E Way Bill Law and Procedure. Movement of Goods under GST shall be governed by E Way Bill System. This system is becoming mandatory from 1 Feb 2018 for Interstate movement while for intrastate movement will become mandatory from 1 Jun 2018 or earlier (subject to state notification)

1. E-WAY BILL
UNDER GST ACT
CA VAIBHAV JAIN
B.COM(H), FCA, ACS, LLB, MBF (ICAI)
MOBILE NO. 9711310004
EMAIL ID: VAIBHAVJAIN@INMACS.COM
WEBSITE: WWW.VINODJAINCA.COM

2. IMPORTANT INFO

3. GST COUNCIL MEETING - UPDATE
Recommendations made during the 25th meeting of the GST Council
held in New Delhi on 18th January, 2018 – Policy Changes
The late fee payable by any registered person for failure to furnish FORM GSTR-1 (supply details), FORM GSTR-5 (Non-resident
taxable person) or FORM GSTR5A (OIDAR) is being reduced to fifty rupees per day and shall be twenty rupees per day for NIL filers.
The late fee payable for failure to furnish FORM GSTR-6 (Input Service Distributor) shall be fifty rupees per day.
Taxable persons who have obtained voluntary registration will now be permitted to apply for cancellation of registration
even before the expiry of one year from the effective date of registration.
For migrated taxpayers, the last date for filing FORM GST REG-29 for cancellation of registration is being extended by
further three months till 31st March, 2018.
The facility for generation, modification and cancellation of e-way bills is being provided on trial basis on the portal
ewaybill.nic.in. Once fully operational, the eway bill system will start functioning on the portal ewaybillgst.gov.in
Certain modifications are being made to the e-way bill rules which are to be notified nationwide for inter-State movement
with effect from 01.02.2018 and for intra-State movement with effect from a date to be announced separately by each State
but not later than 01.06.2018.
The report and recommendations submitted by the Committee on Handicrafts were also accepted by the GST Council.

4. Rate Changes - Goods

5. E-WAY BILL
UNDER GST ACT

6. PRESS RELEASE DATED 16/12/2017
 As per press release dated 16/12/2017
 E-way can be generated on GSTN common portal from
16/01/2018 onwards on a trial run basis.
 It would be mandatorily required to generate E-way Bill
on common portal w.e.f. 01/02/2018 for inter state
movement of goods
 For local movement of goods within a state, generation
of E-way bill mandatory from 01/06/2018
 STATES already empowered to implement e-way bill
provision as per their own choice in their own state.

7. E-WAY BILL
The Government has issued a
Notification No. 74/2017
Central Tax, Dated 29/12/2017
and appointed the 1st February
2018 as the date from which E-
way Bill would be generated
for inter state movement of
Goods.

8. E-WAY BILL RULES 2017
Meaning
This is an Electronic document
generated on the GSTN common portal
by the supplier or buyer or transporter
and is required to be carry by the driver
while moving the goods from one place
to another either under local act or
under central act and to be
accompanied along with tax invoice or
bill of supply or delivery challan or
debit note etc., as the case may be.

9. LIABILITY OF THE PERSON TO GENERATE E-WAY
BILL
Every Registered person either
Supplier , or
Buyer, or
Transporter
Who causes movement of goods
1. Supplier in case of supply of goods, or
For reason other than supply either in on self
vehicle or hired vehicle through a transporter.

10. LIABILITY OF THE PERSON TO GENERATE E-WAY
BILL
2. Buyer in case of goods purchased at
counter of the supplier or purchase from
unregistered dealers and goods moved
either in own vehicle or hired vehicle
through transporter.
3. If neither supplier nor buyer then
transporter is liable to generate E- Way
Bill on the basis of invoice and
information furnished by such supplier or
buyer after taken delivery of the goods
for transportation.

11. WHEN TO GENERATE E-WAY BILL, CONSIGNMENT VALUE AND
CONTENTS OF GST EWB-01.
E-Way Bill is to be generated on the GSTN common portal by
filing GST EWB-01 before the commencement of movement of
goods if the consignment value 50,000/-.
Form GST EWB -01 as two parts known as part A and part B
Part A consist of details in relation to invoice and goods i.e.
invoice number, date of invoice, HSN code of the product,
description of goods, quantity, rate of tax, value, amount of
tax, name , address, and GSTIN of supplier and buyer, details
in respect of transporter i.e. name , address, GSTIN/ TRAN
ID, mobile number of the transporter.
Part B consist of Vehicle No. / Document No. in respect of
RR/AWB/BL, etc.

