Monday, April 9, 2018

gst new e-waybill

What is E-Way Bill
How to Registered in E Way Bill portal
When E-Way Bill required
When E-Way Bill NOT required
Types of E-Way Bill
Who should generate E-Way Bill
Validity of E-Way Bill
How to generate E-Way Bill
What is E-Way Bill (EWB)?
An e-way bill is a permit short of things in electronic form or electronically generated document which is required to be generated for the movement of goods of value more than Rs. 50,000 from one place to another place with detailed information of goods being transported. This document is required to be carried by
a person in charge of the conveyance. EWB is a twelve digit (12) number.

E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track the movement of goods and check tax evasion

Statutory Provision
Section 68 of the Central Goods and Services Tax Act, 2017 read with Rule 138 of CGST Rules, 2017 deals with the provision relating to E-Way Bill.

If e-way bills, wherever required, are not issued in accordance with the provisions contained in Rule 138 of the CGST Rules, 2017, the same will be considered as contravention of rules. As per Section 122 of the CGST Act, 2017, a taxable person who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to a penalty of Rs.10,000/- or tax sought to be evaded (wherever applicable) whichever is greater.

As per Section 129 of CGST Act, 2017, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure.

Date of Implementation
The GST council, in its 26th Meeting held on 10.03.2018 at New Delhi has decided to implement the e-way bill for inter-State movement of goods across the country w.e.f 01.04.2018

The Central Government Vide Notification No.15/2018-Central Tax Dated 23-03-2018 has notified 1st April 2018 as the appointed date.

E –Way Bill Portal
Notification No. 9/2018 – Central Tax Dated, the 23rd January, 2018 

The Central Government has notified as the Common Goods and Services Tax Electronic Portal for furnishing electronic waybill. 

This portal is managed by NIC.

Registration on E-Way Bill Portal
Registration on the portal merely refers to the creation of user login for use of the features on this portal.

Registration on is not to be understood as registration under section 22 of CGST Act, 2017 because persons who are already registered under section 22 are also required to register on this portal.


Registration by Person having GSTIN
All the registered persons under GST shall also register on the portal of e-way bill namely: using his GSTIN. Once GSTIN is entered, the system sends the OTP to his registered mobile number and after authenticating the same, the system enables him to generate his/her username and password for the e-way bill system.

After generation of username and password of his choice, he/she may proceed to make entries to generate e-way bill.

Registration by Transporter
There may be some transporters, who are not registered under the Goods and Services ax Act and if such transporters causes the movement of goods for their clients, they are equired to generate the e-way bill on behalf of their clients or update the vehicle number for e-way bill.

Hence, they need to enroll on the e-way bill portal and generate the 15 digits Unique Transporter ID (TRANSIN)

Sub User in E-Way Bill Portal
Some business may have multiple branches within a state. Under these circumstances, the main user can create sub-users and assign the roles to them. He can assign generation of EWB or rejection or report generation activities based on requirements.

For every principal/additional place of business, user can create maximum of three (3) sub-users.

Mode of generation of E-way bill
E Way Bill can be generated by either of two methods

  • On the Web
  • Via SMS
The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.

For each invoice, one EWB has to be generated, irrespective of same or different consignors or consignees are involved.

Validity of E-Way Bill, Rule 138(9)
The temporary number generated after filing PART-A shall be valid for 15 days fou pdation in PART B.

E Way bill may be cancelled electronically on the common portal/ through SMS within 24 hours of generation, provided it has not been verified in accordance with Rule 138B.

E-way bill is required only in the case of movement of goods of consignment value exceeding Rs.50,000/-.

Transactions involving goods are sometimes treated as a supply of services. The e-way bill is required not only when the supply is treated as a supply of goods but even when the supply is treated as a supply of services but involves “movement of goods” such as lease of goods, supply of food/drinks etc.

Exception to the rule before movement of goods

In case of transportation by Railway/ Air/ Vessel

Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill is produced at the time of delivery.

Consignment Value
The 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 GST, if any, charged in the said document but shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

Mandatory E-Way Bill
For certain specified Goods, the e-way bill need to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000.

  • Inter-State movement of Goods by the Principal to the Job-worker.
  • Inter-State Transport of Handicraft goods by a dealer exempted from GST registration u/s 24(i) &(ii).

