The following presentation enumerates E-way Bill -jurisprudence, the constitutional validity of E-Way bill, governing sections, modes of e-way bill generation, registration, validity, verification, offenses, and penalties. It also states about grievance redressal and documents to be carried during movement.

1. 20th April, 2018
E-Way Bill

2. Jurisprudence of E-Way Bill System
• Primary motive to check GST evasion, i.e. to keep the system infallible from
the point of view of revenue leakages.
• To check unscrupulous (unfair) trade, curtailing unauthorized trade Also helpful
in policing of trade of illegal goods.
• Put to rest the worries of different states that they were losing out on GST
revenues.
• Introduce uniformity across the states for seamless generation of E-Way Bill.

3. Constitutional Validity of E-Way Bill
• ARTICLE 19(1)(G): Fundamental Right to practice any
profession, or to carry on any occupation, trade or
business.
• ARTICLE 301: Freedom to trade, commerce and
intercourse.
• ARTICLE 19: Imposition of reasonable restrictions
3

4. NATION WIDE E-WAY BILL SYSTEM
• Compulsory for movement– w.e.f. 1st April 2018.
Inter-State
Movement
•E-Way Bill System to be adopted in a phased manner, before
1st June 2018 by all States.
•Karnataka – implementation from 1st April 2018.
•Andhra Pradesh, Gujarat, Kerala, Telangana, Uttar Pradesh –
implementation from 15th April.
•Bihar, Jharkhand, Haryana, Tripura, Himachal Pradesh,
Uttarakhand – implementation from 20th April.
•Arunachal Pradesh, Madhya Pradesh, Meghalaya, Puducherry
and Sikkim from 25th April 2018
•Nagaland from 1st May 2018
Intra-State
Movement

5. GOVERNING SECTION – S. 68 CGST ACT
~ Section 68 of the CGST Act, 2017 is the provision governing E-
Way Bill.
~ S.68 empowers the Government to prescribe rules to mandate
the “person in charge of conveyance carrying any consignment of
goods exceeding such amount as specified” to carry prescribed
documents/ devices.
~ Hence, Rules 138 – 138D were inserted.

6. REQUIREMENT TO GENERATE E-WAY BILL
RULE 138(1)
Every Registered Person
who causes movement of goods of consignment value exceeding
Rs. 50000/-
a)in relation to supply; or
a)for reasons other than supply;
or
a)due to inward supply from an
unregistered person.
Causes Movement in the following ways
Own/ Hired
Vehicle
Transporter
Public
Conveyance Courier Rail Air
Vessel
(Water)
E-Way bill to be generated before
commencement of movement.
Except when the distance between consignee office and
transporter office; and consignor office and transporter
office is upto 50kms, within the same state – PART B not
required to be generated.
E-Way bill to be generated (by
updating PART B) before or after
commencement of movement.
Part A slip to be generated before
the commencement.

7. Contd…
HOMEPAGE OF THE E-WAY BILL WEBSITE

8. MODES OF E-WAY BILL GENERATION
E-Way
Bill
Website
SMS
API
Android
Application
GST
Suvidha
Provider
Bulk
Generation

9. Contd…
Registration by a GST
registered tax payer.

10. REGISTRATION BY A GST TAX-PAYER ON E-
WAY BILL PORTAL
Once the GSTN is
entered, the other fields
are auto-populated and
displayed for
confirmation

11. REQUIREMENT OF A TRANSPORTER TO
ENROLL FOR E-WAY BILL
• No mandate under the rules for the transporter to enroll on the
E-way Bill Portal.
• Transporter mandated under Rule 58 of the CGST Rules, 2017
whereby the person shall submit the details regarding his
business electronically on the common portal in FORM GST ENR-
01,either directly or through a Facilitation Centre notified by the
Commissioner and, upon validation of the details furnished, a
unique enrolment number shall be generated and communicated
to the said person.

