GST E-Way Bill - Meaning, Rules, Compliances, and more
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What is the GST E-Way Bill?
GST E-Way Bill (short for Electronic Way Bill) is a compliance mechanism provided by the GST Council for every registered person. Under this, the registered person is required to generate a bill through the digital interface, every time he causes the movement of goods from one place to another. The movement of goods can be either
- In relation to the supply of his goods or
- In relation to his stock transfer or
- If he has received an inward supply from an unregistered person.
The registered person uploads the relevant information, like the place of delivery, the value of goods, document number, on the GST Portal and generates e-way bill GST before commencing the movement of goods.
What are the benefits of the E-Way Bill under GST?
GST E-Way bill was introduced by the GST Council in 2018 and it provides the following benefits:
- Helps in tracking the movement of all supplies of goods. Earlier it was introduced only for interstate supply but later in June 2018 all the states also introduced this bill for intrastate supply.
- Helps in controlling tax evasion that was being done by registered persons earlier through the generation of fake invoices
- Helps in creating a seamless and hassle-free movement of goods throughout the country
- The need to maintain state-wise documentation is no longer there.
- The transporter is not required to carry the physical invoice anymore as the invoice can be verified through the Radio Frequency Identification Device which is installed in the vehicle.
When is the E Way Bill required and not Required
According to the GST Law, the registered person who causes the movement of goods is required to generate the e-way bill when the consignment value of goods moved exceeds fifty thousand rupees. However, there are some mandatory cases where the GST E Way bill is required to be generated by the registered person irrespective of the consignment value of the goods. This means that even if the consignment value of goods is less than or equal to fifty thousand rupees, the GST e way bill is required to be generated. Those cases are as follows:
When the goods are delivered by the principal to the job worker, from one state/union territory to another, for the purpose of job work. Here, the principal or even a job worker if he is registered, is required to generate the bill irrespective of the consignment value.
When handicraft goods are transported from one state/union territory to another by a person who is exempt from obtaining registration under section 24(i)/section 24(ii) of the CGST Act, 2017, then also the GST e way bill is required to be generated irrespective of the consignment value.
Note: Refer to Section 23 of the CGST act 2017, to know the person who is not liable to take registration under GST.
Voluntary Generation of GST E Way Bill
CGST Act 2017 also provides a voluntary option to the registered person to generate an e-way bill. When the consignment value of the goods to be transported from one place to another is not exceeding fifty thousand rupees, then as per the law there is no requirement to generate the e way bill. But in this case, if the registered person voluntarily wishes to generate the bill then he can do so from the GST portal before causing the movement of goods.
Also when the movement of goods is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, the unregistered person or the transporter may at their option generate e way bill.
When is the E Way Bill not required.?
The GST E Way bill is not required to be generated in the following cases:
- When the goods are being transported from one place to another through a non-motorized vehicle like a hand rickshaw or hand cart.
- When goods are being transported from custom port or airport or air cargo complex land customs station to an inland container depot (ICD) or a container freight station for clearance purposes 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 state or union territory Goods and Service Tax Rules in that particular State or Union territory.
- When the goods being transported are exempt under GST (this doesn't include de-oiled cake. Hence the e way bill is required to be generated on transportation of de-oiled cake.)
- When the goods being transported are not yet leviable to tax under GST. This includes alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol or motor spirit, natural gas, and aviation turbine fuel.
- When the goods being transported are covered under Schedule III of the CGST Act 2017 i.e., supply of goods that are not treated as supply under the GST law.
- When transit cargos are being transported from or to Nepal or Bhutan
- Where empty cargo containers are being transported
- Where goods are being transported -
- Under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex, and land customs station or from one customs station or customs port to another customs station or customs port, or
- Under customs supervision or under customs seal from custom station to special warehouse
(Note: under custom supervision or under customs seal from custom station to private or public warehouse is not covered under custom supervision therefore e way bill is not required in this case.)
- When the consignor or consignee, who causes the movement of goods, is defence formation under the Ministry of defence.
- When the consignor causing the movement of goods by rail is the central government state government or local authority.
- When empty cylinders for packing of liquefied petroleum gas as being transported for purposes other than supply
- When the goods are being transported up to a distance of 20 km to or from between the place of business of the consignor and weighbridge for weighment.
- Where the goods being transported are as given below:
- Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers
- Kerosene oil sold under PDS
- Postal baggage transported by Department of Posts
- Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal
- jewelry, goldsmiths’ and silversmiths’ wares, and other articles
- Used personal and household effects
- Coral, unworked and worked coral
How to apply for a GST E-Way bill registration online.?
