eway bill

1. Q.1 Where multiple invoicesare generatedonthe same customerto be suppliedthrougha same
truck. Whethermultiple E-waybillsmustbe generatedor one e-waybill shall suffice?
Ans: Each invoice/deliverychallanshallbe consideredasone consignment andthereforeforeach
invoice one e-waybill hastobe generatedirrespectiveof same ordifferentconsignorsorconsignees.
Q.2 Can multiple invoices be clubbedto generate one e-waybill?
Ans: No,Multiple invoices/deliverychallancannotbe clubbedto generate one e-waybill.Asprovided
above eachinvoice shall be consideredasone consignmentforthe purpose of generatinge-waybills.
However,aftergeneratingall these EWBs,one ConsolidatedEWBmaybe preparedbytransporterfor
transportationpurpose,if all suchgoodsare goinginone vehicle.
Q.3 If goodsare suppliedinsame truck, whethere-waybill would have to be generatedevenif value
of each invoice individuallyislessthan the thresholdlimit ofRs.50,000/- but overall it crosses
Rs.50,000/-?
Ans: SubRule (1) of Rule 138 of the CGST Rulesrequire thateveryregisteredpersonwhocauses
movementof goodsof consignmentvalueexceedingfiftythousandRupeesisrequiredtogenerateE-
Way bill.Hence,asperthisrule,the e-waybill maynotbe requiredtobe generatedif the value of
consignmentislessthanRs.50,000/-
Further,sub-rule 7providesthatwhere consignororconsignee hasnotgeneratedE-waybill in
accordance withprovisionsof sub-rule (1) andthe value of goodscarriedinthe conveyance is more
than Rs.50,000 ThousandRupees,the transportershall generateE-Waybill basedonthe
invoice/deliverychallan/bill of supply.A plainreadingof thissub-rulegivesanindicationthatthe E-Way
bill isrequiredincase value of consignmentinthe conveyance exceedsRs.50000, eventhough
individualvaluesmaybe lessthanRs.50,000/-.
However,if one carefullyanalyse sub-rule 7,itgetsattracted onlywhenaconsignor/consignee whowas
requiredtogenerate the E-waybill havingavalue of consignmentexceedingRs.50,000/- buthas not
generated(failstogenerate) the same.If thisviewistaken,the e-waybill maynotbe requiredfor
consignmentvalue lessthanRs.50,000/- evenif the total value of goodsinthe conveyance exceedsRs.
50,000/-.
e.g.if there are 51 consignmentsof Rs.1,000 eachby differentconsignorsinatruck,the value of all
individualconsignmentsislessthanRs.50,000/- thenas perSub Rule (1) – there isno needtogenerate
E-waybill.If sub-rule 7is interpretedinsuchmannerthattotal value of all consignmentstobe
considered,thentransporterhastogenerate the e-waybill forall consignments(of the verysmallvalue
of Rs.1,000 each) whichmay notbe the intentionof the legislator. Itis expected thatsuitable
clarification will be issued by the governmentto clarify the sameto ensureconsistentpracticeacrossthe
country.
Q.4 How to generate the e-waybill,if the goods of one invoice are being moved inmultiple vehicles
simultaneously?
Ans: Where goodspertainingtoone invoice are transportedinmultiplevehicles.Forexample,Goods
transportedinsemi-knockeddownorcompletelyknockeddowncondition,the e-waybill shallbe
generatedforeachof such vehiclesbasedonthe deliverychallansissuedforthatportionof the
consignmentand:
a) the suppliershall issue the complete invoice beforedispatchof the firstconsignment;
b) the suppliershall issue adeliverychallanforeachof the subsequentconsignments,givingreference
to the invoice;
c) each consignmentshallbe accompaniedbycopiesof the correspondingdeliverychallanalongwitha
dulycertifiedcopyof the invoice;and
d) the original copyof the invoice shall be sentalongwiththe lastconsignment.

2. Above methodologycouldbe applicableincase of importsalsowhere goodsimportedinthe large
containeristransportedthroughmultiple trucksfromthe portto the factory.
