E-Way Bill Requirements – Transportation of Goods by Airways

In order to curtail tax evasion loopholes, a new system of E-way bill has been introduced by linking GSTIN. Accordingly, the new E-way bill can be generated from the GST portal by filling the form GST EWB-01. This is mandatory for all kinds of goods transported through road/air/ship/rail etc if the value of the goods is above Rs.50,000.

Latest Update

29th August 2021
From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.

4th August 2021
Blocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.

1st June 2021
1. The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill. 
2. the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road. 

18th May 2021
The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN. 
 

In this article let us see some of the important points related to the goods transported through airways.

1. If the goods are transported through airways, then the consignor or the recipient has to complete Part A of Form GST EWB-01
2. For transporting the goods through the airway, apart from the invoice, delivery challan, airway bill number which is the transport document number has to be updated.
3. Airway bill it is not a document of title to the goods and hence it is non-negotiable.
4. The air waybill is a receipt issued by an airline which is an evidence for transporting the goods.
5. If the supplier has not generated the e-way bill then the transporter has to generate for transporting the goods through airways.
6. E-way bill has to be updated with transport document details as soon as the submission and collection of transport document from air authority.
7. E-way bill need not be generated if the goods are moved for customs clearance from an airport, air cargo complex or land customs station to Inland Container Depot or Container Freight Station.
8. But when the goods are transported from the customs to the recipient’s registered place, then the e-way bill has to be generated.
9. E-way bill validity starts when the first entry is made in Part-B – when the transport document number entry (Airway bill no) is first entered.
10. For multiple modes of transportation, as and when the goods reach the concerned location the corresponding transport number has to be updated by the supplier or the transporter.