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1. All About E way Bill

3. 1. What is E-Way Bill
• E Way Bill is electronic document
• Contain two parts – Part A and Part B
• To be generated before causing movement of
goods on GST common portal as per rule 138 of
CGST 2017
• To be generated by registered person who cause
movement of goods or transporters
• Prior the actual movement of goods
• Generation of e-way bill on E Way Bill portal

4. 2. Stakeholder of E Way Bills
• 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

5. 3. When and Who should prepare
Part A of E Way Bills
• Statutory Provision:
• Every registered person who causes movement of
goods of consignment value exceeding fifty
thousand rupees—
• (i) in relation to a supply; or
• (ii) for reasons other than supply; or
• (iii) due to inward supply from an unregistered
person shall, before commencement of such
movement, furnish information relating to the said
goods as specified in Part A of FORM GST E Way
Bill-01, electronically, on the common portal
along with such other information as may be
required on the common portal and a unique number
will be generated on the said portal.

6. 4. Who will generate E-way Bill
1.Registration is mandatory to generate E-Way
Bill – GST portal / E-Way Bill common portal
2.Only a registered person can generate E-Way
Bill
3.Un-Registered person cannot generate E-Way
Bill