Q.5 WhetherE-waybillsare requiredto be generatedfor movementofgoods billedas servicessuch
as works contract, the composite supplyof service,job-workcharges etc.
Ans: Yes,an e-waybill isrequiredtobe generatedinrelationtosupplyandevenforthe purpose other
than supply,therefore whereverthere isanymovementof goodsof the consignmentvalueexceeding
Rs.50,000/- evenasa part of services,the e-waybill wouldbe requiredtobe generated.Incase,
invoicingislaterdone asservices,thenthe movementof suchgoodscan take place underthe cover of
the deliverychallan.
Q.6 How to determine the consignmentvalue and Rs.50,000/- benchmark incase of goods removed
other than that of supplyi.e. sample issues,removal for trial, warranty removals, intra-state stock
transfers etc.?
Ans: The term “ConsignmentValue”isneitherdefinedunderthislaw norine-waybill rules.However,
where goodsare transportedforthe purpose otherthansupply,where the invoicecannotbe issued,the
e-waybill canbe raisedagainstanyotherdocumentlike deliverychallan,bill of supplyetc.The value of
such goodsmay have tobe determinedaspervaluationprovisionsunderGST.
Q.7 Is e-waybillssystemapplicable evenfor movementof goods as a courier?
Ans: Yes,for the purpose of movementof goods,courieragenciesmaybe regardedasthe transporterof
the goods.Therefore,ane-waybill wouldbe applicable evenformovementof goodsascourier
providedconsignmentvalueexceedsRs.50,000/-. There couldbe differentbusinesspracticesfollowed
incase of courierindustrieswhichneedstobe suitablyconsideredforgeneratingane-waybill.
Q.8 In case of multimodal transport, where for first mile it is requiredto generate an e-waybill for
road, second,mile by train and last mile by road. These transporters could be same service providers
or differentservice providers.How to generate an e-way bill in thissituation?
Ans: Where the e-waybill isgeneratedandgoodsare to be transportedfromone conveyance tothe
otherincourse of transit,the transportercausingfurthermovementof goodsshall be requiredto
update itsdetailsinPart – B of the e-waybill before the movementof suchgoodscommences.
Therefore,evenincase of multi-modaltransportinitially,e-waybillmustbe generatedgivingthe details
of the vehicle carryingthe goodsbyroad.Once the goodsare unloadedfromthisvehicle andloadedin
the train,part B of E-waybill needstobe updated.Uponfinal transitof goodsfromrail to truckat last
mile,partB must be furtherupdatedwiththe detailsof the vehicle carryingthe goodsforfinal delivery.
Q.9 How shall one calculate the distance and validityof goods in case of supplythrough multi-modal
transport?
Ans: The distance and the validityof e-WayBill shallremainthe same evenif the goodsare supplied
througha multi-modal transport.Inordertocalculate the validityof the e-waybill,the distancetobe
coveredbyall the modescombinedtogethermustbe takenintoconsideration.The validityprovidedin
the rulesisas under:
Distance Validity
For a distance upto 100km One day
For every100km or part thereof thereafter One additional day
Q.10 Who iscast with the ultimate responsibilityofgeneratinge-waybills?Consignor,consignee or
the transporter?

3. Ans: The responsibilityiscastonthe registeredperson whocausesthe movementof goods.Hence,
primaryliabilitytoraise E-waybill isonconsignor.However,if consignorfailstogenerate the e-waybill,
it maybe generatedbytransporteralso.
In case of supplyof goodsbyan unregisteredpersontoregisteredperson,the liabilitytogenerate e–
waybill ison the recipient.
Q.11 How to generate the e-way bill in case goods are to be moved to a weighbridge situatedoutside
the factory and invoice cannot be issuedunlessgoods are weighed?
Ans: E-waybill isrequiredtobe generatedforanymovementof goods.Inthissituation,afactorymay
sendthe goodsto weighbridgebyraisingdeliverychallanonself andthe e-waybillneedstobe
generatedforsuchmovement.Once the movementisterminatedandgoodsare receivedbackinthe
factory,theninvoice canbe raisedand anothere-waybill needstobe generatedformovementof goods
for sale tothe customer.Consideringpractical difficulties,the governmentshouldconsidergiving
relaxationinsuchcases.