Voluntary Compliance
As per Rule 138(3) the registered person or, the transporter, may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees.


When E Way bill to be generated

At present E Waybill is required only for interstate (Other State) movement of goods having consignment value more than Rs.50,000/-.

Limit of Rs.50,000 shall apply to each consignment…Not on value of goods in a carriage.

When E-Way Bill NOT Required

  • Where the goods are being transported by a non-motorised conveyance
  • LPG/Kerosene/Postal baggage/ Jewellery/ currency/ Used personal & household effect
  • Liquor, Petroleum crude, Diesel, Petrol, ATF, Natural Gas
  • Exempted/Nil rated goods (Ref Notification No. 2/2017, 28/2017,  35/2017- Central tax  (Rate) )
  • Supply of goods by CSD to unit run canteen
  • Any movement of goods caused by defence unit
  • Transportation of empty cargo containers
  • Transportation of goods upto a distance of 20 kilometers from the place of the business of the consignor to a weighbridge for weighment.
  • Where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail
  • Transportation of goods from Custom port/Airport to Inland container depot & back.
  • Where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.

Goods outside E Way bill

Acceptance of E Way bill

The person to whom the information under Rule 138(11) in Part A of FORM GST EWB-01 is made available has to communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, otherwise it shall be deemed that he has accepted the said details.


  • An e-way bill once generated cannot be deleted. 
  • However, it can be cancelled by the generator within 24 hours of generation.

  • Consolidated EWB does not have any independent validity period.
  • Individual consignment specified in the corresponding EWB in the Consolidated EWB should reach the destination as per its validity period of that individual EWB.

If Validity Expired….?
If validity of the e-way bill expires, the goods are not supposed to be moved.

However, under circumstance of ‘exceptional nature’, the generator of the e-way bill can generate another e-way bill, by entering the e-way bill number and part-B.

Now, the system generates the new e-way bill with Part-A information of previous e-way bill and new Part-B information.

If one invoice transported through different vehicles.
The person in charge of each vehicle shall carry delivery challan of that portion & certified copy of the invoice.

E Way of that portion which is transported in said vehicle to be generated.

One E-Way Bill through Multiple mode of transport
One e-way bill can go through multiple modes of transportation before reaching the destination.

As per the mode of transportation, the EWB can be updated with new mode of transportation by using ‘Update Vehicle Number’.

Pre- requisite for generating E Way Bill

E Way Bill Rules

E Way Bill FORM

Validity of E Way Bill


Procedure of generation of E Way Bill

  • Log in on EWB portal (
  • Enter the Username, password and Captcha code, Click on ‘Login’
  • Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard

Enter the following fields on the screen that appears:

  • a) Transaction type (Outward/Inward)
  • b) Sub type (supply/ Import/ Export/ SKD/ CKD/ Job work/ own use/Sales Return/Others etc.)
  • c) Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others if not Listed
  • d) Document No. : Enter the document/invoice number
  • e) Document Date: Select the date of Invoice or challan or Document (future date not allowed)
  • f) From/ To: Depending on whether you are a supplier or a recipient
  • g) Item Details: Add the details of the consignment (HSN code-wise) in this section
  • h) Transporter details: The mode of transport (Road/ rail/ ship /air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. Apart from this Transporter name, transporter ID, transporter Doc. No. & Date OR Vehicle number in which consignment is being transported
  • Click Submit
  • A request will be processed and the e-way bill in FORM GST EWB-01 with a unique 12 digit number is generated
  • Click on ‘Print EWB’ sub-option under ‘e-Waybill’ option
  • Print and carry the e-way bill for transporting the goods in the selected mode of transport
  • The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.
  • If transport is by road – Transporter ID or the Vehicle number.
  • If transport is by rail, air, or ship – Transporter ID, Transport document number, and date on the document


  • E Waybill will abolish the check post system.
  • An uniform e-way bill rule will be applicable throughout the country.
  • It will facilitate faster movement of goods
  • It will help the logistics industry by increasing the average distances travelled, reducing the travel time resulting in lower cost of transportation.

Thanking you to
S K Mishra, FCA


  1. Thanks for this post it very helpful to understand e way bill
    Here is a guide for filling the e-way bill on e way bill Portal

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