E – Way Bill is an electronic way bill. This e – way bill is a permit which is electronically generated document through the GSTN needed for inter-state and intra-state transportation of goods worth more than Rs. 50,000. The e-way is made mandatory for inter-state supplies from 1st April 2018, and for intra-state supplies will be mandatory from 15th April, 2018.

When your e – way bill is generated, a unique e – way bill number (EBN) is made available to the supplier, recipient and the transporter. Clearly, Under GST, transporters should carry an e – Way Bill when moving goods from one place to another when certain conditions are satisfied.

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Who should Generate an e – Way Bill ?

  1. Registered Person – E – way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.
  2. Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. 
  3. Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e – Way Bill.

NOTE : An e-way bill should be generated irrespective of the value of the consignment even if the value is lesser than Rs.50,000 in two cases :

  1. When the goods are supplied by a principal to a job worker in an inter-state transaction.
  2. During an inter-state transfer of handicraft goods by a supplier who has been exempted from GST registration.

Contents of an e – way Bill

An e – way bill has two main components:

  1. Part A contains the following:
    • GSTIN of the recipient
    • Place of delivery (PIN Code)
    • Invoice/Challan number and the date of issue
    • Value of goods
    • HSN code
    • Transport document number (Goods Receipt Number /Railway Receipt Number/Airway Bill Number/Bill of Lading Number)
    • Reasons for transportation
  2. Part B contains the details of the transporter (example: their vehicle number)

When is an e – way bill Generated ?

An e – way bill must be generated before the goods are shipped and it should include details of the goods, their consignor, recipient and transporter.

An e-way bill is generated for :

  • Supply of goods
  • Non-supply transactions like export or import, return of goods, job work, line sales, sale on approval basis, semi or completely knocked down supply, supply of goods for exhibition or fair, and goods used for personal consumption.

When e – Way bill is not Required ?

An e-way bill is not required in the following cases :

  • If goods are transported from a port, airport, air cargo complex or land customs station to an inland container depot or a container freight station for clearance by the Customs Department.
  • When the mode of transport is non-motor vehicle.
  • Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
  • Transport of goods as specified in Annexure to Rule 138(14) of the CGST Rules, 2017.

Verification of documents and Supplies

  • An authorized officer may halt the vehicle to check the e-way bill or see the e-way bill number on paper.
  • Verification of the e-way bill may be done through a Radio Frequency Identification Device (RFID), if the e – way bill has been mapped with RFID.

Penalties associated with the e – way bill ?

If a consignment is found without an e – way bill, the concerned person should pay a penalty of Rs. 10,000 or the equivalent amount of tax evaded the greater of the two.

Documents required to generate e – Way Bill

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

Documents to be carried by the person in charge of transportation of the Goods

  • The invoice, bill of supply, or delivery challan.
  • A copy of the e-way bill or the e-way bill number (EBN). The transporter can either carry a physical paper copy of the EBN or map it to a Radio Frequency Identification Device (RFID).

Validity of an e – way bill

The validity of an e – way bill is based on the distance travelled.

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