To provide with an overview and understanding about E-Way bill we have prepared a brief presentation capturing "What, When, Why & How on E-WAY Bill" in a simplified manner.

1. W
HAT
HEN
HY
HO
?WE -
AY BILL
CA MINAL BUCH
B. Minal & Co.,
Chartered Accountant

2. Effective Date
• Inter-State - 1st February 2018
• Intra-State (for Gujarat) - 1st February 2018
(for specified goods at Annexure-1)
B.Minal & Co.
(of implementation of e-way bill)

3. WHAT IS E-WAY BILL?
A waybill is a receipt or a
document issued by a carrier
giving details and instructions
relating to the shipment of a
consignment of goods ,&,
other details include name of
consignor, consignee, the
point of origin of the
consignment, its destination,
and route.
B.Minal & Co.

4. WHY IS E-WAY BILL REQUIRED?
E-way bill is a mechanism :
• to ensure goods being transported comply with the
GST Law, &,
• to track movement of goods, &,
• check tax evasion.
B.Minal & Co.

5. WHEN IS E-WAY BILL REQUIRED?
Transporting any consignment value more than INR 50,000
• In relation to supply, whether of taxable or non taxable goods
• For reason other than Supply (Ex: Branch Transfer within State, Job-
work, etc)
• Inward supply from un-registered person
In the following cases it is not necessary to generate EWB :
• Transportation of goods by a non-motorized conveyance
• Consignments value not exceeding INR 50,000
• Goods transported from any type of port airport, air cargo complex or
land customs station to Inland Container Depot (ICD) or Container
Freight Station for clearance by Customs
• In respect of movement of goods within such areas as notified under
Rule 138 (14) (d) of the concerned State GST Rules
• The distance between the supplier and the transporter is less than 10
kms and transport is within the same state
• Goods specifically exempt (fruits, vegetables, live-stock etc.)
EWB to be generated before movement of goods
B.Minal & Co.

6. WHO SHOULD GENERATE E-WAY BILL?
TYPE OF
CONSIGNOR
TYPE OF
CONSIGNEE
WHO CAN
GENERATE?
UN-REGISTERED REGISTERED TRANSPORTER /
CONSIGNEE
REGISTERED UN-REGISTERED TRANSPORTER /
CONSIGNOR
REGISTERED REGISTERED TRANSPORTER /
CONSIGNOR
B.Minal & Co.

7. WHAT IS VALIDITY OF E-WAY BILL?
DISTANCE VALIDITY PERIOD
Upto 100 kms. 1 (One) day
For every 100 km or part thereof
thereafter
1 (One) additional day
• An e-way bill is valid for period mentioned above, which is based on the
distance travelled by the goods
• Period of validity shall be counted from the time at which the e-way bill
has been generated and each day shall be counted as twenty-four hours
• Under circumstances of an exceptional nature, if the goods cannot be
transported within the validity period of an e-way bill, the transporter
can generate another e-way bill after updating the details in Part B of
FORM GST EWB-01
• Commissioner can vide notification extend the validity period for
certain categories of goods
B.Minal & Co.

8. PRE-REQUSITES TO GENERATE EWB
• Person shall be registered person
• 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
• Following documents to be carried during transportation:
o Invoice / Bill of supply / Delivery Challan; and
o Copy of the EWB or the EWB number physically or mapped to
an RFID tag on the vehicle
B.Minal & Co.

9. HOW TO GENERATE E-WAY BILL?
Modes of generating EWB :
1. web-based portal
2. SMS
Details required for generation of EWB
Form GST EWB-01 is an e-way bill generation form. It contains :
Part-A
• GSTIN of Recipient
• Place of Delivery
• Invoice or Challan Number
• Invoice or Challan Date
• Item details : Product name, Description, HSN, Quantity, Unit, Value of Goods,
Tax rates, HSN Code (mention 4 digits if turnover above 5 crores, else only 2
digits)
• Reason for Transportation
• Transport Document Number (means Goods Receipt Number or Railway Receipt
Number or Airway Bill Number or Bill of Lading Number)
Part-B
• Vehicle Number (Only)
DEMO TO GENERATE EWB AND
OVERVIEW ON EWB (HINDI) :
https://www.youtube.com/watch?v=J
nqqAtmIFDE
B.Minal & Co.

