The document provides an introduction and overview of e-way bills in India. It discusses that e-way bills are electronic documents that must accompany the transportation of goods valued over Rs. 50,000. The key objectives of e-way bills are to prevent tax evasion, enable hassle-free movement of goods across India, and track the movement of goods. It outlines the procedures for generating e-way bills, including who can generate them, when they must be generated during the movement of goods, and how transportation details can be updated.

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2. ADD A FOOTER 2
N. HARIHARAN BCOM CS.,DTP.,DOA
BCOM CS , SECOND YEAR
.

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E- Way Bill : Introduction
A registered person who intends to initiate a movement of goods of
value exceeding Rs 50,000 should generate an e-Way bill
E-Way bill stands for Electronic Way Bill
It is a Compliance Document to be Carried by a Carrier of Consignment
A unique bill number generated for the specific consignment
involving the movement of goods
Section 68 of CGST Act mandates E-Way Bill Requirement and
procedural aspects are prescribed under Rule 138 of CGST Rules.
The platform can handle load of as many as 75 lakh inter-state e-way bills
daily without any glitch. The system has been designed and developed by
National Informatics Centre (NIC).

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E-Way Bill Objectives
 Single e-Way Bill for
movement of the goods
throughout the country.
 To prevent the evasion of
tax.
 Hassle free movement of
goods across India.
 Tracking the movement of
goods with e-Way Bill
number.
 Easier verification of the e-
Way Bill by officers.

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Before
Commencement
of Movement of
Goods
Every
Registered
Person who
Causes
Movements of
Goods
•In Relation to
Supply or
•Reasons other
than Supply or
•Inward supply from
unregistered person
•Furnishing
Information
Relating to
Transaction in
Part A of Form
GST EWB-01
•Information
Relating to
Transport in
Part B of Form
GST EWB-01
Consignment
Value Exceeding
Rs. 50,000/-.
Timing Who How When
Who, When & How to Generate E-Way Bill
Consignment
value
To be declared in
Invoice, a bill of
supply or delivery
challan (Sec 15)
CGST
SGSTIGST
Union territory
tax
Value of
Exempt
Supply and
Goods

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e-Way Bill
(Notification No.12/2018 – Central Tax, 7th
March, 2018)
Rule 138(1) of CGST Rules
e-Way
Bill
(i) in relation to a supply; or
(ii) for reasons other than supply;
or
(iii) due to inward supply from an
unregistered person,
Before
Commencement
of such Movement
Furnish Information Relating to the said
goods in Part A of FORM GST EWB-01
Registered Person
who Causes Movement of Goods Value > Rs 50,000
Note : The expression "for reasons other
than supply" will include job work,
removal for testing purpose, send on
approval basis etc.
Question : A person purchased a new I phone 10 worth Rs. 80.000/- and carrying
with him on motorized vehicle. Whether EWB required?
Solution : Yes, if the Movement is caused by a Registered Person otherwise NOT.

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e-Way
Bill
Part
A
FORM GST
EWB-01
Part
B
Transaction Details
Transport Details
Online @ Portal
https://ewaybillgst.gov.in/
Consignor or Consignee Who Causes
Movement of Goods
Transporter, on an authorization from
Registered Person
E-commerce operator or a Courier Agency,
on an authorization received from the Consignor
Either by the Principal or the Job Worker
Rule 138(1)
First Proviso
Rule 138(1)
Second
Proviso Rule
138(1)
Third
Proviso Rule
138(1)
Who can Furnish Information in Part A

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When
e-Way Bill Shall be
Generated
Value of Goods is more than
Rs.50,000/-
Inter-State Movement of Goods for
Job Work Irrespective of Value of
the Consignment (Third Proviso to
Rule 138(1)
Inter-State Movement of Handicraft
Goods Irrespective of Value of the
Consignment (Fourth Proviso to Rule
138(1)
Where neither the consignor nor consignee generates the e-way bill and
the value of goods is more than Rs.50,000/- it shall be the
responsibility of the transporter to generate it.
When to Generate e-Way Bill
E-Way Bill Optional :
1. If Value is Less than Rs. 50,000/-
2. Movement is caused by an Unregistered Person
3. Distance of less than 50 KMS - place of business of the consignor to
the place of business of the transporter for further transportation

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Transported Goods by Road
In his own conveyance or a hired
one or a Public Conveyance
Rule 138(2)
Transported by Railways or by Air or Vessel
Rule 138 (2A)
Consignor
Or
Consignee
To Generate
E-Way Bill
either
before or after the
commencement of
movement
Registered
Person :
Consignor or
Consignee
Consignor
Or
Consignee
To Generate
E-Way Bill
before the
commencement
of movement
Provided that where the goods are transported by railways, the railways shall
not deliver the goods unless the e-way bill required under these rules is
produced at the time of delivery.

