E-WAY BILL

E WAY BILL

E-way bill

Law and Procedure

  1. Introduction
  • E way bill is the system of notifying government about movement of any goods where such movement involves goods of value above a specified limit.
  • In the 24th Meeting of the GST Council held through video conference under the Chairmanship of the Union Minister of Finance and Corporate Affairs, Shri Arun Jaitley, it was decided to start National e-way Bill w.e.f. the States were authorized to continue their own separate e-way Bill systemsw.e.f. 1.2.2018.
  • While the System for both inter-State and intra-State e-way Bill generation will be ready by 16th January, 2018, the States may choose their own timings for implementation of e-way Bill for intra-State movement of goods on any date before 1st June, 2018.
  • E-way Bill system for inter-State movement of goods would be compulsory with effect from 1-Feb-18 (Not. No. 74/2017)
  1. When is e way bill required?
  • E way bill is required for movement of goods of value of Rs 50,000/- or more.
  • Such movement can be for any purpose including but not limited to sale, repair, consignment, on approval supply, for providing services
  • Where goods are sent by a principal located in one State to a job-worker located in any other State, then, e-way bill shall be generated by the principal irrespective of the value of the consignment.
  • No requirement for filing Part-B of eway bill for distance less than 10 Kms within a State / Union Territory (intra state movement) when goods are sent to transporter for transportation
  • No eway bill required for transportation of goods from port / airport / air cargo complex and land custom station to an inland container depot or a container freight station for clearance by Customs
  • No eway bill required for movement within notified areas (no areas notified yet by government)
  1. For which mode of transportations, e way bill required?
  • By own Conveyance like car, trucks etc
  • By hired conveyance including trucks, tempo etc
  • By Railways
  • By air
  • By vessel
  • No eway bill required when goods are transported through non motorisedconveyance like hand carts, rickshaw, by oneself, animal cart etc.
  1. Forms required for e way bill
  • For transportation by registered person – EWB 01, wherein
    • Consignee/ consignor to fill Part A
    • Transporter to fill / provide details for Part B
  • For transportation by unregistered person – EWB 01
  • For consolidation of details of multiple consignments transported by one vehicle – EWB 02
  1. Eway bill for all goods other than those specified
  • E way bill is required for movement of all goods
  • Certain goods have been notified in whose movement, no e way bill is required. List of such goods is enclosed herewith as Annexure A.
  1. Eway bill for within state movement
  • The choice of requirement of e way bill has been left to states whereby they have a choice to announce the date of its enactment anytime before 1stJune, 2018.
  • As of 1.2.2018, 18 states have announced the requirement of e way bill for instar state movement
  • List of such states is enclosed as Annexure B.
  1. Who is required to issue e way bill
  • E way bill is required to be issued as under:
Supplier

Buyer

Registered Unregistered
Registered Supplier Buyer
Unregistered Supplier Transporter / Unregistered person

