1) The document discusses the statutory provisions and rules related to the electronic way (e-way) bill system under the CGST Act, 2017. 2) It provides details on the notifications issued regarding e-way bills, the provisions in the CGST Rules 2017 pertaining to e-way bills, and the process for generating e-way bills. 3) Key aspects covered include who must generate e-way bills, the validity period of e-way bills, documents required for transportation of goods, verification of e-way bills, reporting of detentions, and exceptions where e-way bills are not required.

1. GST & CENTRAL EXCISE COMMISSIONERATE, TIRUCHIRAPPALLI

2. Electronic Way (E-Way) Bill
IMPORTANT NOTIFICATIONS -
 Notification No.27/2017 dated 30.08.2017
 Notification No. 74/2017 dated 29.12.2017
 Notification No 03/2018 dated 23.01.18 - EWB Rules replaced

3. Electronic Way (E-Way) Bill
Statutory Provisions under CGST Act, 2017
Notification No.27/2017-CT dated 30.08.2017
Sixth Amendment of CGST Rules, 2017 in exercise of power granted under
Sec.164 of CGST Act 2017.
Section 164:
•Government is empowered to make rules for carrying out the provisions of
the Act on recommendation by the council.
•Rules for all or any matters without prejudice to generality of the Act.
•Can give retrospective effect from the date CGST Act came into force i.e.
01.07.2017.
•Contravention attracts penalty of not exceeding Rs.10,000/-.
•Effective date to be notified.

4. Electronic Way (E-Way) Bill
GST Council on its 24th Meeting (Video Conference) on 16.12.2017
recommended that
• Nation-wide e-way bill system to be rolled with effect from 16.01.2018 with
voluntary compliance by Trade and transporters.
• With effect from 01.02.2018 nation-wide e-way bill system for interstate
movement of goods (services?) is compulsory for seamless interstate transport.
• States can carry out their own system already in effect other States can notify.
But with effect from 01.06.2018, national e-way bill system is compulsory for
both inter and intra state sales.
Notification No.74/2017-CT dated 29.12.2017 – notified the effective date as
01.02.2018 (for inter-state movement as per e-flier).
Section 68 of CGST Act: In respect of goods in movement
• Government can prescribe specified documents / devices to be carried by the
person in-charge of conveyance of goods.
• The documents carried may be validated by such manner prescribed by the
Government.
• On demand by officers, the person in-charge of the conveyance to produce
documents / devices for verification.

5. Actions in case of wrong data may lead to suspicion of
evasion:
Section 69 Power to arrest r/w Section 132
Section 71 Access to business premises
Section 73 Demand in normal course
Section74 Demand in case of suppression
Doubts:
•Supply of goods without invoice
•Issuing invoice without supply of goods
•Avail ITC using invoice in (ii) above
•Collects tax but not paid to Government

6. Statutory Provisions in CGST Rules, 2017 Rule 138
1. Prior to movement, every registered person who causes
movement of goods exceeding Rs.50,000/- Shall before
commencement of such movement, furnish information
relating to the said goods as specified in Part A of
FORM GST EWB-01, electronically, on the common
portal along with such other information as may be
required at the common portal and a unique number
will be generated on the said
• In relation to a supply or
• For reasons other than a supply or
• Due to inward supply from an unregistered person
(Inter state Job work, it is the responsibility of Principal to
generate EWB, irrespective of value.
Exempted Handicrafts No.32/2017-Central Tax dated the 15th
September, 2017– should carry EWB)

7. Statutory Provisions in CGST Rules, 2017 Rule 138
When and Who should prepare Part A of EWB [ RULE
138(1) ] :
▪ JOB WORK : where goods are sent by a Principal
located in one State to Job worker located in any other
State, the e-way bill shall be generated by the principal
irrespective of the value of the consignment.
▪ HANDICRAFT GOODS: where handicraft goods are
transported from one State to another by a person who
has been exempted from the requirement of obtaining
registration, the e-way bill shall be generated by the said
person irrespective of the value of the consignment
▪ CONSIGNMENT VALUE: It means value, ✓ Determined
as per Sec 15, declared in an invoice / bill of supply /
delivery challan and ✓ Includes the central tax, State or
Union territory tax, integrated tax and cess charged, if
any, in the document.

8. 2. Part B of EWB & GENERATION OF EWB [ RULE 138(2) ]
:
(Explanation 2 to Rule 138(3): EWB is not valid and usable, unless its
Part B is filled. Part-B is a must for the e-way bill for movement
purpose. Otherwise printout of EWB says it is invalid for movement of
goods.)
CASE I - WHERE GOODS ARE TRANSPORTED IN OWN
CONVEYANCE OR HIRED ONE OR BY RAILWAYS OR BY
AIR OR BY VESSEL :
▪ PROVISO TO RULE 138(2) :
✓ Where the goods are transported by railways or by air or by
vessel,
✓ E-way bill shall be generated by the registered person,
being the supplier or the recipient, who shall furnish, on
the common portal,
(a) information in Part B of FORM GST EWB-01; and
(b) the serial number and date of the Railway Receipt or
the Air Consignment Note or Bill of Lading, as the
case may be.