10. OTHER IMPORTANT
POINTS RELATING TO
EWB
B.Minal & Co.

11. MOVEMENT OF GOODS WITHIN RADIUS OF 10KMS.
• EWB is not required if the goods are transported
a) for a distance of less than 10 kms,
b) within a State
i. from the place of the supplier to the place of the transporter for
further transportation, OR
ii. from the place of the transporter finally to the place of business
of the recipient
• Therefore, the exemption from issuance of EWB for movement
up to 10 kms is available only if the goods are transported
from/to the place of supplier to / from the place of transporter
and such movement is within same State
• Even if goods are being transported by a supplier directly to
the recipient in own/hired vehicle, this exemption of 10 kms
radius will not be applicable as it applies only for movement to
or from a transporter.
• There is no prescription in the rules on how this 10 kms
distance will be calculated
B.Minal & Co.

12. VERIFICATION OF DOCUMENTS/VEHICLE ENROUTE
• A duly authorised officer shall have the powers to intercept
any vehicle to verify its contents in reference to an EWB
• If a vehicle is intercepted, the officer shall file following reports
online:
a) Summary report of every inspection of goods in transit in
Part-A of FORM GST EWB-03 within twenty four hours of
inspection and
b) Final report in Part-B of FORM GST EWB-03 shall be
recorded within three days of such inspection
• Where the physical verification of goods being transported on
any conveyance has been done during transit at one place
within the State or in any other State, no further physical
verification of the said conveyance shall be carried out again
in that State, unless a specific information relating to evasion
of tax is made available subsequently.
B.Minal & Co.

13. VERIFICATION OF DOCUMENTS/VEHICLE ENROUTE
• Where a vehicle or goods has been intercepted and detained
for a period exceeding (30 minutes) thirty
minutes without proper reason, the
transporter can generate “Report of
Detention” in FORM GST EWB-04 on the
common portal giving following details :
o E-Way Bill Number
o Approximate Location of detention
o Period of detention
o Name of Officer in-charge
o Date
o Time
B.Minal & Co.

14. VERIFICATION OF DOCUMENTS/VEHICLE ENROUTE
• Where any person transports any goods or stores any goods
while they are in transit in contravention of the GST law, all
such goods and conveyance used as a means of transport for
carrying the said goods and documents relating to such goods
and conveyance shall be liable to detention or seizure
• After due verification, if a vehicle and its contents are
detained, the goods therein will be released in any of the
following ways:
a) If the owner of the goods comes forward for payment of
tax and penalty :
o Applicable Tax + Penalty equal to 100% of tax payable
b) If the owner of the goods does NOT come forward for
payment of tax and penalty
o Applicable Tax + Penalty equal to 50% of Value of goods
c) Upon furnishing of security equivalent to the amount
payable as under point 1 or 2 above
B.Minal & Co.

15. IMPORTANT USEFUL LINKS
1. EWB PORTAL : http://ewaybill.nic.in/
2. REGISTRATION WITH EWB PORTAL :
http://164.100.80.111/ewbnat4/Account/EWBUserRegistration.aspx
3. VIDEO ON OVERVIEW OF EWB WITH DEMO (HINDI) :
https://www.youtube.com/watch?v=JnqqAtmIFDE
4. FAQ’s ON EWB (generation, cancellation, rejection, updating
transport details) : http://164.100.80.180/ewbnat9/Others/faq.aspx
5. USER-MANUAL ON GENERATION OF EWB USING WEB PORTAL :
http://164.100.80.111/ewbnat4/Documents/usermanual_ewb.pdf
6. USER-MANUAL ON GENERATION OF EWB THROUGH SMS :
http://164.100.80.111/ewbnat4/Documents/EWB_SMS.pdf
7. BULK GENERATION OF EWB ATTRIBUTES & TOOLS :
http://164.100.80.111/ewbnat4/Others/FormatDownload.aspx
B.Minal & Co.

16. Goods & Service Tax (GST) :
Helpdesk Number : 0120-4888999
Helpdesk Email-ID: helpdesk@gst.gov.in
Central Board of Excise & Customs (CBEC) :
Helpdesk Number : 1800-1200-232
Helpdesk Email-ID: cbecmitra.helpdesk@icegate.gov.in
Commercial Tax Gujarat :
Helpline No: 079-26576856 / 26576858 / 26595000
Helpdesk Email-ID: helpdesk1-ct@gujarat.gov.in
Twitter handle :
GST Tech (IT related queries on GST) - @askGSTech
GST@GOI ( Queries on GST) - @askGST_GoI
CBEC - @CBEC_India
Helpdesk Details

17. Thank You
ANY QUESTIONS?
You can contact us at
minalmehta.co@gmail.com
Disclaimer : It may please be noted that the presentation is prepared based on information available in public domain, which may
be subject to change. The presentation is only for reference and should not be relied upon for making any decision.
B.Minal & Co.

18. Annexure 1 – specified goods
E-way bill is required for intra-state movement of the following
goods only of consignment value exceeding Rs 50,000
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B.Minal & Co.