12. RELEVANT PORTION OF RULE 58, CGST
RULES, 2017
“Rule 58. Records to be maintained by owner or operator of godown or warehouse
and transporters.- (1)Every person required to maintain records and accounts in
accordance with the provisions of sub-section (2) of section 35, if not already
registered under the Act, shall submit the details regarding his business
electronically on the common portal in FORM GST ENR-01,either directly or through
a Facilitation Centre notified by the Commissioner and, upon validation of the
details furnished, a unique enrolment number shall be generated and
communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union
territory shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend
the details furnished in FORM GST ENR-01 electronically on the common portal
either directly or through a Facilitation Centre notified by the Commissioner.”

13. Registered
Seller
WHO CAN GENERATE E-WAY BILL
Registered
Buyer
Supply is made by registered seller
to a registered buyer.
 For Transporter –
• On authorization received from the registered person – may fill PART A
of the form also.
• If the e-way bill is not generated by the registered Seller/Buyer,
transporter shall generate FORM GST EWB-01 on the basis of invoice or
bill of supply or delivery challan.
Either Party may generate E-way Bill

14. Registered
Seller
CONTD…
Unregistered
Buyer; or
Foreign Buyer (in
case of Export)
Supply is made by registered seller
to an unregistered buyer.
The Registered Seller to generate E-Way Bill.
 For Transporter –
• On authorization received from the registered person – may fill PART A
of the form also.
• If the e-way bill is not generated by the registered Seller/Buyer,
transporter shall generate FORM GST EWB-01 on the basis of invoice or
bill of supply or delivery challan.

15. Unregistered
Seller; or
Foreign Seller
Registered Buyer
(known); or
Registered Importer
of Goods
Supply is made by unregistered seller
to a registered buyer.
CONTD…
 For Transporter –
• On authorization received from the registered person – may fill PART A
of the form also.
• If the e-way bill is not generated by the registered Seller/Buyer,
transporter shall generate FORM GST EWB-01 on the basis of invoice or
bill of supply or delivery challan.
Movement is said to be caused by the registered recipient and E-
Way bill is generated by the Registered Recipient.

16. Unregistered
Seller
Unknown Buyer
Supply is made by unregistered seller
to an unknown buyer.
Unregistered
Seller
Unregistered
Buyer
Supply is made by unregistered seller
to a unregistered buyer
Either the unregistered supplier or the transporter may generate E-Way Bill.
Transporter - If the e-way bill is not generated by the unregistered seller,
transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of
supply or delivery challan.
CONTD…

17. For the purpose of courier agency and e-commerce operator
• An authorization be received from the consignor – furnish information for E-
Way Bill. (Proviso to Rule 138(1))
For the purpose of railways and airways
• E-Way bill to be generated by the registered person, being the consignor or
consignee.
• Part-B of the form may be furnished before or after commencement of
movement. Rule 138(2A)
• E-Way Bill is to be produced at the time of delivery – where the goods are
being transported by railways. (Proviso to Rule 138(2A))
CONTD…

18. GENERATION OF E-WAY
Prior to
Commencement of
movement of goods
EWB-01
PART A
{details of goods, consignor,
consignee, transporter}
EWB-01
PART B
{Vehicle number}
Submit PART A
(PART A is valid for 15
days – Rule 138(9))
PART B Generates the e-Waybill+
Generates
PART A Slip
Submit PART A
without PART B
Update Vehicle
number in PART B
by generator/
assigned
transporter
Generates the E-
Way Bill
OR
(E-Way Bill is not valid
for movement unless
PART B is furnished)

19. E-WAY BILL GENERATION FORM
State
State

20. Contd…
E-WAY BILL GENERATION FORM

21. GENERATED E-WAY BILL (1)

22. GENERATED E-WAY BILL (2)

23. SUBMITTED E-WAY BILL WITHOUT PART-B

24. BULK E-WAY BILL GENERATION
• The system enables the user to generate bulk e-way bills.
• A bulk e-Way bill is used when a user needs to generate
multiple e-Way Bills at one shot.
• For generating a Bulk e-Way Bill the user needs to have
the EWB bulk convertor or the excel file, which helps the
user to convert the multiple e-Way Bills excel file into a
single JSON file.
• This tool is available at the E-way Bill Portal.
• To generate a Bulk e-Way Bill, user needs to select the
sub option ‘Generate Bulk’ under the option ‘e-Waybill’.
The following screen will be displayed.