In case of transport by air / vessel / railways by consignor or consignee

  • In case of failure of generation of eway bill by conginor / consignee, transporter to issue e way bill before movement is commenced
  • The following
  • The following persons are also required to work on E-way bill portal in spite of the facts that they are not required GSTIN, as they are engaged in movement or storage of goods:
    • Transporter
    • Warehouse operator
    • Godown owner
    • Cold Storage owner
  1. Consolidation of multiple consignments in one vehicle
  • For consolidation of details of multiple consignments transported by one vehicle – EWB 02
  • No consolidation by Supplier allowed
  • Supplier to issue separate e way bill per consignment/ invoice
  1. Shipment of one consignments by multiple vehicles
  • Multiple e way bills to be issued against one invoice
  • Original invoice to be accompanied with last consignment
  • All other shipments to hold e way bill and copy of invoice
  1. Cancellation of e way bill
  • Can be cancelled within 24 hours of its generation
  • Cannot be cancelled if verified in transit
  1. In transit change of conveyance
  • Transporter to update Part B of the e way bill
  • Android based Mobile app
  1. What are the mediums to issue e way bill
  • Online browser
  • Android based Mobile app
  • SMS
  • Using API in compatible softwares
  1. Period of validity of e way bill
  • Upto 100 Kms –           1 Day
  • For every next 100 Kms –           1 additional Day per 100 Kms
  • If consignment fail to reach within specified time, new eway bill to be generated by Transporter by updating Part B of existing eway bill
  1. Duties of buyer in case of eway bill
  • In case of purchase form unregistered supplier above the specified value, registered buyer to generate e way bill
  • Buyer can accept or reject eway bill generated for shipment to him within 72 hours of generation of eway bill
  • If no acceptance/ rejection submitted by the buyer within 72 Hours, deemed acceptance of e way bill
  1. Consequences of non issuance of eway bill
  • Transportation without eway bill – liable to pay a penalty of ten thousand rupees or an amountequivalent to the tax evaded
  • Goods and means of transport shall be liable todetention or seizure and after detention or seizure, and shall be released:
Situation Category of Goods Payment required for release
Where the owner of the goods comes forward for payment of such tax andpenalty Taxable Goods Applicable tax and penalty equal to one hundred per cent of the tax payable on such goods, or on furnishing of security of similar amount
Where the owner of the goods comes forward for payment of such tax andpenalty Exempt Goods (in case eway bill is required) 2% of the value of goods or twenty five thousand rupees, whichever is less, or on furnishing of security of similar amount
Where the owner of the goods does not come forward for payment of such tax andpenalty Taxable goods Payment of the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon, or on furnishing of security of similar amount
Where the owner of the goods does not come forward for payment of such tax andpenalty Exempt Goods (in case eway bill is required) 5% of the value of goods or twenty five thousand rupees, whichever is less, or on furnishing of security of similar amount
  1. Procedure to issue e way bill
  • E way bill is to be issued from website ewaybillgst.gov.in [Notification no. 9/2018 dt. 23.1.2018]
  • A person need to register on site for generating e way bill

 

  • After registration, the person can generate the eway bill
  • For Generating NEW E-way Bill, the Registered person should be having
    • Valid Tax Invoice or Bill of supply or Delivery Challan.
    • Transporter ID
    • Document No. of GR / RR / AWB Bill / Shipping Bill
    • Vehicle No. if available (Otherwise transporter will fill it up before commencement for transportation)
    • Approximate distance of transportation to be taken from a reliable source.
  • E way bill can be generated for both outward and inward supplies
    • In case E-way bill generated by supplier then his details would be auto populated while clicking outward
  • In case E-way bill generated by buyer then his details would be auto populated while clicking inward
  • If an entity is having more than one place of business in the same state, then, it can choose the desired place of business where the goods are destined
  • After filing the information, one has to click on button “Generate”
  • Once vehicle details are filled by generating person or the transporter, a Valid E-way bill of 12 Digits would be generated on the common portal

Annexure A

[See rule 138(14)]

 

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 (Chapter 71)
5 Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
6 Currency
7 Used personal and household effects
8 Coral, unworked (0508) and worked coral (9601)

