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Electronic Way Bill

Presented by
M.K.MADHIVANAN
Superintendent
Chennai Outer

1

 Every registered person causes movement of
goods shall generate E-way bill prior to
commencement of movement of goods if the
value is exceeding Rs.50000/-.
(a) In relation to a supply
(or)
(a) for reasons other than supply (sales return;
stock transfer; movement of job work etc)
(or)
(a) due to inward supply from an unregistered
person.

Part B Recipient. relating to transporter)  Who will generate E Way Bill? One who transports Supplier. registered person to fill part B and transporter to generate e way bill .Part B If not above. Form GST EWB-01 Two Parts – A( Information) and B( For generation of E way bill.

or by railways or by air or by vessel. on the common portal and (a) Where the goods are transported by the registered person as a consignor or the recipient of supply as consignee. furnish information relating to the said goods in Part A of FORM GST EWB-01. electronically. Before commencement of movement. whether in his own name or a hired one. . the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.

the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01 .(b) Where the E-way bill is not generated either by the consignor or by the consignee. and the goods are handed over to the transporter. for transportation by road.

 What if the value less than Rs. then the unregistered person or the transporter at his option may generate E-way bill. 50000/- or  Movement caused by unregistered person. and  Recipient is also unregistered or unknown ● If the value of consignment is less than Rs.50000. .

. where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation. the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

 where the goods are supplied by an unregistered supplier to a recipient who is registered.  The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel . the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

generate a new E- way bill on the common portal in form GST EWB-01 mentioning the mode of transport. Once bill is generated. the transporter my transfer the goods from one conveyance to another in the course of transit shall.  During transit if the goods could not be transported due to break down or for any other reasons. the recipient and the transporter on the common portal. before such transfer and further movement of goods. . a unique E-way bill number (EBN) will be made available to the supplier.

. the transporter shall indicate the serial number of E-way bills generated in respect of each such consignment on the common portal and a consolidated E-way bill in Form GST EWB-02 shall be generated by him prior to movement of goods. When multiple consignments are transported in single conveyance.

. and may also generate a consolidated e-way bill in FORM GST EWB- 02 on the common portal prior to the movement of goods. the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan. Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees. as the case may be.

 Part A of FORM GST EWB-01 Precursor to GSTR 1 Made available to supplier for furnishing in GSTR1  If unregistered supplier Electronically by mobile number/ E Mail. if available .

 E way Bill and EBN generated.  Once If E Way bill is verified in transit. then the bill cannot be cancelled . but goods not transported (or) not being transported as per the details furnished in the E-way bill then?  Cancel E Way Bill within 24 hours of its generation through common portal or directly through a facilitation centre notified by Commissioner.

S/No Distance Validity Period 1 Upto 100 km One day 2 For every 100 km or One additional part thereof thereafter day .

the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. the goods cannot be transported within the validity period of the e-way bill. under circumstances of an exceptional nature. Validity Extension?  By Commissioner  Not individual consignment but for categories of goods by way of notification  The “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated.  where. .

who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. if registered.  Non-communication of acceptance or otherwise within 72 hours Deemed acceptance . The details of E-way bill generated shall be made available to the recipient. on the common portal.

 (c) where the goods are being transported from the port. air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs. airport. where the goods being transported are specified in Annexure. (154 items)  (b) where the goods are being transported by a non- motorised conveyance. and  (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the GST Rules of the concerned State. .

either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner  RFID mapping may be made compulsory for class of transporters ( Notn by Commissioner) . as the case may be or Invoice reference number generated on portal  A copy of the E-way bill or the E-way bill number. Invoice or bill of supply or delivery challan.

a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. Registered person may obtain an Invoice Reference Number from the common portal by uploading. the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.  Where the registered person uploads the invoice under sub-rule (2). . on the said portal.

 when circumstances so warrant. .(a) tax invoice or bill of supply or bill of entry. require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. or (b) a delivery challan. the Commissioner may. by notification. by notification. Commissioner may. . require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill. where the goods are transported for reasons other than by way of supply.

 Connectivity Issues? Internet breakdowns?  Commissioner by Notn may …. Require person-in-charge of conveyance to carry invoice/ delivery challan etc ( instead of E-way bill) .

after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf ..  Physical verification to be by authorised as proper officers  On receipt of specific information of evasion of tax. physical verification of a specific conveyance …. RFID readers to be installed at places meant for verification and movement of vehicles shall be done through such RFID once the E- way bill has been mapped.

03 _  Once physical verification done. . No further verification in the state Unless specific information relating to evasion of tax is made available subsequently.03 )  Final report With in three days of the inspection(Part B of FORM GST EWB . A summary report of every inspection of goods in transit with in 24 hours (Part A of FORM GST EWB .

 Facility for uploading information regarding detention of vehicle  Where a vehicle has been intercepted and detained for a period exceeding thirty minutes.04 on the common portal .  the transporter may upload the said information in FORM GST EWB.

B B Vehicle Number .PART .A A1 GSTIN of Recipient A2 Place of Delivery A3 Invoice or Challan Number A4 Invoice or Challan Date A5 Value of Goods A6 HSN Code A7 Reason for Transportation A8 Transport Document Number PART .

 Place of Delivery shall indicate the PIN Code of place of delivery.  Reason for Transportation shall be chosen from the table below. HSN Code in column A.  Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. .

Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others .

8.27 /2017 – Central Tax dated 30.Notification No.2017 FORM GST EWB-02 Consolidated E-Way Bill FORM GST EWB-03 Verification Report (after transit check) FORM GST EWB-04 Report of detention FORM GST INV – 1 Generation of Invoice Reference Number .

THANK YOU 29 .