The document provides an overview of the e-way bill system under GST in India, detailing the responsibilities for generating the bill and the necessary information required for its validity. It covers aspects such as the applicability of e-way bills, important elements like GSTINs and HSN codes, and scenarios where e-way bills are not required. Additionally, it discusses the validity periods and exceptions for specific goods in transit.

1. E-WAY BILL UNDER
GST
One Nation, One Tax, One E-Way Bill
Presentation by:
Aman Bansal
CRO0516537

2. Relevant section/Rules of CGST Act and Rules covering E-Way Bill
Inspection of
Goods in
Movement
Sec
68 Information to
furnished and
Generation of
E-Way Bill
Rule
138 Documents and
Devices to be
carried
Rule
138A Verification of
Documents and
Devices
Rule
138B
Inspection and
Verification of
Goods
Rule
138C
Uploading of
Information
regarding Detention
of Vehicle
Rule
138D

3. Section – 68 (Inspection of Goods in Movement)

4. RULE 138
Information to be furnished prior to commencement of movement of goods and
generation of E-Way Bill

5. Applicability
Movement of goods on account of -
> Supply as goods or services (Sale, Purchase, lease`)
> Other than Supply (Sale on Approval, Job Work)
> Inward Supply from Unregistered Person
Required only if
Consignment Value >
50,000
Consignment Value = Value
determined as per Sec-15 and
declared in invoice/challan +
GST Charged
By Registered Person
causing movement of
Goods
Inter State Movement
from Principal to Job
Worker
Required in all cases
irrespective of the value
of consignment
Movement of
Handicraft goods by
a person exempted
from Registration

6. Person Responsible to Generate the E-Way Bill
• Consignor; or
• Consigner
• Consignee
• Transporter

7. Person Responsible to Generate the E-Way Bill
FOB
Supplier undertakes to deliver
the goods on his own.
In such a case, it is the
consigner causes movement of
goods and is liable to generate
an E-Way bill
Ex-Works
Recipient decides to undertake
the transportation of goods on
his own
In such a case, it is the
consignee causes movement of
goods and is liable to generate
an E-Way bill

8. Important Elements of E-Way Bill
Part A Part B E-Way Bill
GSTIN of Supplier
&
Place of Dispatch
Supplier and consignor may
not always be the same
person.
Accordingly, GSTIN of Supplier
and not the consignor is
required to be filled in.
However, it is location of
consignor and not the
supplier which is to be
reported as Place of
Dispatch.

9. Important Elements of E-Way Bill
GSTIN of Recipient
&
Place of Delivery
As per CGST Act, Recipient is
the person who is liable to pay
the consideration. Consignee
and Recipient may not always
be the same person.
Accordingly, GSTIN of Recipient
and not the consignee is
required to be filled in.
Similarly, Place of Delivery is
not to be misunderstood as
‘Place of Supply’. It is the
location of Consignee which is
to be reported.

10. ‘Bill to – Ship To’ Model
Delhi
(Mr. X)
UP
(Mr. Y)
Maharashtra
(Mr. Z)
Bill to
First Supply
Delivery
Ship to
As per Section 10(1)(b) of the IGST Act, 2017
In case of First Supply, Place of Supply shall
be UP only and not Maharashtra where the
goods are actually delivered.

11. ‘Bill to – Ship To’ Model
First Supply (1st EWB-01)
Supplier Mr. X (at Delhi)
Place of Dispatch Delhi
Recipient Mr. Y (at UP)
Place of Delivery Maharashtra
Second Supply (2nd EBW-01)
Supplier Mr. Y (at UP)
Place of Dispatch Delhi
Recipient Mr. Z (at
Maharashtra)
Place of Delivery Maharashtra

12. Important Elements of E-Way Bill
HSN Code
There is departure from HSN Provisions
contained under Tax Invoice Rules, wherein no
HSN is required if annual turnover in preceding
FY did not exceed 1.50 Crore
In E-Way Bill, HSN is compulsorily required in
all cases. However, in case annual turnover
was upto 5.00 Crore in preceding FY, only 2
digit HSN is required.

13. Validity of E-Way Bill
Validity Period = 1 Day Validity Period = 1 Additional Day
Validity Period = 1 Day Validity Period = 1 Additional Day
Other than Over Dimensional Cargo
Over Dimensional Cargo
 Commissioner may, on the recommendations of the council, extend the validity for
certain categories of goods
 UNDER CIRCUMSTANCES OF EXCEPTIONAL NATURE, including TRANS-SHIPMENT, the
transporter may extend the validity period.

14. E-Way Bill – When not Required
Goods being Transported are specified in annexure (Personal & household effects, LPG
etc.)
• Transportation by non-motorised conveyance
From Customs Port to ICD
• Movement of Exempted Goods, other than De-oiled Cake
Alcoholic liqour for human consumption and 5 Petroleum Products
• Goods treated as no supply under Schedule III
Empty Cargo Containers
• Movement to and from transporter’s premises Where distance is upto 50 KMs
within the state (Part A of EWB – 01 is still required)

15. Rule 138A (Documents & Devices to be carried)
Person-in-
charge of a
conveyance
Invoice/Bill of
Supply/Delivery
Challan
A copy of E-Way
Bill or E-Way Bill
No.
In Physical
Form
Mapped to RFID