12. OPTIONAL GENERATING OF E-WAY BILL
Two situation arises for optional
generating of E-Way Bills
1. Each Consignment value Rs. 50,000/-
or lesser .
2. Movement of goods from unregistered
supplier to unregistered buyer
(means both are unregistered)

13. MANDATORY GENERATING OF E-WAY BILL
Two situation arises for mandatory
generating of E-Way Bills even if
transaction value less than Rs.
50,000/-
1. Inter state supply for Job Work.
2. Inter state supply of Handicraft Goods
[Those suppliers who have been
exempt from registration due to less
sales lower than threshold limit]

14. E-way Bill not required in respect of followings
1. Where the goods being transported are specified in
annexure {See rule 138(14)} 154 items specified in
annexures like Live Animals, Meat, Pig Fat, Live
Fish, , Fresh Milk, Curd, Lassi, Chena, Paneer,
Natural honey, Human Hairs, Live tree and other
plant, Vegetables, Fruits, Rice, Wheat, Cereal,
Flour, Seeds, Aquatic feeds, Salt, Human Blood,
Organic manure, Municipal Waste, Judicial & Non
judicial Stamp Papers, Drawing or coloring books,
Raw Silk, Silk waste, Khadi Yarn, Glass Bangles,
Agriculture implements, Passenger Baggage, Puja
Samagri, Jewellers, Currency, Used personal and
household effects, etc, See the annexure of 154
items

15. E-way Bill not required in respect of followings
2. Where the goods are transported by a non
motorized conveyance i.e., Rickshaw, Bullock
cart, Tanga, Thela, Cycle, etc,
3. Where the goods are being transported from the
port, airport, cargo, land custom station to an
inland container depot or a container freight
station for clearance by custom.
4. In respect of movement of goods within such
area as are notified by CGST Rules of the
concerned State.

16. OTHER POINT FOR CONSIDERATION
5. Transporter if change the vehicle in transit due
to any reason then he will update the Vehicle
Number in the existing E-Way Bill on the
common portal specifying there in the new
details of vehicles transporting the goods.
6. Where multiple consignment are transported in
one conveyance then transporter shall
generate consolidated E-Way Bill in FORM GST
EWB-02 which shall include serial number of
each E-Way-01 Bill already issued, prior to the
movement of goods.

17. OTHER POINT FOR CONSIDERATION
7. The E-Way Bill generated by supplier shall be
communicated to the registered buyer on the
common portal, who shall communicate each
acceptance or rejection of the consignment
within 72 hours otherwise it shall be deemed
that he has accepted the said details.
8. The facility of generation or cancellation of E-
Way Bill may also made available through SMS.

18. OTHER POINT FOR CONSIDERATION
9. The Commissioner may issued a notification
requiring a class of transporter to obtain a unique
RFID device and get the said invoice embedded on
to the vehicle and mapped the E-Way Bill to the
RFID prior to the movement of goods.
10. The Commissioner may issued a notification
requires the driver to carry the following
documents instead of E-Way Bills
a. A Tax Invoice, Bill of supply, Bill of entry, or
b. A delivery Challan where the goods are
transported other than by way of supply.

19. OTHER POINT FOR CONSIDERATION
11. A registered person may obtain a Invoice
Reference Number from the common portal by
uploading, on the said portal, a tax invoice,
issued by him in form GST INV-1 and produce
the same for verification by the proper officer
in lieu of the tax invoice and such number shall
be valid for a period of thirty days from the
day of its uploading.
12. Where the registered person upload the INS-1
on the common portal, then Part A of EWB-01
shall be auto populated on the basis of
information filled in INS-1

20. VALIDITY OF E-WAY BILL
Sr.
No.
Distance Validity period
1 Up to 100 km. One day
2 For every 100 km or part
thereof thereafter
One Additional day
2. Start date would be the date of generating E-Way Bill.
1. The Commissioner may, by way of notification, extend the
validity period of E-Way Bill for certain category of goods as may be
specified there in
3. One day means 24 hours from the time of filing Part B and
generating E-way Bill

21. CANCELATION OF E-WAY BILL
 Where an E-Way Bill has been generating but
either the goods not transported or furnish details
are incorrect then the said E-Way Bill may be
cancelled electronically on common portal within
24 hours of generation of E-Way Bills by the person
who has generated the E-Way Bill.
 Provided that an E-Way Bill cannot be cancelled if
it has been verified in transit by the transporter
while moving the goods from one place to another.