25. CONTD…
Supply ABC123 12.04.2018 ABC123456789CNDS Delhi DL04XX0000 2 123456781234 12.04.2018
Supply ABC456 10.04.2018 XYZ1234567890NFNS Delhi DL04XX0000 2 987654321987 12.04.2018

26. FOR TRANSPORTER – CONSOLIDATED E-
WAY BILL (EWB-02)
• A consolidated E-way bill is generated when the
transporter is carrying multiple consignments in a single
vehicle.
• Consolidated E-way bill allows the transporter to carry a
single document, instead of a separate document for each
consignment in a conveyance.
• A user should have all the e-Way Bill numbers of the
consignments, which the transporter shall transport in one
conveyance.
• When the user selects the ‘Generating New’ sub-option
under ‘Consolidated EWB’ option, the following screen will
be displayed.

27. CONTD…

28. VALIDITY OF E-WAY BILL – RULE 138(10)
Distance Validity Period
Upto 100 km 1 day
For every 100 km or part thereof after 1 additional day
Upto 20 km Over Dimensional Cargo – 1 Day
For every 20 km or part thereof after Over Dimensional Cargo – 1 Additional Day
• Validity starts from: the time & date at which e-way bill is generated (Validity
is mentioned on generated E-Way Bill)
• Each day = period expiring at midnight of the day immediately following the
date of generation of e-way bill.
Example: E-way Bill generated on 7th April – 1800hrs (6:00pm). Day 1 expires –
midnight of 8th -9th April, 0000hrs (12:00am). Day 2 expires – midnight of 9th –
10th April, 0000hrs (12:00 am).
• IF the goods could not be transported within validity period: Generator or Assigned
Transporter may extend the validity e-way bill in case of exceptional circumstances.

29. UPDATE/CANCEL/REJECTION
Situation Action
Updation in Vehicle Number
(Rule 138(5))
• Vehicle Number can be updated by the generator
or the assigned transporter.
Cancellation of E-way bill
(Rule 138(9))
• If goods are either not transported or not
transported according to the details in the e-way
bill – may be cancelled within 24hours generation
of E-way bill.
• Cannot be cancelled if verified in transit
Rejection of E-Way Bill Generated
by Others
(Rule 138(12))
• E-way Bill generated by others will reflect in
registered id of Consigner/Consignee.
• If not related to the Consignor/Consingee - To be
rejected in 72 Hours or within validity of E-way
bill, otherwise deemed accepted.

30. UPDATE Vehicle Number (PART B)
In GENERATED E-WAY BILL

31. CANCELLED E-WAY BILL

32. REJECT E-WAY BILL GENERATED BY OTHERS

33. REJECT E-WAY BILL GENERATED BY OTHERS

34. E-way bill is NOT required to be generated [Rule 138(14)]:
– Goods specified under Annexure to the Rule
– Goods transported by non-motorized conveyance
– Goods transported from the port, airport, cargo complex, etc. to inland container depot (ICD) for Customs
clearance.
– Movement of goods within notified areas (No notification till date) .
– Goods (other than de-oiled cake) are being transported are specified in the Schedule to notification No.
2/2017- CT(Rate) dated the 28th June, 2017;
– where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high
speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
– where the supply of goods is treated as no supply under Schedule III of the Act.
– Transit cargo from or to Nepal/Bhutan
– Heavy water/ nuclear fuels, etc.
– Movement of goods for or by the Ministry of Defence
– Where consignor is CG/ SG/ LA – for transport of goods by rail.
– Empty Cargo containers
– Place of business of consignor to weighbridge and back – upto 20 kms. – Goods must be accompanied
with a delivery challan.
SITUATIONS WHEN NOT REQUIRED
(RULE 138(14))

