E way-bill

E WAY BILL
(RULES)
1© GSTSEVA.COM, All Rights Reserved

A BRIEF INTRO
Introduction of Goods and Services Tax (GST) across India with effect from 1st of
July 2017 is a very significant step in the field of indirect tax reforms in India. For
quick and easy movement of goods across India without any hindrance, all the check
posts across the country are abolished.
The GST system provides a provision of e-Way Bill, a document to be carried by the
person in charge of conveyance, generated electronically from the common portal.
To implement the e-Way Bill system, ICT based solution is required. Hence, as
approved by the Goods and Services Tax (GST) Council, a web based solution has
been designed and developed by National Informatics Centre and it is being rolled out
for the use of taxpayers and transporters.

A BRIEF INTRO
E WAY BILL RULES FIRST NOTIFIED BY NOTIFICATION 27/2017-
CENTRAL TAX
AND LATER IN DECEMBER 2017
NOTIFIED 74/2017- WHERE DATE OF IMPLEMENTATION OF SAID
RULES PROPOSED TO 01/FEB/2018 For Inter-State transactions and
01/June/2018 for Intra-State transactions.
LATEST:- NOTIFICATION 03/2018 Central Tax Dated 23/01/2018
amended the GST E Way Bill Rules

What is an E Way Bill?
E-way bill is an electronic way bill for movement of goods which can be
generated on the GSTN (common portal). A ‘movement’ of goods of more
than Rs 50,000 in value cannot be made by a registered person without an e-
way bill.
E-way bill will also be allowed to be generated or canceled through SMS.
When an e-way bill is generated a unique e-way bill number (EBN) is allocated
and is available to the supplier, recipient, and the transporter.

E WAY BILLS KEY HIGHLIGHTS
1. GENERATE BEFORE MOVEMENT:
• Information to be furnished by every registered person prior to commencement of the movement
of goods and generation of e-Way Bill.
2. UNIQUE EBN
• Upon generation of the e-Way Bill on the common portal, a unique e-Way Bill number (EBN) shall be
made available to the supplier, the recipient and the transporter on the common portal.
3. DOCUMENTS REQUIRE DURING TRANSPORT
• The person in charge of a conveyance shall carry — (a) the invoice or bill of supply or delivery challan,
as the case may be; and (b) a copy of the e-Way Bill or the e-Way Bill number.

contd………..
4. ACCEPTANCE/REJECTION THROUGH COMMON PORTAL BY RECIPIENT
The details of e-Way Bill generated shall be made available to the recipient, if registered, on the common
portal, who shall communicate his acceptance or rejection of the consignment covered by the e-Way Bill.
5. INFORMATION OF EBN CAN UTILISE WHILE FILE GSTR 1
GSTIN of Recipient, Place of Delivery, Invoice Number, Invoice Date, Value of Goods and HSN etc
6. VERIFICATION BY – ANY OFFICER AUTHORISED BY STATE
An officer authorised by the State can intercept any conveyance to verify the e-Way Bill or the e-Way Bill
number in physical form for all inter-State and intra-State movement of goods and summary report of
inspection by proper officer shall be recorded online within 24 hours and final report within 3 days in
specified format.

contd……
7. IMPORTANT POINT FOR TRANSPORTERS
Where a vehicle has been intercepted and detained for a
period exceeding thirty minutes, the transporter may
upload the said information in a specified format on the
common portal.

KEY PARTIES / STAKE HOLDERS
• Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other
party against his/her name, if it does not belong to him/her.
• Recipients - Generate the e-Way Bills and reject the e-Way Bills generated by other
party against his/her name, if it does not belong to him/her.
• Transporters - Generate the e-Way Bills, consolidated e-Way Bills and update the
vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers.
• Department Officers – Verify the e-Way Bills and consignments carried with the e-
Way Bills.