Q.12 Whetheran e-waybill is requiredto be generatedfor movementofgoods from one unit of the
company to anotherunit through own vehicle locatedwithin50 km?
Ans: Yes e-waybill isrequiredtobe generatedevenincase of movementof goodswithin50km.The
relaxationupdatingpartB (vehicle details) isgivenonlyincasesof movementof goodsfromthe place of
businessof consignortothe businessof transporterforfurthermovementof suchgoods,Therefore,in
all othercases,e-waybill needstobe generatedevenif the distance tobe coveredislessthan50 km.
Q.13 What is meaningof the term consignmentvalue to determine the thresholdofRs.50,000/- and
whetherthe same needsto be computedwith taxes or without taxes?
Ans: The term “consignmentvalue”isneitherdefinedinthe GSTact nor in the e-waybill rulesprovided
therein.However,since itisspecificallyprovidedinthe FAQissuedbydepartmentthatone invoiceshall
be consideredasone consignment,therefore takingthisanalogyone canstate thatthe value provided
inone invoice shall be consideredasthe consignmentvalue.Further,thisvalue mustbe computed
inclusive of taxesinordertodeterminethe thresholdof Rs.50,000/- for generationof the e-waybill.
Q.14 WhetherE-way bill isrequiredto be generated for movementof exemptedgoodsalso?
Ans: There isno provisioninthe E-waybill rule whichprovidesthatitisnotrequiredtobe generatedin
case of goodsexemptedfromlevyof GST.Hence,ithasto be generatedinmovementof all goods.
However,Annexure toRule 138 covers154 items.If the goodscoveredunderconsignmentfall within
the listof these 154 items,there isnoneedto generate e-waybills.
Q.15 What if the same invoice contains both categoriesof goodsi.e. onesexemptedforthe purpose
of e-waybillsand taxable, thenwhethere-way bill needsto be generated?
Ans: In relationtothisquery,we mayrefertothe Rule 138 of CGST Act whichprovidesthat:
 Everyregisteredpersonwhocausesmovementof goodsof consignmentvalueexceedingfifty
thousandrupeesshall beforecommencementof movementof goodsraise ane-waybill.
 Further,itis providedthatapersonisnot requiredtogenerate ane-waybill if suchmovement
isin regardsto the goodsspecifiedinthe Annexure tothisRule.
In viewof the above,if the invoice coversthe consignmentwhichisnotcoveredunderlistof 154 items,
E-wayhas to be generated.
Q.16 How e-waybill needsto be generatedin case of supplyof goods by an unregisteredpersonto a
registeredperson?
Ans: Where the supplyof goodsismade by an unregisteredpersontoa registeredperson,the e-waybill
shall be generatedbythe recipientof suchgoods,as forthe purpose of supplyhe canbe saidto be the
personcausingthe movementof goods.Therefore,recipient,inthiscase,wouldgenerate e-waybill by
furnishingdetailsinPart-A of FORMGST EWB – 01.
Q.17 Can information submitfor e-waybill be directlypushedfor filingGST Returns?

4. Ans: The informationfurnishedinthe e-waybill will be availabletothe registeredsupplieronthe
commonportal who mayutilize the same forfurnishingdetailsinGSTR-1.The purpose isto facilitate the
supplierssothatonce informationisfurnishedinthe E-Waybill format,thisisavailable tohimforuse in
filingGSTR-1.
Q.18 What has to be done to the e-way bill,ifthe vehicle breaksdown?
Ans: If the vehicle breaksdownwhileintransitwhenthe goodsare beingcarriedwithe-waybill,then
the transportercan cause torepairthe vehicle andcontinue the journey.Wherethe goodsare shiftedto
differentvehicle,thenthe detailsof newvehicle mustbe updatedinPartB and of e-waybill and
continue the journeywithnewvehicle.
Q.19 How many timescan Part-B or Vehicle numberbe updatedfor an e-waybill?
