E-Way Bill Requirements – Transportation of Goods by Road

E-way bill is an electronic waybill generated on the GST portal for the movement of goods. Any supplier/agent is transporting goods where the consignment value greater than Rs. 50,000 is required to generate and produce this e-way bill. It comprises of two parts and they are:

• Part A request for the details such as recipient GSTIN, place of delivery, invoice or challan number and date, HSN code, goods value, transport document number (Goods Receipt Number in the case of road transport) and reasons for transportation.
• Part B comprises of transporter details (Vehicle number and transporter ID). The part B containing transport detail is used to generate the e-way bill.

Latest Updates:

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.

Following are some of the important points to be noted for goods transported through road:

1. Vehicle number should be provided along with the transporter ID in part B
2. Where the goods are transported by a supplier, then the supplier must provide details in Part-A required for generation of e-way bill to the transporter.
3. Based on the information provided by the supplier, the transporter then generates the e-way bill by completing Part-B.
4. If goods are transported in an own vehicle or a hired vehicle by a supplier then the supplier can himself fill in the Part-B information.
5. Once the transporter provides the information about the transport or vehicle number etc, a unique e-way bill number or EBN can be obtained.
6. If during the transit, the vehicle is changed then transporter will have to update details of conveyance in the e-way bill on the GST portal.
7. Goods can be transported with just Part-A details only: a) If goods are transported for a distance of less than 50 km within the State from suppliers place to a transporter for delivery b) If goods are transported for a distance of less than 50 km from a supplier to a recipient.
8. E-way bill generated on the GST portal is valid across all States and Union Territories.
9. For a distance up to 100 km the E-way bill generated is valid for one day. For every 100 additional kms, the e-way bill will be valid for an additional day.
10. If due to some unforeseen situations, the transport cannot be completed within the validity period then the transporter can generate a new e-way bill by updating transport details. Reason for transportation can be any like supply, sales return, Own use, job work  etc
11. If there are multiple vehicles involved in the goods transport, then the supplier should issue the invoice before the completion of the first consignment and for each subsequent consignment, there should be copies of corresponding delivery challans and an invoice copy. However, the original invoice will be sent with the last consignment

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