Dec 202018

Procedural aspects of E way bills

Basic procedure:

The following is the basic procedure to generate an e-Way bill

  1. Furnish information in Form GST EWB-01 (PART A and PART B) before the commencement of movement of goods (on
  2. PART A contains the consignment details which cannot be changed later are as under.
GSTIN GSTIN of supplier and recipient of goods. (If unregistered, “URP” shall be entered)
Place of Dispatch / Delivery It shall indicate the PIN Code of the places of Dispatch / Delivery. Option available to enter the addresses of these places (not mandatory)
Document Number It shall contain reference of Invoice No., Bill of supply No., Delivery Challan No.
Document Date Date shall be based on the date of document, as specified above.
Value of Goods Value shall be determined in accordance with Section 15 and shall include CGST, SGST or UTGST, IGST and Cess, if any
HSN Code If Annual Turnover (in preceding FY) is less than Rs. 5 Cr. – 2 Digits

If Annual Turnover (in preceding FY) is more than Rs. 5 Cr. – 4 Digits

Reason for Transport Following are the available options:

(i) Supply (ii) Export / Import (iii) Job Work

(iv) SKD / CKD – i.e., Semi Knocked Down / Completely Knocked Down (v) Recipient not known (vi) Line Sales (vii) Sales Returns (viii) Exhibition or fairs (ix) For own use (x) Others

  1. PART-B contains the details of the conveyance to be entered.
  2. A unique e-Way number (EBN) will be generated on the portal after the details as mentioned above are filled.
  3. Obtain a print of the details along with the unique (EBN) generated after the details are uploaded
  4. Move the goods under the cover of the e-Way bill and the ‘tax invoice’ or such other document
  5. Acceptance / rejection of the e-Way bill to be made within 72 hours of details being available on portal (OR time of delivery of goods if earlier than 72 hours) – Else it results in deemed acceptance
  6. PART A slip is a temporary number generated after entering all the details in PART-A. This can be shared or used by the transporter or the client who can later enter the details in PART B and generate the e-Way bill. This is useful when you have prepared the invoice and when transporter details are not available. This is temporarily stored on the portal and once the transporter details are entered in PART B the e-Way bill can be generated.
  7. The details of conveyance are not required to be declared if the distance between the place of consignor and the place of transporter is less than 50 Kms. It is not required even where the distance between the place of transporter and the place of consignee is less than 50 Kms.
  8. Where the goods are transported by railways or by air or vessel, the e-Way bill shall be generated on the common portal in Part B of Form GST EWB-01. Where the goods are transported by railways, the railways shall not deliver the goods unless the e-Way bill is produced at the time of delivery. The time period for filling details in Part B shall be furnished within fifteen days of furnishing details in Part A.
  9. Where the goods are transported by the registered person using his own conveyance or public conveyance by road then Part B of Form GST EWB-01 must also be filled in addition to part A of Form GST EWB 01.
  10. Transporters not registered under GST who wish to cause the movement of goods shall enroll on the portal to get a 15-digit unique Transporter ID or TRANSIN. This can be shared by them to their clients who may enter this number while generating e-Way bills.
  11. The particulars of PART A cannot be changed even in case of entering the wrong information. The only option left to the person is to cancel the e-Way bill. However, PART-B can be updated any number of times within the overall validity of E way bills.
  12. If E way bill has been verified by a proper officer during its transit it can not be cancelled.

Practical issues:

If a person has more than one place of registered supply Create sub users for a particular place of business and generate the e-Way bill with that business location.

A maximum of 3 sub users can be created for each additional place of business.

Multiple invoice for same customer EWB have to be generated for each invoices separately
Goods are transported from one conveyance to another Details of conveyance in  the  E-Way bill in Part B should be updated