9. 3. a. If EWB is not generated as above, Transporter on road has to furnish
information in Part B of GST EWB 01.
b. EWB can be generated voluntarily, even if he goods value is less than
Rs.50,000/-
c. Unregistered person as citizen or Transporter (in case of hired vehicle)
may generate E-Way Bill.
d. If the goods are transported from the place of Consignor to the place of
Transporter, then Part B of GST EWB 01 need not be furnished subject to
fulfillment of the three following conditions:
1. Distance is less than 10 KM
2. Involves inter-state or Union Territory movement alone
3. It should be for further transportation.
e. In case goods are supplied by an unregistered person and the recipient is
registered in GSTIN and known the time of commencement of
conveyance, then consignee would be treated as causing movement.
f. In case of supply of goods by Railways or by Air or by Vessel, then either
the Consignor or the Consignee shall furnish information in Part A of GST
EWB 01.
4. Allotment of unique 12 digit numeric EWN by the portal.
Statutory Provisions in CGST Rules, 2017 Rule 138

10. 5. In case of transferring goods from one conveyance to another, then the
Transporter has to update the E-Way Bill details before further
movement of goods.
Provided in case of supply from Transporter to Consignee, no need for
updating, if the distance is less than 10 KM and within State /
Union Territory.(Delivery)
5.A Transporter Changed [ RULE 138(5A) ] :
✓ The consignor/ recipient, who has furnished the information in
Part-A of FORM GST EWB-01, or the transporter,
✓ May assign the e-way bill number to another registered/
enrolled transporter for updating the information in Part-B of
FORM GST EWB-01 for further movement of consignment,
✓ Provided that once the details of the conveyance have been
updated by the transporter in Part B of FORM GST EWB-01,
the consignor or recipient, as the case maybe, who has
furnished the information in Part-A of FORM GST EWB-01
shall not be allowed to assign the e-way bill number to another
transporter.
Statutory Provisions in CGST Rules, 2017 Rule 138

11. 6. In case of multiple consignments with individual EWBs, the Transporter
has to generate consolidated CEWB – GST EWB 02.
7. Where Consignor or Consignee has not generated GST EWB 01 and the
value of goods is also more than Rs.50,000/-, then the transporter
shall generate Form GST EWB 01 on the basis of documents in
possession with him and may also generate consolidated EWB in Form
GST EWB 02.
E – COMMERCE: Where the goods to be transported are supplied
through an e-commerce operator, the information in Part A of FORM
GST EWB-01 may be furnished by such e-commerce operator
8. Part A of Form GST EWB 01 may be made available to registered
supplier to generate GSTR1. In case of unregistered supplier, information
may be electronically sent to his mobile / mail, if available.
9. 24 hours for cancellation, if the goods are not transported or not
transported as per mail provided.
The e-way bill once generated cannot be deleted. However, it can be cancelled by
the generator within 24 hours of generation Verified E-Way Bill cannot be
cancelled.
The e-way bill once generated, cannot be edited or modified. Only Part-B can be
updated to it. Unique number generated under sub-rule (1) shall be valid for 72
Statutory Provisions in CGST Rules, 2017 Rule 138

12. 10. Validity of a EWB for distance up to 100 KM is 1 day and one additional
day for every 100 KMs
- Commissioner can extend the validity of EWB for specified categories
of
goods.
- If the goods cannot be transported within the validity period, another
EWB
after updating Part B of EWB can be generated by the Transporter
(Courier / Warehoused goods)
- Relevant date – When the Part B in EWB filled up, the date and
time count starts for validity period (furnishing data in Part A
does not mean generation of EWB)
11. Registered person being recipient will be informed of generation of
EWB or his acceptance or rejection.
12. Within 72 hours, if the registered recipient fails to communicate his
acceptance or rejection, it shall be deemed that he has accepted the
E-Way Bill details.
13. EWB generated in one State is valid in every State / Union Territory.
(No in-transit permission required)
Statutory Provisions in CGST Rules, 2017 Rule 138

13. 14. RULE 138(14) :
E-WAY BILL IS NOT REQUIRED TO BE GENERATED IN THE
FOLLOWING CASES :
a) Transport of goods as specified in Annexure to Rule 138 of
the CGST Rules, 2017
b) Goods being transported by a non-motorised conveyance;
c) Goods being transported from the port, airport, air cargo
complex and land customs station to an inland container
depot or a container freight station for clearance by
Customs;
d) in respect of movement of goods within such areas as are
notified under sub rule (14)(d) of respective state GST
Rules;
e) Exempted goods, as per Notification No 2/17CT(Rate), as
amended, EXCEPT DE-OILED CAKE.
f) 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
g) where the goods being transported are treated as no supply
under Schedule III of the Act