The registered person causing movement of goods with consignment value exceeding rupees fifty thousand is required to register for e way bill through the GST E Way bill portal i.e., ewaybill.gov.in. The GST portal also has a direct link to the e way bill portal so it can also be accessed through that.
After logging in to the e way bill portal, the registered person is required to click on the "e way bill registration" from the main registration option available on the portal. After this, the system will take the person to a new tab where he needs to enter his GSTIN and then press go. This will redirect him to the e way bill registration form. This form is required to be filled by the consignor or registered person with all the relevant information about the consignment. The information like applicant name, trade name, address, mobile number are auto-populated through the GSTIN.
After filing the form, an OTP is generated, on the registered mobile number, which is required to be verified. After verification of OTP, the person is required to provide a valid user ID or username and password. Once the username and password are validated and approved on the portal the system will complete the registration process.
In case of movement of goods in relation to inward supply from an unregistered person, the unregistered person can also apply for e way bill registration. But since the unregistered taxpayers do not have a GSTIN, they can use an alternate method to take registration for e way bill i.e., by utilizing the business details. Here, the unregistered person is required to go to the enrolment for transporters option instead of e way bill registration.
Who should generate an e-way bill.?
The GST E Way bill can be generated by the following people:
Registered person: he is mandatorily or voluntarily (in case of consignment value not exceeding rupees fifty thousand) required to generate the e way bill before causing the movement of goods and when the consignment value is more than fifty thousand rupees.
Unregistered person: when the registered person receives an inward supply of goods from an unregistered person under reverse charge then the unregistered person can also generate the e way bill. However, in this case, the recipient i.e. the registered person is required to ensure that all the compliances are met as if he is the supplier
Transporter: in case the supplier or registered person doesn't generate the e way bill, then the transporter carrying goods by road, air, or rail is required to generate the e way bill.
How to generate a GST E-Way Bill?
The step-by-step process to generate an E-Way Bill is as follows:
Step 1: Log in to the GST e-way Bill System portal by entering the username and password
Step 2: Click on the “e-waybill” option given at the left-hand side of the screen. Then from the drag-down menu click on “Generate new.” After this, the e-wayBill Entry Form will appear.
Step 3: Fill in all the required fields given in the form depending upon whether the person generating the e way bill is a supplier or a recipient
Item details like
- Product name
- Description of goods
- HSN code
- Quantity of goods
- Taxable value of the consignment
- Tax rates - CGST, SGST, IGST
- Cess rates, if charged any
Transporter’s details like
- Mode of transport (road or rail or ship or air)
- Approximate distance covered in kilometers
- Transporter’s name, ID, Doc. No. and Date
- Vehicle number
Step 4: After successfully entering all the details, click on “Submit” after this, the e-way bill will be generated.
Step 5: You can print the e-way bill by clicking on the “Print EWB” from the e-Waybill option. You will have to enter the concerned 12 digit e-way bill number. After this click on “go” then “print.”
What is the validity period of the E Way Bill?
Type of Vehicle
Other than over-dimensional cargo
Up to 200 km
One day (For every 200 km
& for part thereof thereafter one additional day is added)
Over dimensional cargo or multi-modal shipment
Up to 20 km
One day (For every 20 km & for part thereof thereafter one additional day is added)
Frequently Asked Questions
Where an e way bill has been generated by the registered person but the goods are either not transported at all or not transported as per the details furnished in the e way bill then the e way bill is canceled electronically on the common portal within 24 hours of its generation.
Section 122(1)(xiv) of the CGST Act 2017, provides the consequences of non-compliance with the e-way bill wherein the registered person will be liable to a penalty of rupees ten thousand or the amount of tax evaded whichever is greater. Moreover, as per Section 129(1), all such goods & conveyance used as a means of transport for carrying the said goods & documents shall be liable to detention or seizure.
Rule 138A of the CGST Rules 2017, provides the documents, that are required to be carried by the person in charge of the conveyance, which is as follows: The invoice or bill of supply or delivery challan Copy of e way bill in physical form or electronically through RFID embedded onto the conveyance.
The transporter may indicate the serial number of e way bills generated in respect of each such consignment and a consolidated e way will be generated in form GST EWB 02 from the portal.
The details are as follows: GSTIN of the supplier and recipient Place of dispatch or delivery of goods Transport document number Value of goods HSN Code Reason for transportation. Invoice or challan number or date.