MODE OF GENERATION OF EWB
• The EWB can be generated by the registered person in any of the
following methods:
• Online – Using the website http://ewaybill.nic.in
• Bulk upload – Using Excel Utility to generate bulk EWB and upload JSON file
• SMS – Generating EWB by sending SMS to 97319 79899 by using prescribed
codes
• Android App – Using mobile app to generate EWB
• Using GSP (Goods and Services Tax Suvidha Provider) – Using GSP tool to
generate EWB

IMPORTANT TERMS IN EWAY BILL
• EBN- E WAY BILL NUMBER
• EWB- E WAY BILL
• QR- QUICK RESPONSE
• RFID- RADIO FREQUENCY IDENTIFICAION DEVICE
• ICT- INFORMATION AND COMMUNICATION TECHNOLOGY
• IT- INFORMATION TECHNOLOGY
© GSTSEVA.COM, All Rights Reserved 10

RULES PROCESS TRAINING

Who has power to make rules?
• CENTRAL GOVERNMENT
• RULES UNDER CGST ACT- Sec
164 CGST
• RULES UNDER IGST ACT- Sec
22 IGST
• STATE GOVERNMENT
• As Per State GST ACTs
Rules can make after recommendation of GST
Council and BY NOTIFICATION Only.

PENALTY FOR CONTRAVENTION OF
RULES
• CGST/IGST ACT – MAXIMUM
PENALTY FOR
CONTRAVENTION OF THESE
RULES
` 10,000.00/-
(Ten Thousand )
• DETENTION AND SEIZURE
OF GOODS AND / OR
CONVEYANCE:
If unable to produce the prescribed
documents by the person in charge of
vehicle. Goods / Conveyance will be
released only upon payment of tax &
penalty equal to 100% (50% if owner of
goods does not come forward less tax
paid) of tax.

WHEN EWAY BILL
REQUIRE
• Information to be furnished PRIOR TO
COMMENCEMENT OF MOVEMENT
OF GOODS
• Where the value of Consignment
exceeding Rs. 50,000/-
IN RELATION TO SUPPLY / OTHER
THAN SUPPLY

Examples
• Mr A from Delhi causing the movement of goods with the following value:-
1. ITEM PRICE 49,000 + TAX 1000 – TOTAL 50,000/-
Question Is Eway bill require-
Answer :-

Examples
1. ITEM PRICE 49,000 + TAX 1800 – TOTAL 50800/-
Answer :-

Examples
1. ITEM PRICE 50,000 + TAX 1000 – TOTAL 51,000/-
Answer :-

Examples
1. ITEM PRICE 48,000 + TAX 1000 = 49,000/-
ITEMS SPECIFIED IN 2,000 + TAX 0 = 2,000/-
ANNEXURE TO RULE 138
TOTAL 51,000/-
Answer :-

Examples
1. ITEM PRICE 48,000 + TAX 1000 = 49,000/-
Non GST 2,000 + TAX 0 = 2,000/-
TOTAL 51,000/-
Answer :-

Examples
1. ITEM PRICE 48,000 + TAX 0 = 49,000/-
(GOODS SENT TO JOB WORKER)
TOTAL 49,000/-
Answer :-

Bill to / Ship to One Legal Person Only
A
B’s OFFICE B’s GODOWN
Where one party sells goods to
another party but delivers goods to
some other place than the registered
address

Bill to / Ship to DIFFERENT Legal Persons
A
B C
When Goods are sold by the
First Recipient before receiving
the delivery and the delivery is
made directly to the subsequent
recipient.

Who has to Issue EWB?
• PART A and B OF GST EWB 01 – BY REGISTERED CONSIGNOR OR
TRANSPORTER(Transporter may on consignor behalf)
• PART A and B OF GST EWB 01 – BY REGISTERED CONSIGNEE OR
TRANSPORTER(Transporter may on consignee behalf)
• PART A and B OF GST EWB 01 – BY CONSIGNOR (In case of travel by own
vehicle/hired ones/by rail/by air/by vessel)
• GST EWB 02 – BY TRANSPORTER FOR MULTIPLE CONSIGNMENT IN A
SINGLE TRANSPORT

IF CONSIGNOR AND CONSIGNEE
BOTH ARE UNREGISTERED
USING THEIR OWN PRIVATE
VEHICLE – IS EWB REQUIRE?