22. DOCUMENTS AND DEVICE TO BE CARRIED
BY THE DRIVER
 The following documents and device to be carried by
the driver while transporting the goods
1. The Tax Invoice or Bill of supply or delivery challan, as
the case may be, and
2. Copy of the E-Way Bill or the E-Way Bill number
either physically or mapped to a Radio Frequency
Identification device (RFID) embedded on to the
conveyance in such banner as may be notified by the
commissioner.

23. VERIFICATION OF DOCUMENT AND
VEHICLE
 The Commissioner may authorized a proper officer to
intercept any vehicle to verified the E-Way Bill for all
movement of goods within local and interstate.
 That on receipt of specific information of evasion of tax,
physical verification of specific vehicle can also be carried
out by the proper officer after obtaining necessary
approval of the commissioner for this purpose.
 The Commissioner shall arranged to get RFID Readers
install at places where verification of movement of goods
is required is to be carried out and at such places
verification shall be done through RFID Readers where the
E-Way Bill has been mapped with RFID.

24. INSPECTION AND VERIFICATION OF
GOODS
 The proper officer shall submit a online summary report
within 24 hours of every inspection in PART-A of GST EWB-03
and shall upload final report in PART-B of GST EWB-03 within
3 days of inspection on the common portal.
 Where physical verification of goods being transported in
any vehicle is carried out at one place in a state the same
cannot be verified again in the same state unless specific
information relating to evasion of tax is made available
subsequently .

25. FACILITY FOR UPLOADING INFORMATION
REGARDING DETENTION OF VEHICLE
 Where a vehicle has been
intercepted and detained for a
period exceeding thirty
minutes, the transporter may
upload the said information in
FORM GST EWB -04 on the
common portal.

26. OTHER POINTS
 Minimum 2 digit level HSN code is mandatory for
taxpayers having annual turnover up to 5 crores and
minimum 4 digit level HSN code of others having
turnover exceeding 5 crores in the preceding financial
year.
 Transport Document Number means GRN, RR, AWB, BL,
etc.
 Place of delivery must contain PIN Code
 Reason for transportation specify code --- (1-supply) (2-
export or import) (3-Jobwork) (4-SKD or CKD) (5-
Receipient not known) (6-Line sales) (7-Sales return) (8-
Exhibition or fair) (9-for own use) (0-others)

27. Consequence Of Non Filing Of E-
way Bill (Section 129 Of CGST Act)
 The Goods, Conveyance and Documents relating to
them are liable to detention and seizure and shall be
released as under
PARTICULARS IF OWNER COMES IF TRANSPORTER
TAX Full Tax as leviable Full Tax as Leviable
PENALTY (Taxable
Goods)
Equivalent to Tax 50% of [value of goods -
Tax Payable]
PENALTY (Exempted
Goods)
Lower of 2% of value of
Goods or Rs. 25,000/-
Lower of 5% of value of
Goods or Rs. 25,000/-

28. RELEASED ORDER /
CONFISCATION
 The release order can be passed
 On payment of applicable tax and penalty
 Upon furnishing a security equivalent to the amount
payable towards applicable tax and penalty
 If the owner or the transporter fails to pay the amount
of tax and penalty or fails to furnish the surety for
obtaining release order within 7 days of detention
order then further proceeding for confiscation and
penalty would be initiated u/s 130 of the CGST Act,
2017.

29. E-WAY BILL
(BEST PRACTICES)

30. Mistakes while generating e-Way Bills
It has been observed that some of the Tax Payers and Transporters
are making the mistakes while generating the E-Way Bills. These
mistakes may be happening as operators want to generate the e-
Way Bills fast. The followings are some of the general mistakes.
• In some cases, ‘Total of Tax Values of SGST, CGST, IGST and Cess’ are being entered
more than ‘Value/Taxable Value’ of the product.
• In some cases, abnormal value is being entered for ‘Value / Taxable Value’, that is,
more than ₹ 50.00 Crores and so.
• In some cases, GSTIN of the other party is being entered wrongly.
• In some cases, PIN Codes are being entered wrongly.
• In some cases, the HSN codes are being entered wrongly.
This may result in cancellation of e-Way Bill by the tax payers
himself or rejection by the other party.

31. Best Practices to overcome these Mistakes
To overcome
these mistakes,
the following
actions may be
taken by the Tax
Payers/Operators.
• Enter your Clients/Customers and Suppliers master
in the master menu
• Enter your products master in the master menu
• Verify before submission
• Manage sub-users carefully
• Register for other facilities carefully – There are
other facilities to register. They are SMS based and
Android based e-Way Bill management and
registration to work as a transporter.
• API Interface - The best method for the large tax
payers, who generate the large number of e-Way
Bills, is API interface.