Ans: The user can update Part-B(Vehicledetails) foreachchange inthe vehicle usedinthe course of
movementof consignmentuptothe destinationpoint.However,the updatingshouldbe done within
overall validityperiodof E-waybill.
Q.20 What has to be done,if the vehicle numberhas to be changed for the consolidatede-waybill?
Ans: There isan optionavailable underthe ‘ConsolidatedEWB’menuas‘regenerate CEWB’.Thisoption
allowschangingthe vehiclenumbertoexisting ConsolidatedEWB,withoutchangingthe EWBsand
generatesthe newCEWB,whichhasto be carriedwithnew vehicle.Oldwillbecome invalidforuse.
Q.21 Can the ‘consolidatede-waybill’(CEWB) have the goods / e-way billswhichare going to be
deliveredbefore reachingthe defineddestinationdefinedforCEWB?
Ans: Yes,the consolidatede-waybill canhave the goodsore-waybillswhichwillbe deliveredonthe
wayof the consolidatede-waybill destination.Thatis,if the CEWB isgeneratedwith10 EWBs to move
to destinationX,thenonthe waythe transportercan deliver3consignmentsconcernedto3 EWBs out
of these 10 and move withremaining7to the destinationX.
Q.22 For the purpose of calculation of distance and validity,does it needsto be checkedfrom the date
and time ofgenerationof individual e-waybill or whetherthe same needsto be calculated from the
time of generationof consolidatede-waybill?
Ans: Consolidatede-waybill islikeatripsheetandit containsdetailsof differente-waybill whichare
movingtowardsone direction,andthese e-waybillswill have differentvalidityperiods.Hence,
consolidatede-waybillisnothavinganyindependentvalidityperiod.However,individual e-waybillsin
the consolidatede-waybillshouldreachthe destinationasperitsvalidityperiod.
It isalso worthnotingthatthe date of invoice/deliverychallanisnotrelevantfordeterminingthe
beginningtime of E-waybill.
Q.23 How doestransporter come to know that particular e-way bill isassignedto him?
Ans: The transportercomesto knowthe EWBs assignedtohimbythe taxpayersfortransportation,in
one of the followingways:
 The transportercan go to reportssectionandselect‘EWB assignedtome for trans’and see the
list.
 The transportercan go to ‘Update Vehicle No’andselect‘GeneratorGSTIN’optionandenter
taxpayerGSTIN,whohas assignedorlikelytoassignthe EWBsto him.
 The taxpayercan contact and informthe transporterthatthe particularEWB isassignedtohim.
Q.24 Can Part-B entry be assignedto another transporter by authorizedtransporter?
Ans: Part-Bcan be enteredbythe transporterassignedinthe EWBor generatorhimself.Butthe
assignedtransportercannotre-assigntosome othertransportertoupdate Part-Bonthe EWB system.
Hence,where goodsare shiftedinthe course of movementfromone vehicle toanothervehicle,partB
may be updatedbythe firsttransporteronlynotby subsequenttransporters.Thiscouldcreate practical
difficultieswhenmultiple vehiclesare usedinthe course of completionof movement.

5. Q.25 It may be possible thatthe authorizedtransporter isgetting the goods transported through
another transporter who has given the vehicle on hire basis. Can Part-B be updatedby such other
transporter who is merelyplyingthe vehicle onhire basis?
Ans: No,Part-B can be enteredonlybythe transporterassignedtothe e-waybillsorgeneratorhimself.
But the authorizedtransportercannotre-assignthe righttoupdate the e-waybill tosome other
transporterto update Part-B.Therefore,inpractical circumstances,itisthe transporterwhoissuesthe
consignmentnote wouldbe the one whoshall be issuingthe e-waybill.
Q.26 In case any informationis wronglysubmittedin e-waybill.Can the e-waybill be modifiedor
edited?
Ans: The e-waybill once generatedcannotbe editedormodified.OnlyPart-Bcanbe updatedtoit.