35. Person in-charge of the
conveyance is required to carry:
Invoice/ bill of supply/ delivery challan (as
applicable)
Copy of the E-way bill (in physical form) or E-
way bill number (in electronic form or mapped
to a Radio Frequency Identification Device
embedded on to the conveyance as may be
notified)
DOCUMENTS TO BE CARRIED DURING MOVEMENT
(RULE 138A)
THIS shall NOT
apply in case of
movement of
goods by rail/ by
air/ vessel
Registered person may
obtain Invoice
Reference Number
from the common
portal by uploading tax
invoice issued by him in
FORM GST INV-1

36. RESPONSIBILITY FOR ISSUANCE OF E-
WAY BILL
~ The responsibility to generate an E-Way bill may be of the
consignor, consignee or the transporter.
~ The rules and the provisions under the Act mandate the carriage
of requisite documents along with the consignment.
~ Rule 138 (7) mandates the transporter to generate E-Way Bill
where Consignor or Consignee does not generate E-Way Bill and
where the total value of the consignments in the transport
exceeds Rs. 50,000/- (not effective till further notification).

37. • Person in-charge of conveyance has to carry:
– Invoice/ bill of supply/ delivery challan
– Copy of e-way bill physically/ e-way bill number electronically or
mapped to Radio Frequency Identification Device
• Commissioner/ officer may authorize the proper officer to intercept
any conveyance to verify the e-way bill.
• Summary report of inspection/ verification shall be recorded by the
proper officer.
• Physical verification of transported goods to be done only once.
• A verification report under FORM GST EWB – 03 is filled by the
Officer concerned, providing details of the vehicle, consignment,
person in-charge of the vehicle, etc.
VERIFICATION OF E-WAY BILL
(RULE 138C)

38. GRIEVANCE REDRESSAL – RULE 138D
• Rule 138D deals with a Facility for uploading information regarding detention
of vehicle.
• Thereby, if a vehicle has been intercepted and detained for a period exceeding
thirty minutes, the transporter may upload the said information in FORM GST
EWB-04 on the common portal – i.e. at the utility provided on the common
portal.

39. OFFENCES & PENALTIES
(S. 129 – 130)
Transports
Stores while in
transit
Any person
and/ or
In contravention
to the act/ rules
Goods and conveyance,
documents relating to such goods
and conveyance are liable to
detention or seizure
Release of confiscated
goods:
Owner comes
forward for
payment
Taxable Goods:
Payment of tax
+
Penalty (100% of
tax)
Exempt goods:
2% of value of
goods
OR
Rs. 25,000/-
whichever is less
Owner does not
come forward
for payment
Taxable Goods:
Payment of tax
+
Penalty (50% of
value)
Exempt goods:
5% of value of
goods
OR
Rs. 25,000/-
whichever is less
+ security equivalent to amount payable.

40. CONTD…
• Supplies/ receives goods in contravention to the act
• Unaccounted goods for which he is liable to pay tax
• Supplies goods without registration (where he is liable to registration)
• Contravenes Act/ rules
• Uses conveyance in contravention to the act
Goods and conveyance liable to confiscation and liability to penalty under Section
122.
WHENEVER CONFISCATION OF GOODS/ CONVEYANCE UNDER THE ACT – PROPER
OFFICER TO GIVE THE OWNER AN OPTION TO PAY IN LIEU OF THE CONFISCATION,
SUCH FINE AS DEEMED FIT – NOT LESS THAN THE PENALTY IMPOSED UNDER
SECTION 129, AND NOT EXCEEDING THE MARKET VALUE OF THE GOODS.