Annexure B

States /UT Status of E-way Bill Remarks
Inter-State Intra-State
Jammu & Kashmir Notification No. SRO 16, Dated, 11-01-2018 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Himachal Pradesh Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Himachal Pradesh GST Rules, 2017 come into force.
Punjab Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Punjab GST Rules, 2017 come into force.
Chandigarh Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Chandigarh GST Rules, 2017 come into force.
Uttarakhand Notification No. 07/2018/9(120)/XXVII(8)/2017/CT-74,Dated: 01-01-2018 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Haryana Notification No. 04/ST-2, dated 09-01-2018 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Delhi Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Delhi GST Rules, 2017 come into force.
Rajasthan NOTIFICATION No. F.12(46)FD/Tax/2017-Pt.III-154, dated: 29-12-2017 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Uttar Pradesh Not yet Notified Not yet Notified Notification No. KA.-21845/XI-9(52)/17- U.P.Act-12017-Order-(94)-2017 Dated :06-12-2017 ; specified documents to be carried and procedure to be followed under Rule 138 by the person incharge to conveyance till the date amended rules 138 to 138D of Assam GST Rules, 2017 come into force.
Bihar Notification No, 5,0,05, Dated 02-01-2018 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Sikkim Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Sikkim GST Rules, 2017 come into force.
Arunachal Pradesh Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Arunachal Pradesh GST Rules, 2017 come into force.
Nagaland Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Nagaland GST Rules, 2017 come into force.
Manipur Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Manipur GST Rules, 2017 come into force.
Mizoram Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Mizoram GST Rules, 2017 come into force.
Tripura NOTIFICATION NO.F.1-11(91)-TAX/GST/2017(Part), Date, 05-01-2018 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Meghalaya Not yet Notified Not yet Notified Notification No. ERTS (T) 65/2017/24 Dated 29-06-2017; specified documents to be carried by the person incharge of conveyance under Rule 138 till the date amended Rules 138 to 138D of Meghalaya GST Rules, 2017 come into force.
Assam Not yet Notified Not yet Notified Notification No.FTX.56/2017/39. Dated 12-07-2017; specified documents to be carried and procedure to be following under Rule 138 by the person incharge of conveyance till the date amended rules 138 to 138D of Assam GST Rules, 2017 come into force.
West Bengal NOTIFICATION No. 74/2017-State Tax, No. 2312-F.T., Dated 29-12-2017 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Jharkhand Not yet Notified Not yet Notified NOTIFICATION S.O. No. 142 Dated 4-12-2017; specified documents to be carried by the person incharge of conveyance under Rule 138 till the date amended Rules 138 to 138D of Jharkhand GST Rules, 2017 come into force.
Odisha NOTIFICATION NO. S.R.O. No.777/2017. No.38443-FIN-CT1-TAX-0043/2017/FIN. Dated 30-12-2017 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Chhattisgarh Not yet Notified Not yet Notified Notification No. F-10- 50/2017/CT/V (92) dated 12-07-2017; specified documents to be carried by the person incharge of conveyance under Rule 138 to 138D of Chhattisgarh GST Rules, 2017 come into force.
Madhya Pradesh Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Madhya Pradesh GST Rules, 2017 come into force.
Gujarat Notification No. 74/2017 State-Tax, No. (GHN-142)/GSTR-2017(16). TH Dated the 29-12-2017. Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Daman & Diu Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Daman & Diu GST Rules, 2017 come into force.
Dadar & Nagar Haveli Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Dadar & Nagar Haveli GST Rules, 2017 come into force.
Maharashtra Notification No. 74/2017-State Tax, No. MGST. 1018/C.R. 04/Tazation-1, dated 29-12-2017. Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Andhra Pradesh Not yet Notified Not yet Notified Notification No.G.O.MS.No. 622, Dated: 28-12-2017; states that Existing system of carrying specified documents by the person incharge of conveyance will continue till the date amended Rules 138 to 138D of Andhra Pradesh GST Rules, 2017 come into force.
Karnataka NOTIFICATION (25/2017), No. FD 47 CSL 2017, dated: 29-12-2017 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Goa Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Goa GST Rules, 2017 come into force.
Lakshadweep Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Lakshadweep GST Rules, 2017 come into force.
Kerala Not yet Notified Not yet Notified Rule 138, specified documents to be carried by the person incharge of conveyance till the date amended Rules 138 to 138D of Kerala GST Rule, 2017 come into force.
Tamil Nadu NOTIFICATION No. G.O. (Ms) No. 187, Dated: 29-12-2017 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Puducherry Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Puducherry GST Rules, 2017 come into force.
Andaman & Nicobar Island Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Andaman & Nicobar Island GST Rules, 2017 come into force.
Telangana Not yet Notified Not yet Notified

No documents prescribed; till the date amended Rules 138 to 138D of Telangana GST Rules, 2017 come into force.

