Important Points About e-Way Bill – GK Updates

Dear Aspirants Here we have given brief details about E- Way Bill in the exam point of view. Candidates those who are preparing for IBPS / SBI / SSC / Insurance exam and all other competitive exams can use this.

About E- Way Bill:

E- Way Bill is an electronic way bill for movement of goods which can be generated on the E- Way Bill Portal. Transport of goods of more than Rs. 50,000 (Single Invoice/bill/delivery challan) in value in a vehicle cannot be made by a registered person without an E- Way bill. Alternatively, E- Way bill can also be generated or cancelled through SMS, Android App and by Site-to-Site Integration (through API). When an E- Way bill is generated a unique E- Way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

When Should E-Way Bill be issued?

E-Way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 (either each Invoice or in (aggregate of all Invoices in a vehicle/ Conveyance))

  • In relation to a ‘supply’
  • For reasons other than a ‘supply’ ( say a return)
  • Due to inward ‘supply’ from an unregistered person

For this purpose, a supply may be either of the following:

  • A supply made for a consideration (payment) in the course of business
  • A supply made for a consideration (payment) which may not be in the course of business
  • A supply without consideration (without payment)In simpler terms,  the term ‘supply’ usually means a:
  1. Sale – sale of goods and payment made
  2. Transfer – branch transfers for instance
  3. Barter/Exchange – where the payment is by goods instead of in money

Therefore, E- Way Bills must be generated on the common portal for all these types of movements.

For certain specified Goods, the E- Way bill needs to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000:

  1. Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker.
  2. Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

Persons Who Should Generate an E-way Bill?

  • Registered Person – E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry E-Way bill even if the value of goods is less than Rs 50,000.
  • Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. 
  • Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.

Unregistered Transporters will be issued Transporter ID on enrolling on the e-way bill portal after which E-way bills can be generated.

If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment.

If both the consignor and the consignee have not created an e-way bill, then the transporter can do so * by filling out PART A of FORM GST EWB-01 on the basis of the invoice/bill of supply/delivery challan given to them.

How to generate E-Way Bill?

E-Way Bill can be generated on the e-Way Bill Portal. All you need is a Portal login. For a detailed step-by-step guide on e-Way Bill Generation in the official Portal of E-Way Bill.

Documents or Details required to generate E-Way Bill

  1. Invoice/ Bill of Supply/ Challan related to the consignment of goods
  2. Transport by road – Transporter ID or Vehicle number
  3. Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document

Cases when E-Way bill is Not Required:

In the following cases it is not necessary to generate e-Way Bill:

  1. The mode of transport is non-motor vehicle
  2. Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
  3. Goods transported under Customs supervision or under customs seal
  4. Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
  5. Transit cargo transported to or from Nepal or Bhutan
  6. Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
  7. Empty Cargo containers are being transported
  8. Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.
  9. Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
  10. Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
  11. Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.