41. • Confusion among trade on usage of E-Way Bills Portal: Existing Systems or Nation Wide
E-Way Bill System?
• Compulsory HSN: The HSN code for the products in the E-way bill is mandatory, however,
for registered persons with turnover less than `1.5 Crores, it is not a mandatory
requirement to show HSN on the invoice.
• System of acceptance/ rejection of E-way bills within 72 Hours – it is very difficult for
buyers/ consignee to track E-way bills and to ascertain whether they pertain to them, and
if not, to cancel them within 72 hours of generation. Illustratively:
– Say the purchase orders for different items are placed by different persons and from
different locations. The person managing the e-way portal may not be in a position to
know and confirm the orders placed. In such circumstances keeping a continuous vigil
on e-way bills on almost daily basis would become a huge challenge for businesses.
This would also breed red-tapism and corruption.
– Likewise, if partial dispatches are made against a particular order, it tracking would
become even more difficult.
PRACTICAL CHALLENGES

42. • Reconciliation issues in case of supply of goods in relation to the principal supply of a
service: In case where goods are meant for consumption in supply of services (say
construction material used in providing construction services), or where the supply of
service forms the principal supply (materials moved for repair and maintenance where
repair is the principal supply), the reconciliation of invoices (which would pertain to
provision of services) with the e-way bill (pertaining to the supply of materials involved
in those services) would be a huge challenge and this mismatch may necessitate
scrutiny assessments.
• Timely update of Vehicle Number by Transporter
• Bill to – Ship to model
CONTD…

43. UTILITIES OF E-WAY BILL PORTAL
E-WAY BILL USER HOME-PAGE

44. Utilities AVAILABLE FEATURES
E-Waybill
Generate single or bulk e-way bills, update Part B of e-Waybill, cancellation
and printing of the e-Waybill
Consolidated e-Waybill
Generate or regenerate single or bulk e-way bills and printing of the e-
Waybill
Reject To reject e-Waybills generated by others.
Reports
For generating reports of the registered person’s account regarding e-
Waybills, Master reports, summary reports and other EWB reports.
My Masters
For creation of Master of Products, clients, suppliers, transporters and bulk
upload
User Management
To create, freeze or update sub-user and to change password for the registered
account.
Registration For registration of e-Waybills generation via SMS, Android, GSP and API
Update E-Way Bill User Updation Form and for registration as transporter.
Grievance For detention report to be filed by transporter
CONTD…

45. IT READINESS & INTERNAL CONTROLS
~ Create Master of products, clients, transporters, customers in the E-Waybill portal.
~ Ask each Transporter to enroll on E-Way Bill Portal. Create a database of Transporter IDs/ GSTIN.
~ Scrutiny of E-way bills generated (to be done by different person for control purpose).
– Generated by others – For Rejection, if not related. (at day end)
– Generated by Us – For Cancellation, within 24 Hours if wrongly filed (at day end)
– Weekly reconciliation by downloading the report from Portal with Sale/Purchase details in
accounting system.
~ Develop System to keep control over validity period of E-way bills.
~ Development of IT system
– For above controls
– Report from IT System for generating bulk E-way Bills through Bulk Generation Tool.
– Connectivity with API facility (Facility under development on E-Way Bill Portal)
~ Check Readiness of Suppliers/Vendors and Transporters.
~ Evaluate/Consider expected increase in transportation Lead Time in initial days of implementation.

46. ADVISABLE SYSTEM FOR GENERATION OF E-WAY BILL
~ For Outward Supply –
- Generate E-Way Bill for Company’s Outward Supply.
- Change in Vehicle Number – Fix Responsibility of Transporter to update
vehicle number or to immediately communicate to the Company, in case
the transporter fails to update the same. In such case Company shall
update the Vehicle Number.
- Validity Extension– Fix Responsibility of Transporter to extend the Validity
of the E-Way Bill, if required.
- Insert clause in transporter agreement to fix above responsibilities
including for any non-compliance made on his part during transit.
~ For Inward Supply:
- Supply by registered Vendor - Fix responsibility of Supplier to generate E-
way bill (Amend clause in vendor agreement/ PO)
- Supply by Unregistered Vendor/Import – Generate E-Way Bill

47. Bill-to – Ship-to Model
Customer B
(Gurgaon)
Supplier
(Tamil Nadu)
Customer C
(Gujarat)
Bill to B
(Gurgaon)
B Issue Tax Invoice to C

48. Place of Supply
~ Section 10(1)(b) of the IGST Act, 2017 determines the place of supply of goods in case of
a “bill-to – ship-to” model .
“10. Place of supply of goods other than supply of goods imported into, or exported from India. (1) The
place of supply of goods, other than supply of goods imported into, or exported from India, shall be as
under,––
…
(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a
third person, whether acting as an agent or otherwise, before or during movement of goods, either by
way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third
person has received the goods and the place of supply of such goods shall be the principal place of
business of such person;
~ In our view section 10 (1)(b) of IGST Act is not drafted in clear terms. It uses the term
‘recipient’ which if interpreted as defined would render the provision almost useless. In
our view the expression third person refers to the “recipient” as defined, and recipient
refers to the physical recipient of goods.
~ 2nd Transaction (i.e. B to C) – POS is location where movement of goods terminates. [S.
10(1)(a)].

49. • FAQs on E-Way Bill Portal provides that :
– For the purpose of bill-to-ship-to: Entering the respective details in the
“TO” section of the E-Way bill form. (GSTN of the person it is billed to,
address of the person it is shipped to)
– For the purpose of bill-from-dispatch-from: Entering the respective details
in the “FROM” section of the E-Way bill form. (GSTN of the person it is
billed to, address of the person it is shipped to)
– There is no clarity pertaining to the e-way bill and invoice to be carried by
the transporter. Whether the transporter will produce both the invoices
and both E-Way Bills to show the shortcut movement of goods?
• Rule 138A provides that person in charge of conveyance shall carry invoice and
Copy or Number of E-Way Bill. Rule 55 and 55A provide for where the
transportation of goods is without the tax invoice.
CONTD…

50. SOME RELEVANT FAQS
Question Answer
How to generate e-way
bill for multiple invoices
belonging to same
consignor and
consignee?
If multiple invoices are issued by the supplier to recipient, that is, for movement of
goods of more than one invoice of same consignor and consignee, multiple EWBs
have to be generated. That is, for each invoice, one EWB has to be generated,
irrespective of same or different consignors or consignees are involved. Multiple
invoices cannot be clubbed to generate one EWB. However after generating all
these EWBs, one Consolidated EWB can be prepared for transportation purpose,
if they are going in one vehicle.
What are pre-requisites
to generate the e-way
bill?
To generate the e-way bill, it is essential that the person shall be registered person
and if the transporter is not registered person it is mandatory to get enrolled on
the common portal of e-waybill (http://ewaybill.nic.in) before generation of the e-
way bill. The documents such as tax invoice or bill of sale or delivery challan and
Transporter’s Id, who is transporting the goods with transporter document number
or the vehicle number in which the goods are transported.
What has to be done, if
the validity of the e-way
bill expires?
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.

51. Question Answers
What has to be done by the
transporter if consignee is
refuses to take goods or
rejects the goods for quality
reason?
There is a chance that consignee or recipient may reject to take the delivery
of consignment due to various reasons. Under such circumstance, the
transporter can get one more e-way bill generated with the help of supplier
or recipient by indicating supply as ‘Sales Return’ and with relevant
document details and return the goods to supplier as per his agreement
with him.
How the transporter is
identified or assigned the e-
way bill by the taxpayer for
transportation?
While generating e-way bill the taxpayer has a provision to enter the
transporter id in the transportation details section. If he enters 15 digits
transporter id provided by his transporter, the e-way bill will be assigned to
that transporter. Subsequently, the transporter can log in and update the
further transportation details to it.
How many sub-users can be
created?
For every principal/additional place of business, user can create maximum
of 3 sub-users. Example: A tax payer has 3 additional places of business, and
one principal place of business – he can create 12 (4x3=12) sub-users.
For more FAQs available on E-Way Bill Portal – Please Visit
http://164.100.80.111/ewbnat5/Others/faq.aspx
CONTD…