- E-way bills are required for the movement of goods exceeding 50,000 INR and must be generated before movement commences. They are valid for a specified time period based on distance travelled. - Mandatory implementation dates are February 1, 2018 for inter-state movement and June 1, 2018 for intra-state movement. - The e-way bill procedures involve the registered consignor or consignee uploading details in Part A of the e-way bill form before movement, and an e-way bill number being generated upon submission. The transporter is responsible for generating the e-way bill if not provided by the consignor.

1. E-way Bill

2. Page 2 31 January 2018
E-waybill key provisions
► Every registered person causing movement of goods exceeding INR 50,000 required to generate e-waybill before the movement commences
► Movement of goods defined very widely. It shall include:
► Movement in relation to a supply
► Movement for reasons other than supply
► Movement due to inward supply from an unregistered person
► An e-way bill shall be valid for specified time period only, based on distance travelled. Validity to be calculated from date and time of generation
of e-way bill:
Distance Valid for
Upto 100 km One day
For every 100 km or part thereof thereafter One additional day

3. Page 3 31 January 2018
E-way rules have been notified on 30 August 2017 by the Central Government (Notification No.27/2017-Central Tax dated 30.08.2017)
GST Council vide Press Note dated 16 December 2017 stated that systems would be ready by 16 January 2018 and can be used for testing
purpose
The mandatory date for implementation of unified system of E-waybill would be 01 February 2018 for inter-state transactions
The mandatory date for implementation of unified system of E-waybill would be 01 June 2018 for intra-state transactions
Presently a few States have enabled functionality to issue E-waybill and remaining States are in the process
E-waybill implementation timelines

4. Page 4 31 January 2018
E-waybill procedures
Every registered person causing movement of goods exceeding INR 50,000 shall upload details relating to the said goods in Part A of Form GST EWB-01 (by directly keying the data or through
SMS) before the movement
The e-way bill shall be generated by the registered person as a consignor or the
recipient of supply as the consignee, in the Form GST EWB-01 after the furnishing
the details under Part B of the Form GST EWB-01
Where the e-way bill is not generated by the registered taxable person and the goods
are handed over to a transporter then:
 Registered person shall furnish the details in Part B of GST EWB-01, and
 The e-way bill shall be generated by the transporter
Upon generation, a unique e-way bill number (EBN) shall be made available to the supplier, the transporter and the recipient of goods
Registered recipient to communicate acceptance or rejection of the consignment covered by e-way bill within 72 hours of the details being available on GSTN portal,
else, considered as deemed accepted
Where goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on
the common portal, within 24 hours of generation

5. Page 5 31 January 2018
If goods transferred
from one
conveyance to other,
transporter to
update details of
conveyance in e-
way bill on the
Govt.portal (before
such transfer and
further movement of
goods).
Multiple
consignments in one
vehicle - Transporter
to indicate the serial
number of each e-
way bill generated
on the GSTN Portal
& generate
consolidated e-way
bill in Form GST
EWB-02 prior to
movement of goods.
Responsibility on
transporter to
generate e-way bill
in case not provided
by Consignor
Person in charge of
conveyance to carry
the following:
Invoice/ Bill of
Supply /Delivery
Challan
Copy of E-way bill or
e-waybill number
E-way bill or its
number to be
carried, either
physically or
mapped to Radio
Frequency
Identification
Number (RFID)
embedded on to the
conveyance
(Commissioner
empowered to
prescribe class of
transporters
requiring RFID)
Where vehicle is
intercepted and
detained for > 30
minutes, transporter
to upload such
details in Form GST
EWB-04
Electronic Waybill provisions – Additional details

6. Page 6 31 January 2018
Other Key Points
The system supports multiple modes of E-Waybill
generation (on website, through SMS, through API,
through offline mode)
System enables user to generate bulk E-Way bill in
place of multiple E-way bills
Multiple Modes
Generate bulk E-Way bill
System allows person to create the following masters
- Goods/Product master
- Customer master
- Supplier master
- Transporter master
Creating own masters
Registered person can enroll/register on the E-way bill
portal http://ewaybill.nic.in using GSTIN and registered
mobile number
Enrollment on E-Waybill Portal
Taxpayer can create various sub-users for generation of
E-Way bill. Through this multiple users can access the
web portal
Managing Sub-Users

7. Page 7 31 January 2018
Other Key Points
The system allows transporter to prepare consolidated
E-Way bill for different consignments
Large tax payers can generate E-Way bill through API
interface
Under this, the E-Way bill number can be printed on
the invoice document
Consolidate E-Way bill
API Interface
System allows the user to update the vehicle number in
Part-B of the form EWB-01 using either e-way bill
number/generated date/generator GSTIN
Updating vehicle number
It has been proposed that based on the e-Way Bills
generated, the system pulls the GSTR-1 related
information and pushes it to the taxpayers GSTR-1 returns
Linkage with GSTR1
The system alerts and notifies the users through the web
and SMS about the various activities like new notifications,
rejected EWB, verified EWB, etc.
Alerting the tax payer

8. Page 8 31 January 2018
Sample E-Way bill entry form

9. Page 9 31 January 2018
Sample E-Way bill form after generation

10. Page 10 31 January 2018
Thank you