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Movement
Caused by an
Unregistered
Person
Transported Goods by Road
In his own conveyance or a hired one or through a
Transporter
Proviso 2 of Rule 138(3)
Un-Registered
Person
Or
Transporter
To Generate
E-Way Bill
Movement Caused by an Unregistered Person
Explanation 1.– For the purposes of this sub-rule, where the goods are supplied by an
unregistered supplier to a recipient who is registered, the movement shall be said to be
caused by such recipient if the recipient is known at the time of commencement of the
movement of goods.
Said to be Movement Caused
by Registered Recipient

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Place of
Business of
Consignor
Place of
Transporter
Within 50 KMs
E-Way Bill Not Required
Part B May Not be Furnished
e-way bill without vehicle details
Movement from
Consignor to
Transporter
within the State
for Distance
Less than 50
KMs
E-Way Bill Not Required : Proviso 3 of Rule 138(3)
e-way Bill not Valid for
Movement of Goods by Road
Information in Part-B of
FORM GST EWB-01 is Not
Furnished
E-Way Bill Not Valid: Explanation 2 of Rule 138(3)
Except Certain Cases

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E-way bill system web-site address:
https://ewaybillgst.gov.in/
Registered
Taxable Person
Enter
GSTIN
To Register
Generate
User Name &
Password
Un- Registered
Transporter /
Others
Enter
PAN or Aadhar
To Register
Generate
User Name &
Password
To
use
the
e-way
Bill
System
•Registered GST Taxpayers can register in the e-Way Bill Portal
using GSTIN.
•Unregistered Persons/ Transporters can enroll in the e-Way Bill
System by providing their PAN and Aadhaar.
TRANSIN or Transporter ID
A 15 Digit Code Generated
Used for Assigning the Transporter

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E-Way Bill
Generated
A Unique e-way Bill Number
(EBN) shall be made
Available to
The supplier
The Recipient
The Transporter
on the
common
portal.
Rule 138(4) : Auto Generated Unique e-way Bill Number (EBN)

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Part-B - Vehicle Number Updating
Reasons : Due to Trans-shipment or due to Breakdown of Vehicle
Who Can Change : Generator of E-Way Bill or Transporter
How Many Times Can be Changed : As many Times as Required
: Before Reaches Destination
: Within Validity Period
How to Update : Using ‘Update Vehicle Number’ option in Part B
Transferring Goods in Transit
Rule 138(5) - Transferring Goods in Transit: If a transporter is
transferring goods from one conveyance to another in the course of
transit then he shall update the details of conveyance in the e-way bill
before such transfer and further movement of goods.

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E-Way Bill
Generated
Transportation
(vehicle) Details
Part - B
Allowe
d
Updating
Transportation (vehicle) details can be updated any number of times till the goods
reaches the destination within validity period
Important Points
Any Number of Times
Any Mode of Transport
Before Reaches the
Destination
Within Validity Period
Updating of Part - B

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Transport Goods Through Different Modes of Transportation
From Supplier in
Vijayawada by
Road
To Railway
Station
From
Hyderabad
Airport to
Mumbai by Air
By Rail to
Hyderabad
By Road to
Hyderabad
Airport
To Mumbai Sea
Port by Road
Mumbai Sea
Port
One e-way bill can go through multiple modes of transportation
before reaching destination. As per the mode of transportation, the EWB
can be updated with new mode of transportation by using ‘Update Vehicle
Number’.

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FORM GST EWB-02 : Consolidated E-Way Bill
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
Multiple
Consignments
Multiple
E-Way Bills
Consolidation
By Transporter
Consolidated
E-Way Bill
Generated by Transporter
Rule 138(6) - Multiple consignments: If multiple consignments are intended
to be transported in one conveyance, then the transporter may indicate the
serial number of e-way bills of each consignment and a consolidated e-way
bill may be generated by him prior to the movement of goods.

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19. ASK YOUR QUARY

20. Thank You.
N. Harihran ,
harimasterpiece @gmail.com
www.slideshare.net/Harimasterpiece/
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