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.
Extension in the Validity of e-way bills
Update as on 9th June 2020
Any e-way bills generated on or before 24th March 2020 (whose validity has expired on or after 20th day of March 2020) is extended till 30th June 2020.
Update as on 5th May 2020
Any e-way bill generated on or before 24th March 2020 remains valid until 31st May 2020, if its validity period expires anytime between 20th March 2020 and 15th April 2020.
Update as on 3rd April 2020
The validity of the e-way bill extended till 30th April 2020, if the e-way bill expires between 20th March 2020 to 15th April 2020.
Further, the CBIC’s notification of extended time limit up to 30th June 2020 for any compliance falling due between 20th March 2020 and 29th June 2020 does not apply to the generation of e-way bills after 15th April 2020.
Following are some of the important points to be noted for goods transported through road :
- 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
