e-Way Bill under GST

e-Way Bill under GST

On April 1, 2018, the e-Way bill system for the inter-state (between two states) movement of goods was rolled-out pan India. Also it was decided to roll out intra-state (within the state) e-Way bill in a phased manner from April 15, once the system had sufficiently stabilised. Karnataka was the first state to adopt e-waybill from April 1, for intra-state movement of goods. The e-way bill for moving goods within a state became mandatory from June 3, with the country-wide roll out of the mechanism. E-way bill will be required when the value of taxable consignment, along with the tax value, is more than Rs 50,000. 


An e-Way bill has two parts - Part A contains details about the consignment, its value, invoice number, HSN Code, etc. The information relating to the transporter is furnished in Part B of Form GST EWB-01. When a person registered under GST causes movement of goods/ consignment either in the capacity of a consignee (buyer) or a consignor (seller) in its own or hired vehicle by road, or by railways, air, ship, then either the registered person or the recepient of the goods should generate the e-way bill in form EWB 01 electronically. 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 it were the supplier.


If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment. If both the consignor and the consignee have not created an e-way bill, then the transporter can do so * by filling out PART A of FORM GST EWB-01 on the basis of the invoice/bill of supply/delivery challan given to them. However, in cases where the goods are being transported by railways, flight or ship, the e-way bill can only be generated by the supplier or a recipient, and not by the transporter. However, in such cases, an e-way bill can be generated even after the goods shipment has started.


However no e-way bill is required in the transportation of 153 items as notofied by the government. Among them, the most common use items are;

a) LPG supplied to households, b) Kerosene oil sold under PDS, c) Postal baggage transported by Department of Posts, d) Jewellery, goldsmiths’ and silversmiths’ wares, e) Currency, f) Used personal and household effects. g) swine and fish, fruits and vegetables, fresh milk, honey, seeds, cereals and flour.

E-way bill is also not required if goods are transported by non-motorised conveyances. Goods transported from international ports to hinterland ports for clearance by customs have been exempted from the requirement. 


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