14. Statutory Provisions in CGST Rules, 2017 Rule 138 A
1. Person in-charge of conveyance should possess –
a. Invoice / Bill of supply / Delivery Challan
b. Copy of E-Way Bill or E-Way Bill Number either physically or
mapped to a RFID
2. Registered person may obtain invoice Reference Number from the Common
Portal by uploading on the said portal, a Tax Invoice issued by him in Form
GST INV 1 and produce the same for verification. Such invoice will have a
validity period of 30 days from the date of uploading.
3. Form GST INV 1 will be auto populated in From GST EWB 1 (Part A) (API
System)
4. Commissioner (Delhi) may by Notification require the class of Transporters
to use RFID
(Courier Services and Parcel Services ?)
5. Commissioner (Delhi) may by Notification require the Person-in-charge of
the conveyance carry the following documents instead of E-Way Bill.
a. Tax invoice or Bill of supply or Bill of Entry or
b. a Delivery Challan where there is no supply involved

15. Statutory Provisions in CGST Rules, 2017 Rule 138 B
1. Authorized Proper Officer (Nodal Officer to authorize) may
intercept and verify E-Way Bill of any conveyance
2. RFID be installed in specific places like NHs and EWB mapped to
RFID can be verified by the Readers.
3. Only Proper officer can cause physical verification of conveyance.
Other Officer can verify specific conveyance only on receipt of
specific information and after approval of the Commissioner or
Officer authorised (from JC level) by him.

16. 1.Summary report of every inspection of goods in-transit shall be
recorded online by the Proper Officer in Part A GST EWB 03 within
24 Hours and final report in Part B of GST EWB 03 within 3 days of
such inspection.
2.Only one verification within the State unless there is a specific
information of evasion.
Statutory Provisions in CGST Rules, 2017 Rule 138 C
Statutory Provisions in CGST Rules, 2017 Rule 138 D
Grievances of detaining a vehicle more than 30 minutes
may be reported by the Transporter in Form GST E-Way
Bill 04 on the Common Portal.

17. TIRUCHIRAPPALLI GST & CENTRAL
EXCISE COMMISSIONERATE
PART - A
A.1 GSTIN of Recipient
A.2 Place of Delivery
A.3 Invoice or Challan Number
A.4 Invoice or Challan Date
A.5 Value of Goods
A.6 HSN Code
A.7 Reason for Transportation
A.8 Transport Document Number
PART-B
B Vehicle Number
FORM GST EWB-01
(See rule 138)
E-Way Bill
Notes:
1. HSN Code in column A.6 shall be indicated at minimum
two digit level for taxpayers having annual turnover up to
five crore rupees in the preceding financial year and at four
digit level for taxpayers having annual turnover above five
crore rupees in the preceding financial year.
2. Transport Document number indicates Goods Receipt
Number or Railway Receipt Number or Airway Bill
Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of
delivery.
4. Reason for Transportation shall be chosen from one of
the following:
Code Description
1 Supply
2 Export or Import
3 Job Work
4 SKD or CKD
5 Recipient not known
6 Line Sales
7 Sales Return
8 Exhibition or Fairs
9 For own use
0 Others

18. GST EWB- 01
TIRUCHIRAPPALLI GST & CENTRAL
EXCISE COMMISSIONERATE
PART A
A.1 GSTIN of Recipient
A.2 Place of Delivery
A.3 Invoice or Challan Number
A.4 Invoice or Challan Date
A.5 Value of Goods
A.6 HSN Code
A.7 Reason for Transportation
A.8 Transport Document Number
PART B
B.1 Vehicle Number

19. NOTES TO GST EWB-01 contd.....
4.Reason for Transportation shall be chosen
from one of the following:
Code Description
1. Supply
2. Export or Import
3. Job Work
4. SKD or CKD
5. Recipient not known
6. Line Sales
7. Sales Return
8. Exhibition or fairs
9. For own use
0. Others TIRUCHIRAPPALLI GST & CENTRAL
EXCISE COMMISSIONERATE

20. E-Way Bill without Vehicle details

21. SAMPLE e-WAYBILL GENERATED IN COMMON PORTAL
TIRUCHIRAPPALLI GST & CENTRAL
EXCISE COMMISSIONERATE

22. TIRUCHIRAPPALLI GST & CENTRAL
EXCISE COMMISSIONERATE

23. Number of E-
Way Bills
E-Way Bill Number
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
E-Way Bill Number
Approximate
Location
of detention
Period of detention
Name of Officer
incharge
(if known)
Date
Time
FORM GST EWB-04
(See rule138D)
Report of detention