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E-Way Bill Requirements – Transportation of Goods by Airways

Updated on:  

08 min read

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.

17th March 2021
1. The e-way bills portal has released an update stating that e-way bills cannot be generated with only SAC codes (99) for services. There should be a minimum of one HSN code belonging to goods mentioned mandatorily.
2. Vehicle type ODC is provisioned for transport mode ‘Ship’.
3. Transporters are provided with a report of e-way bills based on the assigned date.

22nd December 2020
1. The CBIC increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:
(a) It is one day – For a distance of up to 200 km as against earlier 100 km
(b) An additional day is taken- For every additional 200 km or part thereof, as against previously notified additional 100 km or part thereof
2. Regarding blocking of the e-way bill where a taxpayer fails to file GSTR-3B, the provision has been amended to replace two or more months with two or more tax periods. The same has been changed to include the quarterly return filers.

16th November 2020
1. According to Rule 138E (a) and (b) of the CGST Rules, 2017, the e-way bill generation facility of a taxpayer will be restricted, if the taxpayer fails to file their Form GSTR-3B returns or statement in Form GST CMP-08, for tax periods of two or more.
2. On 1st December 2020, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of e-way bill in case of:
(a) Non-filing of two or more returns in Form GSTR-3B for the months up to October 2020; and
(b) Non-filing of two or more statements in Form GST CMP-08 for the quarters up to July to September 2020
3. From 1st December 2020 onwards, blocking of e-way bill generation facilities would be made applicable to all taxpayers, irrespective of their Aggregate Annual Turnover (AATO), according to the terms of Rule 138E (a) and (b) of the CGST Rules, 2017.
4. The blocking will take place periodically from 1st December 2020 onwards.
5. To continue generating e-way bill on the e-way bill portal, taxpayers are advised to file their pending GSTR-3B returns/GST CMP-08 statements immediately.

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.

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