Summary of amendments/changes in E-way bill Rule 138 vide Notification No. 3/2018 dated 23rd January, 2018

 

S.No. Rule Summary Amendments/changes
1. 138(1) words “and a unique number will be generated on the said portal” has been inserted Every registered person who causes movement of goods of consignment value exceeding Rs. 50,000—    (i)    in relation to a supply; or

(ii)   for reasons other than supply; or

(iii)  due to inward supply from an unregistered person,

shall before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal and a unique number will be generated on the said portal.

2. 138(1) Explanation 2 to Rule 138(1) has been inserted Consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.
3. 138(2) A proviso in Rule 138(2) has been inserted Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal,

(a) information in Part B of FORM GST EWB-01; and

(b) serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.

4. 138(3) Changes made in Explanation 2 to Rule 138(3) The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the 3rd proviso to Rule138 (3) and the proviso to Rule 138(5).
5. 138(5) Changes made in Rule 138(5) i.e. words “consigner or recipient who has provided information in Part- A of the FORM GST EWB-01” has been inserted Update conveyance details in e-way bill on the  common portal in FORM GST EWB-01, before transferring goods from one conveyance to another in the course of transit, by consigner or recipient who has provided information in Part- A of the FORM GST EWB-01 (notification no. 3/2018 Central Tax dated 23rd January, 2018) or transporter.
6. 138(5) A new sub-rule i.e. (5A) has been inserted after Rule 138(5) Consignor or recipient, who has furnished the information in Part-A of FORM GST EWB-01,or transporter, may assign the e-way bill number (EBN) to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment.

Provided that once the conveyance details have been updated by the transporter in Part  B of FORM GST EWB-01, consignor or recipient, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number (EBN) to another transporter.

7. 138(7) A proviso in Rule 138(7) has been inserted where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator.
8. 138(8) 2nd Proviso to rule 138(8) has been inserted Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
9. 138(11) Amended Rule 138(11) i.e. clause (a) and (b) have been inserted. Details of e-way bill generated shall be made available:-

(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or

(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,

on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.

10. 138(14) 3 new cases have been inserted in Rule 138(14) ·     where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;

·     where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and

·     where the goods being transported are treated as no supply under Schedule III of the Act.

Single E-way bill throughout India for Inter-state movement of goods valued at Rs. 50,000/- or above will be compulsory from 1st February, 2018. Systems for generating e-way bill for both inter and intra-state movement will be ready on 16th January, 2018.

Notification No. 74/2017 – Central Tax dated 29th December, 2017

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of February, 2018, as the date from which the provisions of serial numbers 2(i) and 2(ii) of notification No. 27/2017 Central Tax dated the 30th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E), dated the 30th August, 2017, shall come into force.

CBEC Press Release dated 16th December, 2017

The 24th meeting of the GST Council held today through a video conference. It discussed about the implementation of e-way Bill system in the country. Till such time as National e-way Bill is ready, the States were authorized to continue their own separate e-way Bill systems. However, it was represented by the trade and transporters that this is causing undue hardship in inter-State movement of goods and therefore, bringing in an early all India system of e-way Bill has become a necessity. The GST Council reviewed the progress of readiness of hardware and software required for the introduction of nationwide e-way Bill system. After discussions with all the states, the following decisions are taken:-

  1. The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018. Trade and transporters can start using this system on a voluntary basis from 16th January, 2018.
  2. The rules for implementation of nationwide e-way Bill system for inter-State movement of goods on a compulsory basis will be notified with effect from 1st February, 2018. This will bring uniformity across the States for seamless inter-State movement of goods.
  3. While the system for both inter-State and intra-State e-way Bill generation will be ready by 16th January, 2018, the States may choose their own timings for implementation of e-way Bill for intra-State movement of goods on any date before 1st June, 2018. There are certain States which are already having system of e-way Bill for intra-State as well as inter-State movement and some of those States can be early adopters of national e-way Bill system for intra-State movement also. But in any case uniform system of e-way Bill for inter-State as well as intrastate movement will be implemented across the country by 1st June, 2018.
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