Further,evenif PartA iswronglyenteredandsubmitted,eventhenthe same cannotbe lateredited.In
such a situation,e-waybill generatedwithwronginformationhastobe cancelledandgeneratedafresh
again.The cancellationisrequiredtobe done withintwenty-fourhoursfromthe time of generation.
Q.27 Can the e-waybill be deleted?
Ans: The e-waybill once generatedcannotbe deleted.However,itcanbe cancelledbythe generator
within24 hoursof generation.If ithasbeenverifiedbyanyproperofficerwithin24hours,thenit
cannot be cancelled.Further,e-waybill canbe cancelledif eithergoodsare nottransportedor are not
transportedasper the detailsfurnishedinthe e-waybill.
A recipienthasrighttocancel the e-waybill within72hoursof itsgeneration.
Q.28 Form for fillingPart A asks for transporter documentnumber i.e.Railway receiptno or bill of
ladingetc. However,how one can enter these detailsbefore movementofgoods as the same is
available only after submittinggoodsto the concerned authority?
Ans: E-waybill hasto be updatedwithtransportdocumentdetailswithinone hourof submissionand
collectionof transportdocumentfromrail/air/shipauthority.Ideally,Part-Bhastobe updatedbefore
movementof goodsfromthe place to submit.Although,thisaspectisnotprovidedinthe law butthe
mechanismisprovidedinthe FAQissuedbydepartmentdated 06.12.2017.
Q.29 Whethere-waybill needsto be generated forsales returns,rejectionetc.?
Ans: Yes,e-waybill needstobe generatedforanymovementof goods.Therefore,evenincase of sales
returns,the e-waybill needstobe generatedandinthissituation,e-waybillneedstobe generatedby
that personwhoiscausingmovementof suchsalesreturnor the transporterwhoisactuallymovingthe
goods.
Q.30 What shouldbe done by the transporter if consignee refusestotake goods or rejectsthe goods
for quality reason?
Ans: There ispossibilitythatconsigneeorrecipientmaydecline totake the deliveryof consignmentdue
to variousreasons.Undersuchcircumstance,the transportercan getone more e-waybill generated
withthe helpof supplierorrecipientbyindicatingsupplyas‘SalesReturn’andwithrelevantdocument
details,goodscanbe returnedtosupplierasperhisagreementwithhim.
Q.31 What has to be done,if validityof the e-waybill expires?
Ans: The goods are requiredtobe delivered withinvalidityperiodof E-waybill.If validityof the e-way
bill expires,the goodsare notsupposedtobe moved.However,undercircumstance of ‘exceptional
nature’,the transportermaygenerate anothere-waybillafterupdatingdetailsinPartB. Also,the
Commissionercanextendthe validityperiodof e-waybill forcertaincategoriesof goodsasnotifiedin
the notificationissuedinthisregard.
Q.32 How to enterinvoice and who shall have to enterthe detailsof e-waybillsand how distance
must be computedin case of “Bill to” and “Shipto” transaction?
Ans: If the addressesinvolvedin‘Bill to’and‘Shipto’inan invoice/bill belongstoone legal
name/taxpayerasperGSTIN withinthe state,thenone e-waybillhastobe generated.Thatisif the ‘Bill

6. to’ isprincipal place of businessand‘Shipto’isadditionalplace of businessof the GSTIN or vice versain
an invoice/bill,thenone e-waybillissufficientforthe movementof goods.
If the addressesinvolvedin‘Bill to’and‘Shipto’inan invoice/bill belongstodifferentlegal
names/taxpayers,thentwoe-waybillshave tobe generated.One e-waybill forthe firstinvoice,second
e-waybill isfrom‘Bill to’partyto ‘Shipto’partybasedon the invoice/billof the ‘Bill to’party.Thisis
requiredtocomplete the cycle of transactionsandtaxeswill change forinter-state transactions.
For example,A hasissuedinvoice toBas ‘Bill to’withC as ‘Shipto’.Legally,bothBand C are different
taxpayers.Now,A will generate one e-waybill andBwill issue invoiceandgenerate one more e-waybill.
As goodsare movingfromA to C directly,the transporterwill produceboththe invoicesande-waybills
to showthe shortcut movementof goods.
