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e-Way Bill is an electronic way bill for the movement of goods to be generated on the e-way bill portal. e-Way Bill is required for a transparent and hassle-free movement of goods across India.
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.
Form GST EWB-01 is the e-way bill document that needs to be carried by the person in charge of the conveyance for movement of goods where the value of the consignment exceeds Rs. 50,000 whether or not a supply. The e-way bill format contains the details of the sender, receiver and the transporter (if the seller is not the transporter).
Value of consignment means the value of goods mentioned in the invoice/ bill of supply/ challan and shall include the taxes in the form of CGST/ SGST/ IGST. However, the value of goods excludes the value of any exempt goods billed together with taxable goods.
The consignor or consignee should generate the e-way bill when the value of goods transported is more than Rs. 50,000 (each consignment or all consignments put together) in their own vehicle/railways/ airways/ ship. However, where transport is by road, and the consignor/consignee does not generate the e-way bill as the case may be, the onus lies on the transporter/GTA to generate the e-way bill. The transporter/GTA has to generate an e-way bill based on the consignor’s Part-A/ invoice details.
e-Way Bill has to be generated even if the value of goods is below Rs. 50,000 for the following:
1. Job-Work: Goods sent by the principal from one state to a job worker in another state.
2. Handicraft Goods: e-way bill should also be generated in the inter-state transport of goods by a dealer exempt from GST Registration.
A user has to register on the common portal of e-way bills before starting using the services. e-Way Bills can be generated in a number of ways. GSTN has provided the following modes for generating e-way bills:
The EWB-01 has to be generated online on the e-way bill portal. The form GST EWB-01 consists of the 12-digit e-way bill number, date of the generation with the name of generator, validity period of the e-way bill. The contents of the form can be divided into two parts as follows:
|PART A||PART B|
The view of the form as laid down in the rules is as follows:
Part-A has to be filled at the time of generation of the e-way bill by:
Part-B with vehicle or conveyance details must be filled up if the supplier himself is transporting goods on either own or hired a conveyance. However, the supplier can send details of Part-A of the e-way bill to the transporter when using the transporter services. Then the transporter generates an e-way bill filling up Part-B and only after being authorised by that supplier.
However, Part-B details are not required where the goods are transported for a distance of less than fifty* kilometres within the State or Union territory between consignor-consignee place.
*changed with effect from 7th March 2018
The view of the form as laid down in the rules is as follows:
The view of how the e-Way Bill looks like when generated online
Note the QR code at the top of the e-way bill that can be scanned with the reader to get more consignment details or the generator. In addition, the person-in-charge of the vehicle can now carry a copy of the e-way bill or the EWB number in the following ways:
You can download the save the e-way bill by following the below steps
Step 1: Log in to the e-way bill portal and click on ‘Print EWB’ under the ‘e-way bill’ tab.
Step 2: Enter the e-way bill number and click on ‘GO’.
Step 3: The e-way bill details will be displayed and then click on the ‘Print’ button available below.
Step 4: Select the destination as ‘Microsoft Print to PDF’ or ‘Save as PDF’ and select the desired location where you want to save the e-way bill.
Note: You can print or download the detailed e-way bill by clicking on ‘Detailed Print’.
Where the supply of goods is made by an unregistered person to a registered person, the e-way bill shall be generated by the recipient of such goods, as for the purpose of supply he is said to be the person causing the movement of goods. Therefore, the recipient, in this case, would generate an e-way bill by furnishing details in Part-A of FORM GST EWB – 01
Yes, an e-Way bill is required to be generated where the consignor or consignee transports the goods in his own vehicle or a hired one. In such a case, the person causing the movement of goods may raise the e-way bill after furnishing the vehicle no. in Part-B of Form GST EWB – 01 if the value is more than Rs.50,000/-.
Under this circumstance, the person can himself generate the e-way bill if registered in the portal as the taxpayer. If the person is unregistered or an end consumer, they need to get the e-way bill generated from the taxpayer or supplier based on the bill or invoice. Alternatively, he can enrol and log in as a citizen and generate the e-way bill.
The e-way bill is generated when the details related to the vehicle number are furnished in Part-B of Form GST EWB-01. Therefore, the validity of the e-way bill will start from the date when the vehicle number will be updated in such form, not merely on updating the transporter ID.
The goods are required to be transported within the validity period of the e-way bill. However, it is provided that under circumstances of exceptional nature, the transporter may generate another e-way bill after updating the details in Part-B of Form GST EWB-01. These circumstances could be said to be exceptional. However, further clarification is required in the absence of a specific meaning of the term “exceptional nature”.
The consignor, consignee or transporter may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of Form GST EWB-01 for further movement of consignment. But once the details have been uploaded in Part-B by the transporter, such e-way bill numbers shall not be allowed to be assigned to any other transporter. Hence, any changes in Part-B of the e-way bill may be made only by transporter “A”, not by transporter “B”.
The government amended GST rules on 23rd January 2018 to include the transport document number to the Part-B of Form GST EWB-01. The transport document number indicates the goods receipt number or railway receipt number or airway bill number or bill of lading number issued by the respective transporter, as may be selected by the person.