32. E-WAY BILL
(PROCEDURAL PART)

33. REGISTRATION ON E-WAY
PORTAL
 For working on E-way Bill portal, we have to separately
registered on E-way portal, on which we can reach
through
 http//: ewaybill.nic.in
 The screen would be displayed having following option
 1) Login thru User ID & Password
 2) Way Bill Registration
 3) Enrolment for Transporter
 4) Enrolment for Officers

34. E-way Bill Portal Home Page

35. E-way Bill Portal - Login

36. REGISTRATION FORM

37. REGISTRATIO
N FORM

38. REGISTRATION FORM
 After clicking “Send OTP”
 OTP will come on registered mobile, which you have to
verify and then validated. After this validation System
will ask you to put USER NAME and PASSWORD of your
choice which can be 8-15 character of any combination
of Alpha-numeric and may contain special character but
should be a different from your existing USER Name &
Password already used for GSTN portal. Now the
Register person can work on this E-way Bill portal using
his USER ID and PASSWORD.

39. REGISTRATION FORM
 Before creating this USER ID and PASSWORD, please
collect the following
 1) GSTIN
 2) Registered Mobile No. for OTP (No new mobile it
would be the same as registered on GSTN portal)
 3) USER ID (Which you want to create)
 4) PASSWORD (Which you want to retain)
 Keep your USER ID & PASSWORD secured and can be
used for this purpose.

40. ENROLMENT FOR UNREGISTERED
PERSON
 The following persons are also required to work on E-
way bill portal in spite of the facts that they are not
required GSTIN and hence they are not registered on
GSTN portal but required their Enrolment on the E-
way Bill portal
 1) Transporter
 2) Warehouse operator
 3) Godown owner
 4) Cold Storage owner

41. Documents required by
transporter
 These specified person must collect the following for
Enrolment on E-way Bill portal
 PAN Card
 Aadhar Card of the primary signatory
 Principle place of business (Ownership Proof / Rent
Agreement / Consent letter, etc.)
 Valid Mobile Number for Registration (OTP)
 Valid E-mail ID for Registration (OTP)
 USER ID and PASSWORD ( which you want to create and
retain for the purpose) of 8-15 Alpha Numeric Number with
or without special character.
 For Enrolment he has to click the button “Enrolment for
transporter” and screen would be seen as follow

46. TRANS ID
 After submitting the Enrolment Form, the system will
issue the 15 digit TRANS ID, which would be the
Enrolment number of the transporter and he has to give
this enrolment number to each and every registered
person for whom he is working as transporter and this
TRANS ID is required to be mention in Part A of the EWB-
1 filed by the Registered person.

47. Forgot PASSWORD
 In case PASSWORD is not remember then the same can be taken by
clicking on requisite button on the Home page of the portal.
 On clicking “FORGOT PASSWORD” screen would be as follow which
will ask for
 a) USER ID
 b) GSTIN / TRANS ID
 c) State
 d) Pin code of principle place
 e) Registered Mobile Number
 f) Catches
 Submit {GO} button, one time password would come on Registered
Mobile, that can be used for creating New Password for the
purpose.

48. Forgot USER ID
 In case USER ID is not remember then the same can be taken by clicking on
requisite button on the Home page of the portal.
 On clicking “FORGOT USER ID” screen would be as follow which will ask for
 a) GSTIN / TRANS ID
 b) State
 c) Pin code of principle place
 d) Registered Mobile Number
 e) Catches
 Submit {GO} button, USER ID would come on Registered Mobile Number.
(Please note that USER ID can not be changed, so keep in mind while choosing
USER ID.
 Please note that three wrong attempts would block the wrong USER ID or the
wrong PASSWORD for a period of 15 minutes. So either use the correct user ID
/ PASSWORD or use the forgot User ID / Password {button on home page) of
the portal.

49. Forgot password

50. Forgot username
.

51. LOGIN TO E-WAY PORTAL
 Now using the USER ID and the PASSWORD, you can LOGIN
on the portal for working on the following
 1) E-way Bill (Generating/Updating/Cancel/Print)
 2)Consolidate E-way Bill (Same as above)
 3) Reject (If generated buy other and not acceptable to
you then you can REJECT the same)
 4) Report (Various kinds of reports are available)
 5) Master ( Master can be created for buyers, suppliers,
transporters, product details, etc.
 User Management ( sub users can be created, modified,
freezed)
 Registration ( Option to register for SMS, Android App, API
Facility, etc.)