IS EWB REQUIRE FOR MOVEMENT
BETWEEN PLACE OF BUSINESS TO
TRANSPORTER ?

Exemption From PART B of EWB i.e.
conveyance details

In case of change of VEHICLE in transit or
after generation of EWB 01
• IN CASE OF CHANGE OF VEHICLE IN THE COURSE OF
TRANSIT
- UPDATE THE DETAILS IN COMMON PORTAL FOR FURTHER
TRANSPORTATION IN FORM GST EWB 01

ONE NATION ONE BILL
The e-way bill generated under this rule or under
rule 138 of the Goods and Services Tax Rules of
any State shall be valid in every State and Union
Territory.
- Rule 138(13), E WAY RULES

VALIDITY OF AN E-WAY BILL
• An E-way Bill or a Consolidated E-way Bill shall be valid for the following
period:
• Up to 100 kms 1 day (24 hours)
• For every 100 km or part thereof thereafter 1 additional day (24 hours)
• Period of validity shall be counted from the time at which E-way Bill has
been generated.

EXEMPTION TO
E-WAY BILL
NON-MOTORISED
VEHICLE

EXEMPTION TO
E-WAY BILL
VESSEL/AIRCRAFT
TO INLAND
CONTAINER DEPOT

EXEMPTIONS
Notwithstanding anything contained in this rule, no e-way bill is required to be generated—
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are 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 clause (d) of sub-rule (14) of rule 138
of the Goods and Services Tax Rules of the concerned State;
(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification
No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part
II, Section 3, Subsection (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;
(f) where the 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.

DIFFERENT ASSOCIATED FORMS
• EWB 01
• EWB 02
• EWB 03
• EWB 04
• INV 01
• ENR 01

REGISTRAION
UNDER EWAY BILL
www.ewaybill.nic.in
And it will move to www.ewaybillgst.gov.in
from 01/Feb/2018*
*As Per notification no 09/2018 dated 23 January 2018

TIPS FOR REGISTRATION
• GSTIN number should be in hand.
• Registered mobile number should be with the user.
• The username should be of at least 8 characters with a combination of alphabets
(A-Z/az),
• numerals (0-9) and special characters (@, #, %, &, *, ^) cannot exceed more than 15
characters.
• The password should be of at least 8 characters.
• Keep your Username and Password securely.

EWAY BILL REGISTRATION FOR
TRANSPORTER
• Case 1- IS GSTIN MANDATORY FOR TRANSPORTER’S
REGISTRATION?
• Case 2- MY ANNUAL TURNOVER IS LESS THAN 20 LAKHS, AS A
TRANSPORTER – IS EWAY BILL REGISTRATION MANDATORY?

TIPS FOR GENERATING EWAY BILL
1. Mandatory fields are indicated by . 2. Mandatory fields for GSTR-1 are indicated with It is
advisable to enter these fields so that automatically GSTR-1 is prepared for next month.
3. Please ensure that you have the document details of the goods, to be moved, in hand before starting
the data entry.
4. Please ensure that you have the transporter Id or vehicle number in hand for road and transporter
id, document number and date for movement by rail, air, or ship before starting the data entry.
5. Please ensure that your regular clients, suppliers, products and transporters details in master for quick
generation of Eway bill

Thank You
Team GSTSEVA
Manish Malhotra (CMA|CA)
Hardik Shrivastava (GST Expert)
Call us @ +91-9717-560-005
Write us@ manish@gstseva.com
@ camanishmalhotra@gmail.com

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