e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of section 68 of the Goods and Services Tax Act read with rule 138 of the rules framed thereunder. It is generated from the GST Common Portal by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement. Now check more details for Points to be noted about Eway Bill from below….

Points to be noted about Eway Bill

  • Every registered person should furnish details of goods in Part A of EWB01, when the value of goods exceeds Rs.50000/-
  • Necessary for all the supplies (sale), transfers, job work, export/import, sales return and also inward supply from an unregistered person
  • After giving details of Part B of EWB-01, eway bill can be generated
  • Part A contains details of GSTIN of recipient, Place of delivery, Invoice/Challan number, date, value of goods, HSN, reason (sale/job work) and Consignment Number/receipt
  • Part B contains details of Vehicle number
  • Optional for value of goods less than Rs.50000
  • No need to update the details in Part B for the distance of 10 kms from Supplier to Transporter for further transportation or Transporter to final Recipient within the state
  • Necessary by a registered person when receives supplies from unregistered person
  • EBN – Eway Bill Number will be made available after generation of eway bill
  • Update the details of transferring goods from one conveyance to another conveyance in the course of transit in EWB-01
  • A consolidated eway bill in EWB-02 can be generated when multiple consignments are moved in the same conveyance – each EBN will be given in the consolidated bill
  • The details of Part A of EBW-01 will be available for GSTR-1
  • An Eway bill can be cancelled within 24 hours if the transport doesn’t take place
  • Eway bill can’t be cancelled after verification by officials
  • Validity – for up to 100 kms – 1 day, for every additional 100 km or part thereof – additional one day – can be extended at the intention of the commissioner
  • When not able to transport within the validity due to nature calamities, an another eway bill can be generated by updating the details in Part B
  • Validity of 1 day is calculated from the time eway bill is generated
  • The details will be made available to registered recipient, who can accept/reject within 72 hours from when it is made available to him else the same will be deemed to be accepted
  • One eway bill for all state while in transit
  • No eway bill for non-motorised vehicle
  • Can be generated by SMS/Web/App
  • Details of inspection will be updated in EWB-03
  • When the transport is detained for more than 30 minutes, the same can be informed in EWB-04

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