Thissystemwouldhave alot of practical challenges andimplementationissuesalotof real-time
coordinationissoughtpriortothe movementof goods.
Q.33 How to handle the goodswhich move through multiple transhipmentplaces?
Ans: Some of the consignmentsmovefromone place toanotherplace till they reachtheirdestinations.
Under thiscircumstance,eachtime the consignmentmovesfromone place toanother,the transporter
needstoenterthe vehicle detailsusing‘Update Vehicle Number’option,whenhe startsmovingthe
goodsfrom thatplace or the transportercan alsogenerate ‘ConsolidatedEWB’withthe EWB of that
consignmentwithotherEWBsandmove to the nextplace.Thishasto be done till the consignment
reachesdestination.Butitshouldbe withinthe validityperiodof EWB.
Q.34 What happensif the otherparty wrongly rejectsthe EWB afterthe goods have commenced
movement.Whatis the recourse available to the supplier?
Ans: Where the otherparty wronglyrejectsthe e-waybillwhile the goodsare intransitthensuche-way
bill will standinvalid.Presently,nomechanismisprovidedinthe rulestodeal withthissituation.
However,one of the optionsavailable tothe supplieristostopthe vehicle once the e-waybill becomes
invalidandthengenerate anothere-waybilleitherhimselforthroughtransporter.BasedonthisnewE-
waybill,goodsmaybe movedfurther.Thisissue if notaddressedcancause unnecessaryhardshipeven
ingenuine cases.Suitableclarificationmaybe expectedforthe same.
Q.35 Whethere-waybill is requiredto be generatedin case of goodsimported on port of another
State and customs clearedfrom there taken to own warehouse in home State?
Ans: Yes,In thiscase,the e-waybill will be generatedbythe recipientwhoiscausingthe movementof
goodsor by the transporterby furnishingthe detailsinFORMGST EWB-01. For the purpose of
furnishingthe detailsof recipient,the same be selectedas“Inward-Import” alongwith“Bill of entry”
froman “UnregisteredPerson”as the supplierislocatedothercountry.“ForeignCountry”shouldbe
selectedinthe drop-downmenuof the State.
Q.36 Whethere-waybill is requiredto be generatedto remove goods which are outside the scope of
GST i.e.petrol,diesel,alcoholicliquoretc.?
Ans: Sub-rule (14) of Rule 138 of CGST Rules,2017 providesthatincase the movementisinrelationto
the goodsspecifiedunderannexure,noe-waybill isrequired tobe generated.However,the itemslike
petrol,diesel,alcoholicliquoretcare notincludedunderthe annexure.Therefore,there could be aview
that e-waymayrequire beinggeneratedeventhoughtheyare outof scope of GST.
However,there isanotherpossible view thatwhengoodsare notcoveredwithinpurview of GSTlaw,
rule issuedcannotrequire carryinge-waybill forgoodsoutside ambitof law as Rulescannotoverride
the Act. Suitable clarificationisrequiredtobe issuedbyGovernmentforthe same.
Q.37 Whethere-waybill wouldbe required iftransportation isdone in one’sown vehicle?
Ans: Yes, e-waybill isrequiredtobe generatedwhere the goodsare transportedbyconsignoror
consignee inhisownvehicle.Insuchcase,the personcausingthe movementof goodsmayraise the e -
waybill afterfurnishingthe vehicleno.inPartB of FORMGST EWB – 01 if the value ismore than
Rs.50,000/-. Under thiscircumstance,the personcanhimself generatethe e-waybill if registeredinthe

7. portal as taxpayer.If the personisun-registeredorendconsumer,thenneedtogetthe e-waybill
generatedfromthe taxpayerorsupplierbasedonthe bill orinvoice issuedbyhim.Alternatively,he
himself canenrol andloginas the citizenandgenerate the e-waybill.
Q.38 What happensif e-waybill is generatedbut no movementtook place and ifthe e-waybill is not
cancelled?
