Guide on E Way Bill GST Rules / How to generate E Way Bill
GST e-way bill is an electronic bill which will be required for the movement of goods in case the value of the goods is above 50 thousand rupees. The bill can be generated from the GSTN portal and every registered taxpayer must require this e-way bill along with the goods transferred. GST E-Way bill needs to be generated not only for the transport of goods on account of sales but also for any other reason like inter-branch transfer, purchase from an unregistered person and transfer on account of job work. In this article, we look at the procedure for generating GST Way Bill in India.
|1. What is E Way Bill?|
2. Who is required to generate the E Way Bill?
3. Transportation of goods by registered person
4. Transportation of goods by unregistered person
5. Transportation of goods by unregistered person to registered person
6. Responsibility of Transporter with respect to E Way bill
7. What is the validity of e-way bill?
8. Circumstances where e-way bill not required to be generated:
9. Intimation of generation of e-way bill
E Way Bill is an electronically generated document which is required to be generated if a transaction is over Rs. 50,000 from one place to another.What is E Way Bill?
E way bill under GST Vs. Way bill under VAT
The E way bill under GST replaces the way bill under VAT for the movement of goods. The way bill under VAT regime was a physical document which was required to be generated for movement of goods. The physical document under VAT as now been replaced with electronic form of bill under GST.
- Who is required to generate the E Way bill?
The following persons need to generate E Way bill under GST regime.
- Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees
- In relation to a supply, or
- For reason other than supply, or
- Due to inward supply from an unregistered person
- Every unregistered person who causes movement of goods.
Transportation of goods by a registered person
Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
Where the E Way bill is not generated by the registered person and the goods are handed over to the transporter for transportation by road, it would be the responsibility of transporter to generate the E Way bill.
Even if the value of consignment is less than 50,000, the registered person or the transporter may at their option generate and carry the E Way bill.
- HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
- Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
- Place of Delivery shall indicate the PIN Code of place of delivery.
- Reason for Transportation shall be chosen from one of the following:
|2||Export or Import|
|4||SKD or CKD|
|5||Recipient not known|
|8||Exhibition or Sales|
|9||For own use|
Transportation of goods by unregistered person
Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, any one of them can generate the E Way bill in FORM GST EWB-01.
Hence, even if a person who is transporting the goods is unregistered person, he would be required to get the E Way bill generated either through himself or through the transporter who is transporting the goods.
The E Way bill shall be generated in FORM GST EWB-01. An E Way will can be generated by the registered person himself as well as on the GST portal even if he is not registered.
Transportation of goods by unregistered person to a registered person
Where the movement is caused by an unregistered person to registered person and the registered person known at the time of movement of goods, the movement shall be the ultimate responsibility of the registered person for the purpose of generation of E Way bill.
In such a case E Way bill shall be generated either through registered person or through transporter.
Steps for generation of E Way Bill:
- -The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.
- Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal
Responsibility of Transporter:
- Where the E Way bill has not been generated either by Consigner( Seller) or by Consignee ( buyer) on transportation of consignment and the value of the goods carried in conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan.
- 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 conveyance in the e-way bill on the common portal in FORM GST EWB-01.
- where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of individual E Way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
What is the validity of E Way bill?
An e-way bill is valid for periods as listed below, which is based on the distance traveled by the goods. Validity is calculated from the date and time of generation of e-way bill-
|Distance||Valid From||Valid For|
|Up to 100 Km||Date & Time at which E Way bill is generated||One day|
|For every 100 Km or part after that||Date & Time at which E Way bill is generated||An extra day|
- Commissioner may extend the validity period of e way bill for certain specified goods.
- Where goods can not be transported within the above specified limit under circumstances of exceptional nature the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
- The relevant date for the purpose of computation of validity of the e way bill shall be the date on which the e-way bill has been generated and the period of validity shall be computed from the time at which the e-way bill has been generated and each day shall be counted as 24 hours.
Intimation of generation of e-way bill:
- On generation of e-way bill, an unique e-way bill number will generated which will made available to the supplier, recipient and transporter which can be used while filing GSTR-1.
- The recipient shall communicate his acceptance or rejection of the consignment covered by the e-way bill within 72 hours.
- Where the recipient does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
Circumstances where e-way bill not required to be generated:
- where the goods being transported are specified in Annexure
- where the goods are being transported by a non-motorised conveyance;
- where the goods are 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;
- in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State
- where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation.
- where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee