eWay Bill
Under GST
Deepak Kumar Jain
B.Com., ACA., ACS., LLB
07-Feb-2020

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Index: eWay Bill
• Requirement
• Need
• Documentation
• What is required
• What to fill
• Who to fill
• Validity
• Exemptions
• Penalty
• Blocking or unblocking of Way bills
• eWay bill + Vahan System
• Select case laws
• Practical issues
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eWay Bill Requirement
• Every registered person
• Who causes movement of goods
• Of consignment value exceeding
INR 50,000/- (including tax)
• In relation to supply; or
• For reasons other than supply (sales
return, stock transfer, job-work); or
• As inward supply from URD supplier
• Shall before commencement
• Furnish information electronically
• In Part A of Form GST EWB-01
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Statutory Provisions
• Section 68 of CGST Act
• Chapter XVI of CGST Rules
• Rules 138, 138A to 138D
• Form GST EWB-01 to GST EWB-06
• GST INV-01
• Notification No. 27/2017-CTax, dated 30-08-17
• Notification No. 74/2017-CTax, dated 29-12-17
• www.ewaybillgst.gov.in

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eWay Bill, the need
Account first, move later:
• Common e-waybill for movement of goods anywhere in India
• No transit pass for movement between States
• Control over movement
• Controlling tax evasion
• Traceability of transaction
• Faster clearance at check-post
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Documentation: what is required
• Number of eWay bills:
• One Consignment = One Document = One eWay Bill
• One Invoice = Multiple Consignments = Multiple Challans = Multiple eWay Bills = Single Vehicle =
Consolidated eWay Bill
• One Invoice = Multiple Consignments = Multiple Challans = Multiple Vehicle = Multiple eWay Bills
• One Invoice = Single Vehicle = Multiple Transporter = Multiple Challan/ Transhipment = Single eWay Bill
[Transporter to update details]
• Multiple invoices: Single eWay Bill = Not Allowed
• Documents required for generation:
• Invoice or Bill of Supply or Challan related to movement of goods
• In case transport by road: Transporter ID or Vehicle number
• In case transport by rail, air, or ship: Transporter ID, Transport document number, and date on the
document
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Documentation: what to fill
PART A
• Choose Outward or Inward
• Outward ~>Supply, export, Jobwork, SKD/CKD, Recipient not known, own use, Exhibition, line sales, others
• Inward ~> Supply, Import, SKD/CKD, Jobwork Returns, Sales Return, Exhibition, own use, others
• Document type: Invoice / Bill of Supply/ challan/ credit note/ Bill of entry or others
• Document No. & Date : Document/invoice number & Date
• Despatch from & Dispatch to: Name, GSTIN, Address, Pincode [GSTIN/ URP]
• Item details: Product name, Description, HSN Code, Quantity, Unit, Value/Taxable value, Tax rates
• Transporter details: Mode of transport (Road/rail/ship/air), the approximate distance (in KM)
PART B
• Transporter name, transporter ID, transporter Doc. No. & Date or Vehicle number for movement
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Documentation: who to fill
• Part A has to be filled up at the time of Generation of the e-Way Bill for the first time by:
• the Supplier or
• the Recipient where the supplier is unregistered or
• the e-commerce operator, if supplied on an e-commerce platform
• the transporter, if no e-Way Bill was generated for that Invoice/challan by supplier/ recipient as the case
may be
• Part B with vehicle or conveyance details has to be filled up by the supplier transporting goods on either own
or through a hired conveyance.
• Alternatively, where the supplier uses the services of a transporter then Information related to part A can
be sent to the transporter and the transporter generates e-Way Bill, by filling Part B, after being authorised
by the supplier
Exception:
• Part B details are not required where the goods are transported for a distance of less than 10 kilometres within
the State or Union territory between consignor-consignee place.
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Documentation: validity
Validity of eWay Bills
• Less than 100 km: One day
• 100 km or more but less than 300km: Three day
• 300 km or more but less than 500km: Five days
• 500 km or more but less than 1000km: Ten days
• 1000 km or more: Fifteen days
• eWay Bill amendment is not possible
• eWay Bill can be cancelled by supplier within 24 hours of its generation, unless verified by proper officer
• The details of e-way bill generated shall be made available to the recipient, if registered, on the common
portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill and
would be deemed to be accepted if not rejected within 72 hours (3 days)
• Supplier or the transporter, is empowered to extend validity multiple times (4 hours before expiry): new eway
bill number will be allotted each time
• Transporter empowered to update vehicle details multiple times before it reaches destination
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Exemption
• The mode of transport is non-motor vehicle
• Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container
Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
• Goods transported under Customs supervision or under customs seal
• Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
• Transit cargo transported to or from Nepal or Bhutan
• Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
• Empty Cargo containers are being transported
• Consignor transporting goods to or from between place of business and a weighbridge for weighment at a
distance of 20 kms, accompanied by a Delivery challan.
• Goods being transported by rail where the Consignor of goods is the Central Government, State
Governments or a local authority.
• Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
• Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14),
goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.
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Penalty
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Provision Penalty
Section 122(1):
• Transports any taxable goods without the cover of documents as may be specified in this behalf
• Supplies, transports or stores any goods which he has reasons to believe are liable to confiscation under
this Act;
• Supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice
with regard to any such supply;
INR 10,000/- or an amount
equivalent to the tax evaded,
whichever is higher
Section 122(3)
• Acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping,
concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has
reasons to believe are liable to confiscation under this Act or the rules made thereunder;
May extend to INR 25,000/-
Section 125
• General Penalty INR 25,000/-
Section 129
• 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 thereunder, all such goods and conveyance used as a means
of transport for carrying the said goods and documents relating to such goods and conveyance, be liable
for detention or seizure
Taxable goods: Applicable tax +
100% of tax payable
Exempted goods: Lower of 2%
of value of goods or INR
25,000/-

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© 2019 Accolet Advisors Private Limited | All Rights Reserved
Blocking of eWay bill
Blocking of eWay Bills:
• If a taxpayer has not filed Form GSTR-3B for two or more consecutive months, eWay bill raising is blocked by
system
How to unblock
• File the defaulted returns
• Search ‘Update Block Status’ on the eWay bill portal
• Enter the GSTIN and Captcha Code
• Click on ‘Update Unblock Status from GST Common Portal’, which will reflect the recent filing status
• Else:
• Reach out to the GST Help Desk
• Help of Jurisdictional office
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© 2019 Accolet Advisors Private Limited | All Rights Reserved
eVAHAN
• E-Way bill portal has been integrated with Vahan System of Transport Department
• Vehicle number needs to be verified using Vahan System
• https://vahan.nic.in/nrservices/faces/user/searchstatus.xhtml
Common FAQ’s
• Approach RTO if the vehicle number entered in the EWB is not available in Vahan Database
• Approach RTO if the database mentions Vehicle is registered in more than one RTO
• If Vehicle number is with temporary registration, enter the temporary number starting with TR
• Any other query, reach out to the GST Help Desk
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Accolet supports “Bhiksh Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause.
© 2019 Accolet Advisors Private Limited | All Rights Reserved
eVAHAN
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Provision Favour Penalty
High has dismissed the writ of mandamus seeking to declare that the action to
block GST registration is illegal and unsustainable in law
2020-TIOL-264-HC-KERALA-GST
P M Saleem & Others Vs. State of Kerala
Vehicle seized u/s 130 of the Gujarat GST Act, 2017 - Petitioner submits that
they had a work order in respect of some job-work for which a Winch Machine
was transported to Nirma Ltd., Kala Talav - However, on account of some
defect in the machinery, the same was taken directly to Yadav Trading Co.,
namely, from whom the machinery was purchased, for repairs - the vehicle in
question was intercepted and the same has been seized
Held: There is substance in the submission made that, at best, the petitioner
would be liable to pay fine of Rs.10,000/- as contemplated under section 122 of
the GGST Act, 2017
2019-TIOL-2315-HC-AHM-GST
M/s Valimohammed Jusab and Company Vs.
State of Gujarat
The goods were seized and penalty was imposed on grounds that the tax invoice
and e-way bill listed some other address and no document was accompanying to
unload the goods at the new unit
Held: The Revenue authorities were directed to consider the petitioner's
contention that the so-called error that the address shown in the invoice is
different from the address shown in the E Way bill, is only a clerical error and
not so serious so as to warrant detention and penalty proceedings
2020-TIOL-248-HC-KERALA-GST
M R Traders Vs. State of Kerala

Accolet supports “Bhiksh Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause.
© 2019 Accolet Advisors Private Limited | All Rights Reserved
Practical issues
Select Issues:
• Goods reached destination, pending unloading. Time take to unload beyond validity of eWay Bill period
• Inadvertent error of swapping Bill To as Ship To
• Clerical errors in invoice number, truck details, etc.
Penalty reduced to INR 1,000/- where proceedings under section 129 of the CGST Act have not been invoked:
• Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct;
• Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition
that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill;
• Error in the address of the consignee to the extent that the locality and other details of the consignee are correct;
• Error in one or two digits of the document number mentioned in the e-way bill;
• Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct;
• Error in one or two digits/characters of the vehicle number
Circular No. 64/38/2018-GST, dated 14-Sep-2018
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Accolet supports “Bhiksh Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause.
© 2019 Accolet Advisors Private Limited | All Rights Reserved
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