• E-way bill is a mechanism to ensure that goods being
  • transported comply with the GST Law and is an effective tool
  • to track movement of goods and check tax evasion.
  • An e-way bill contains two parts- Part A to be furnished by the person who is causing movement of goods in FORM GST EWB-01. Part-A once submitted can not be altered

  • part B (transport details) to be furnished by the person who is transporting the goods in FORM GST EWB-01. Part-B details can be updated with Vehicle details.
  • Common Portal  for E-waybill is Eaybill.nic.in

The validity of e-way bill depends on the distance to be traveled by the goods. For a distance of less than 100 Km the e-way bill will be valid for a day from the relevant date. For every 100 Km thereafter, the validity will be additional one day from the relevant date..

Further, if under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill. However, an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B of the CGST Rules, 2017 .

If E-way bill are not issued in accordance with the provisions contained in Rule 138 of the CGST Rules,2017 same will be considered as contravention of rules.

As per Section 122 of the CGST Act, 2017 any person who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to a penalty of Rs.10,000/- or tax sought to be evaded (wherever applicable) whichever is greater.

As per Section 129 of CGST Act, 2017 where any person transports any goods or stores any goods while they are in transit in contravention of the provisions all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure.

The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods where rules are applicable.

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

  • üTransport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017
  • ügoods being transported by a non-motorised conveyance; 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;
  • üin 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; and
  • Consignment value less than Rs. 50,000/-

As per New e-waybill rules notified below are the important  points for movement of Goods under E-waybill rules:

Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees for below purpose:

  1. in relation to a supply; or
  2. for reasons other than supply; or
  3. due to inward supply from an unregistered person,
before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, 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. (3) Where the e-way bill is not generated under above sub rule (2) and the goods are handed over to a transporter for transportation by road, 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 registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:  
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