Ans: In case e-waybill isgeneratedbutnomovementof goodstookplace,ideallyinthisscenariothe e-
waybill generatedhastobe cancelled.However,if the same isnotcancelledwithin24hours,thenthe
systemwouldnotallowthe cancellation.Insucha situation,one can requestrecipienttorejectthe e-
waybill at hisendinthe commonportal within72 hoursof itsgeneration.However,if the time period
for rejectionof 72 hoursalsolapsesthennomechanismisprovidedinthe rules.Therefore,itisvery
importantthatall e-waybillsthatare notsupportedbypropermovementof goodsorare invalidor
wronglygeneratedmustbe immediatelycancelled.
Q.39 Many times goodsare transportedthrough a goods transport operators who will not be
registeredunderGST,does not issue any consignmentnote and also do not issue any transport
documentor LR?
Ans: In respectof transportof goodsby road,Transport Documentisnotmandatoryfieldforthe
purpose of generationof E-WayBill.A personmayfurnishothermandatorydetailslike “Mode of
transport”,“Transport ID” and “Vehicle No.”andcangenerate the e-WayBill.Therefore,incase of
transportationof goodsthroughgoodstransportoperatorthe personcausingthe movementof goods
himself hastoupdate PartA and alsoprovide vehicleno.inpartB andaccordinglye-waybill needstobe
generated.Also,if suchoperatortakesregistrationandobtainsTRAN ID,thene-waybill canbe raised
same as in case movementdone throughanyotherregisteredtransporters.
Q.40 Is separate registrationrequiredfor transporters and get transporter ID eventhough theyare
registeredunderGST and have a valid GSTIN.In other words, do all transporters needto get TRAN ID?
Ans: No,if a transporterisregisteredunderGSTand havinga validGSTIN thensuch transporterneed
not againobtainTRAN ID and insteadhis15 digitsGSTIN can itself be usedasTRAN ID.However,an
unregisteredtransporterneedstopossessavalidTRAN ID inall cases.Unlessthe 15 digitstransporterid
isnot entered,the transporterwillnotbe assignedtothe saide-waybill.
Q.41 How doesthe taxpayer become transporter in the e-way bill system?
Ans: Generally,registeredGSTIN holderwill be recordedassupplierorrecipientandhe will be allowed
to workas supplierorrecipient.If registeredGSTIN holderistransporter,thenhe willbe generating
EWB onbehalf of supplierorrecipient.He needstoenterbothsupplierandrecipientdetails,whichis
not allowedasasupplierorrecipient.
To change his positionfromsupplierorrecipienttotransporter,the taxpayerhastoselectthe option
‘RegisterasTransporter’underregistrationandupdate hisprofile.Once itisdone withlogoutandre-
login,the systemchangestaxpayerastransporterandallowshimtoenterbothsupplierandrecipientas
perinvoice.
Q.42 How isthe transporter identifiedorassignedthe e-waybill by the taxpayer for transportation?
Ans: While generatinge-waybill the taxpayerhasa provisiontoenterthe transporteridinthe
transportationdetailssection.If he enters15digitstransporteridprovidedbyhistransporter,the e-way
bill will be assignedtothattransporter.Subsequently,the transportercanloginand update the further
transportationdetailstoit.
Q.43 How doesthe taxpayer update his latest businessname,address,mobile numberor e-mail id in
the e-waybill system?
Ans: EWB System(http://ewabill.nic.in) isdependentonGSTCommonportal (www.gst.gov.in) for
taxpayersregistrationdetailslikelegal name/trade name,businessaddresses,mobile numberande-
mail id.EWB Systemwill notallowtaxpayertoupdate these detailsdirectly.If taxpayerchangesthese
detailsatGST Commonportal,it will be updatedinEWBsystemwithinaday.Otherwise,the taxpayer

8. can update the same by selectingthe option‘Update MyGSTIN’andthe detailswillbe fetchedfromthe
GST common portal (www.gst.gov.in).
Q.44 What has to be enteredinGSTIN column,if consignor or consignee isnot having GSTIN?
Ans: If the consignerorconsignee isunregisteredtaxpayerandnothavingGSTIN,thenuserhas to enter
‘URP’ [UnregisteredPerson]incorrespondingGSTIN column.
