicate their acceptance or rejection within 72 hours of the details being made available to them on the common portal, it will be deemed that they have accepted the details.

Reporting of 4/6 digit HSN in E Way Bill

E Way Bill in case of supply of services

Purely supply of services: In cases where the principal supply is purely a supply of service and involving no movement of goods, the e-way bill is not required to be generated.
Supply of service and movement of goods: in cases where along with the principal supply of service, movement of some goods is also involved, e-way bill may be generated. Such situations may arise in cases of supply of services like printing services, works contract services, catering services, pandal or shamiana services, etc. In such cases, e-way bill may be generated by entering the details of HSN code of the goods, along with SAC (Service Accounting Code) of services involved.

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