What is an Eway bill?

An e-way bill (an electronic Way Bill) system under the Goods and Services Tax (GST) regime replaces manual or paper-based Way Bills (commonly known as road permits) that were required for movement of goods in most states under the erstwhile VAT regime.

Why is an Eway bill required?

Section 68 of the Goods and Services Tax Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding 50,000/- or above as may be specified to carry with him such documents and such devices as may be prescribed.

When Should One Generate an Eway bill?

Generation of e-way bills is required on inter-state and intra-state movement of goods nation-wide in relation:

  1. To a supply

  2. For reasons other than a supply (say a return)

  3. Due to inward supply from an unregistered person

What is QWay?

Quay E-Way (QWay) is used to generate eway bill directly from SAP system. It ensures easy and seamless generation of e-way bill with just one click. With more than 30 validation checks this ensures data accuracy and avoidance of any errors. It also consists of various features & reports such as import / export process, cancelled bill, delay & extension alerts for transfers, notify consignee for shipment receipt or request extension and much more. This software also avoids hassles of dual entry and speeds up your business operations.

What is Supply in Relation to Eway bill?

Here, a supply could be any of the following:

 

 

 

Who is Authorised to Generate Eway bill?

1. Any person who is registered under GST

2. If the registered person is a consignor or consignee or transporter of the goods

Validity of an Eway Bill

Validity of the e-way bill depends upon the distance the goods have to be transported.

1. Transportation modes or regular vehicles - For every 100 KMs or part of its movement, one day validity has been provided.

2. For Over Dimensional Cargo* vehicles - For every 20 KMs or part of its movement, one day validity is provided. This validity expires on the midnight of last day.

* Over Dimensional Cargo mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules 1989 made under the Motor Vehicles Act, 1988.

What happens if the Eway bill expires?

The goods are not supposed to be moved. However, under circumstance of ‘exceptional nature and trans-shipment’, the transporter may extend the validity period after updating reason for the extension and the details in PART-B.

List of Items Exempt from Eway Bill

No e-way bill is required to be generated in the following cases:

a) Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017

b) Goods being transported by a non-motorised conveyance

c) Goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs

d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State or Union territory

e) Goods which are treated as no supply under Schedule III of the CGST Act, as per the specified GST exemption lists

f) Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee

g) Where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail

h) Where empty cargo containers are being transported

 (i) Where the goods are being transported under customs bond from an inland container depot or a  container freight station to a customs port, airport, air cargo complex and land customs station, or  from one customs station or customs port to another customs station or customs port, or

(ii) under customs supervision or under customs seal

 i) where the goods being transported are transit cargo from or to Nepal or Bhutan

 j) Where the goods are being transported upto a distance of 20 kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.

k) Consignment value less than Rs. 50,000 or above

For full list of items exempt from e-way bill please refer to link below:

http://www.cbic.gov.in/resources//htdocs-cbec/gst/CGST_09102018.pdf;jsessionid=21F9DE2C590BE6CA527C4883660E67E1

Part A of Eway Bill Form

Part-A can be shared or used by transporter or consigner later to enter the Part-B and generate the e-way bill. Consigner can enter invoice details in Part A of e-way bill and keep it ready for entering details of mode of transportation in Part B of e-way bill.

Part B of Eway Bill Form

Without filling Part-B, printout of e-way bill would be invalid for movement of goods. Only exception is for within the same state movement between consignor place to transporter place, if distance is less than 50 Kms.

 

Can I modify or cancel or delete the Eway Bill?

The e-way bill once generated cannot be deleted. Further, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. However, it can be cancelled by the generator within 24 hours of generation.

 

Who can reject Eway bill and why?

The consigner of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. The receiver party can communicate the acceptance or rejection of such consignment within 72 hours from the time of generation of e-way Bill or the time of delivery of goods whichever is earlier, post which it will be deemed that he has accepted the details.

When, why & who can extend validity of Eway bill?

Validity of the e-way bill can be extended under “exceptional nature & trans-shipment”. It can be done if the consignment has not reached the destination within the validity period.

Circumstances leading to extension of e-way bill may include natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc.

The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period.

 

When & who can update the vehicle no and transporter id in Eway bill?

 

At all times an e-way bill should have the current vehicle number in which it is carrying the consignment. There may be requirement to change the vehicle number after generating the e-way bill or after commencement of movement of goods, due to trans-shipment or due to breakdown of vehicle.

The generator or transporter of the e-way bill can update the new vehicle number in Part B of the e-way bill.

 

Consolidated Eway Bills

Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). The transporter carrying multiple consignments of various consignors and consignees in one vehicle can generate and carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.

What if different/several modes of transport are used for the shipment?

One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with new mode of transportation.

What is Transporter ID or TRANSIN?

TRANSIN or Transporter id is 15 digit unique number generated by eway bill system for unregistered transporter, once he enrolls on the system which is similar to GSTIN format and is based on state code, PAN and Check sum digit. This TRANSIN or Transporter id can be shared by transporter with his clients, who may enter this number while generating e-waybills for assigning goods to him for transportation.

An E-Way Bill (an electronic Way Bill) system under the Goods and Services Tax (GST) regime replaces manual or paper-based Way Bills (commonly known as road permits) that were required for movement of goods in most states under the erstwhile VAT regime.

Generation of E-Way Bills is required on inter-state and intra-state movement of goods nation-wide.

Section 68 of the Goods and Services Tax Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.

A copy or the number of an E-Way bill generated needs to be carried by the person in charge of transportation of goods, along with the copy of the invoice or delivery challan. An E-Way bill can be carried in the form of a printout (physical form), an SMS (electronic form) or even written on an invoice.

Supply made in the normal course of business

Supplies made which may not be in the normal course of business

Supplies made without receiving any payment

Exchange - Payment by products or goods instead of money when purchasing

Transfer - across branches of the same business

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