52. FACILITIES AVAILABLE ON E-WAY PORTAL
.

53. DOCUMENTS IN HAND FOR GENERATINGE-
WAY BILL
 For Generating NEW E-way Bill, the Registered person should be having
 1) Valid Tax Invoice or Bill of supply or Delivery Challan.
 2) Transporter ID
 3) Document No. of GR / RR / AWB Bill / Shipping Bill
 4) Vehicle No. if available (Otherwise transporter will fill it up before commencement for
transportation)
 Please note that If Master is complete then requisite entries can be updated from masters.
 In case E-way bill generated by supplier then his details would be auto populated while
clicking outward
 In case E-way bill generated by buyer then his details would be auto populated while
clicking inward
 One entity having different place of business in the same states then option to enter the
desired place of business is available at the appropriate place.
 Approximately distance of transportation to take from reliable source.
 Click on button “Generate” on the E-way Bill option and screen would be seen as follow

54. ENTER THE DETAILS
.

55. GENERATING E-WAY BILL
 After submitting the requisite details in Part A, Now
Part-B requires only the vehicle number which can be
filed either by the generating person or by the
transporter from his LOGIN as after submitting part A it
is visible with al three means buyer, seller, transporter
 Once vehicle No is filled either by generating person or
transporter, a Valid E-way bill 12 Digits, would be
generated on the common portal and time schedule will
start from the time mention in the E-way Bill.
 See the following screens for the purpose

56. .

57. CHANGE IN VEHICLE NUMBER
 Once E-way bill generated thereafter need may arise to
change the vehicle due to break down or may be any other
reason, then needs to update the vehicle number before
commencement of movement in new vehicle.
 Either the generator person or the transporter can update
the new vehicle number in the existing e-way bill. This
type of changes can be made in any numbers without any
restriction.
 For this login to the portal select E-way bill and sub menu
updating e-way bill, the screen will ask one of the three
option --- E-way Bill No. Or Generated Date or Generator
TIN but preferable to select from E-way Bill Number, The
screen would be shown as follow
 The Latest vehicle number should be updated on the E-way
bill which intercepted the vehicle by the proper officer.

58. CHANGE IN VEHICLE NUMBER
.

59. CHANGE IN VEHICLE NUMBER
.

60. CANCELLATION OF E-WAY
BILL
 E-way Bill can be cancelled by the generating person in
the following situation
 1) Mistake in the E-way Bill and already submitted
 2) E-way generated but movement not commenced and
unreasonable time already wasted
 E-way bill can be cancelled within 24 hours of its
generation
 E-way bill can not be cancelled even movement started
and verified by the proper officer
 E-way Bill can be cancelled by selecting E-way Bill sub
menu canceled Button and screen would be as follow

61. CANCELLATION OF E WAY
BILL
.

62. PRINT OF E-WAY BILL
 Print of E- way Bill
 It can be printed by either of the party, buyer, supplier,
transporter
 Put the E-way Bill number, which you wants to print,
under the menu E-way Bill sub menu Print E-way Bill
 It can be printed in summary manner in one page or in
detailed version in multiple pages.
 Printing E-way bill screen would be as follow

63. PRINT E-WAY BILL NO.
.

64. PRINT E-WAY BILL
.

65. ENTRIES FOR CONSOLIDATED E-WAY BILLS
.

66. PRINT OF CONSOLIDATED BILL
.

67. CANCELLATION OF CONSOLIDATED BILL
.

68. PRINT OF CONSOLIDATED
BILL.

69. UPDATE VEHICLE NUMBER FOR CONSOLIDATED E-WAY BILL
.

70. UPDATE VEHICLE NUMBER FOR CONSOLIDATED E-WAY BILL
.

71. ENTRIES IN PRODUCT MASTER
.

72. ENTRIES IN CUSTOMER MASTER
.

73. CUSTOMER MASTER
.

74. SUPPLIER MASTER
.

75. TRANSPORTER MASTER
.

76. REJECT E WAY GENERATED BY OTHER IN 72 HOURS
.

77. MY MASTER REPORT
.

78. .

79. .

80. .

81. .

82. .

83. .

84. .

85. Any Question
Please ?
CA VAIBHAV JAIN
B.COM(H), FCA, ACS, LLB, MBF (ICAI)
MOBILE NO. 9711310004
E M A I L I D : VA I B H AV J A I N @I N M A CS . C O M
W E B S I T E : W W W. V I N O D J A I N C A . C O M