E-Way Bill

E-way bill is a document generated electronically on the GST portal prior to the commencement of movement of goods. It comprises of two parts i.e. Part A and Part B. Part A comprises GSTN of recipient, Place of delivery, date, invoice no. or delivery challan, value of goods, HSN code, transport document no. (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and  reasons  for  transportation;  and Part B comprising transporter details (Vehicle number).

When E – waybill is mandatory to be generator?

• If the value of goods exceeds 50,000/- or voluntarily also it can be created if the value is less than or equal to 50,000/-.
• In case of interstate movement of goods by principal to job workers.
• In case of Interstate movement of handicraft goods.

When E- waybill is not required to be generated?

• In case goods are moved within the state for 10Km for further transportation no need to mention vehicle number of such transportation.
• On transportation of goods as described in Annexure-A of Rule 138 of CGST rules,2017.

Who Should Generate an E – Way Bill?

• E-way bill can be generated by the consignor or consignee if the transportation is being done by their own/hired vehicle, railway, air or by vessel.
• If it is done through road, then transporter will generate the E-way bill i.e. Part B details will be filled by transporter.Part A to be filled by the registered person only. However, transporters can also generate Part A after taking authorization from the consignor or consignee.
• If the value of goods is more than RS.50,000 and neither consignor nor consignee have generated an E-way bill then the transporter should generate it.
• In case of Job work, if the goods are sent by principal to job worker in other state then principal has to generate it, no matter what is the value of the consignment.
• In case of handicraft goods, transported from one state to another then E-way bill is Compulsory required to be generated by the said person irrespective of the value of Consignment.   

Validity of E-way bill:

Validity depends on the distance of the goods need to be transported. In case of regular vehicles, for every 200 km 1 day validity has been provided. In case of over-cargo dimensional vehicle for every 20 Km or part thereof validity of one day is provided. This validity expires at midnight on the last day.

How Value of goods/Consignment calculated?

Consignment value is to be calculated as per provision of Section 15 of GST Act(i.e. Value in GSTN invoice) and includes CGST,SGST/UTGST or IGST and does not include exempt supply where in invoice both taxable and exempt supply is there.

E-way bill in case of multiple consignments in single vehicle or multiple vehicle for single consignment

• For multiple consignments (with E-way bill generated individually) being carried in the same vehicle, the transporter may prepare a consolidated e-way bill by indicating serial number of each e-way bill, on the common portal prior to commencement of transport of goods. 
• In case of multiple vehicle used for transport of single vehicle, transporter shall before such transfer update the details in Part B of Form GST EWB-01.

Bill-to-ship-to Model

• “A” has order “B” to send goods to “C”.
•  Here two transactions are involved i.e. from B to A and then from A to C as per GST Act.
•  E-way bill required to be generated is only 1. 
• If E-way bill generated from B then his invoice details will be entered in case it is generated by A then his invoice details will be entered with actual position of goods dispatched from and to.

E-way bill in case of intra state movement of goods

Generation of E-way bill in case of Intra state movement of goods is to be seen as per respective State Goods and Service Tax Rules like in case of Tamil Nadu threshold limit is 1,00,000/- in case of 50,000/-.

Documents required for generating E-way bill

• Invoice/ Bill of Supply/ Challan related to the consignment of goods 
• Transport by road – transporter ID or Vehicle number 
• Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.