Q.45 What happensif the goodsare detainedunnecessarilywithoutany proper reason?
Ans: If the goodsor the vehicle of the taxpayerortransporterhasbeendetainedbythe tax officers
withoutproperreasonformore than 30 minutes,thenthe transportercangenerate “Reportof
Detention”informGST EWB-04 givingdetailsof office in-charge.
Q.46 If the goodsare movingwithout e-waybill or partiallydeclared,what are consequencesifthese
are traced on the way to transportation?
Ans: The properofficer,asauthorizedbycommissioneroranyotherpersonas empoweredbyhim,has
the powerto make physical verificationof conveyance andthe e-waybillore-waybill no.incase of all
Interor Intra-State movementof goods.Further,incase anygoodsare movingwithoute-waybillor
where the detailsare partiallydeclared,the properofficerhasproperauthoritytodetainor seize such
conveyance orgoods,and suchshall be releasedafterthe paymentof applicable tax orpenaltyas
providedundersection129 of CGST Act, 2017.
Q.47 WhetherJob worker will be liable to issue E-way bill along with goods sentafter job work.
Whereasjobworker is sendinggoods along withhis tax invoice of Jobwork charges only both in case
of Inter-state and Intra-state.
Ans: Yes,Job workerwill be liable toissue E-wayBill withrespecttothe goodssentaftercompletionof
hisjobwork.Such goodshave to be deliveredonthe basisof Deliverychallan.Thesecannotbe moved
merelyonthe basisof jobwork invoice assuchinvoice coveredonlyjobworkchargesnotthe value of
goods.
Q.48 If Jobworker isliable to issue E-way bill what value needsto be enteredinPart-A, i.e.whether
Job charges only or value of goods returned.
Ans: Jobworkeris requiredtoraise ane-WayBill onthe basisof deliverychallanandthusthe value to
be enteredinPart-A shall be the value of goodsreturnedandnotthe job workcharges.However,he
may sendthe invoice of jobchargesalongwithdeliverychallanande-WayBill.Inourview,the value to
be includedinthe E-waybill shouldbe inclusive of the jobworkcharges.
Q.49 If material movementhavingvalue more than Rs.50K has beendone through publictransport
then whetherE-way bill isrequiredor not, ifyes what detailsof vehicle to be updated inE-way bill.
Ans: Whengoodsare transportedbythe consignoror consignee inconveyanceof theirownora hired
one (notby a transporteragent),suchconsignoror consignee shallbe liabletofurnishthe detailsinPart
B of FORMGST EWB – 01. Therefore,evenif goodshave beentransportedthroughapublictransport,e-
Way Bill isrequiredtobe issued.
Q.50 What treatment will be done for goodswhere transportation commencedprior to date of
implementationofE-way bill but deliverycompletedtobuyerafter 01.04.2018.
Ans: E-waybill forthe consignmentvalue exceedingRs.50,000/- has to be generatedbefore
commencementof suchmovement.Hence,where movementof goodscommencedbefore 1.04.2018,
there maynot be requirementof generationof E-waybill andone maycontinue the movementof goods
withoutE-waybill.However,governmenthasenabledthe E-wayportal onvoluntarybasisw.e.f.
15.1.2018. Hence,it issuggestedtogenerate E-waybill voluntarilyinsuchcasestoavoidany problems
inthe course of transportationof goods.
Conclusion:E-waybill isnewsystemdesignedandadaptedfromthe similarschemesrunninginsome
States.There mayarise many practical challengesinthe beginning.We have made anattemptto
addressfewpractical issueswhichmayarise inthe course of implementationandgenerationof E-way
bill.Whereverthere islackof clarityinthe law/rulesorportal,itis expectedthatthe Governmentwould

9. come out withsuitable clarificationssothatthe objective of the introductionof E-Waybill andthe
ultimate goal of “One Nation-OneTax”can be achievedanditdoesnotcause an impedimentinthe ease
of doingbusiness.Incase of difficultywritingtothe GST Council ispresentlythe bestmethodof
resolvingissues.