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What Is E-way Bill
The
Rule 138 of the CGST Rule, 2017 prescribes E-way bill as the document to be
carried by a person in charge of the conveyance carrying any consignment of
goods of the value exceeding fifty thousand rupees. It is generated from the
GST Common Portal for E-way bill system by the registered persons or
transporters who cause movement of goods of consignment before commencement of
such movement.
Persons required to
generate e-way bill
As per sub-rule (1) of
rule 138 of the CGST Rules, every registered person who cause movement of goods
of consignment value exceeding fifty thousand rupees- In relation to a
supply; or For reasons other than supply (i.e. sales return,
rejection, supply of goods for approval, etc.) or due to inward supply from an
unregistered person, Is required to furnish, before commencement of such
movement, information relating to the said goods as specified in Part A of FORM
GST EWB-01, electronically, on the common portal for generation of E-way bill.
In view of the above
provision, the following persons can generate e-way bill, namely:
a) The
consignor as a registered person, or
b) Consignee
as a registered person, or
c) A
transporter of the goods, or
d) An
unregistered transporter, for movement of goods for his clients,
e) Any
other person, for movement of goods for his/her own use.
The primary
responsibility to generate e-way bill is cast on the registered person who
causes the movement of goods (i.e. consignor), If, however, the consignor fails
to generate the E-way bill, the transporter is required to generate E-way bill.
Consignment Value-Meaning
of
As per Explanation 2 to
rule 138, the consignment value of goods shall be the value, determined in
accordance with the provisions of section 15, declared in an invoice, a bill of
supply or a delivery challan, as the case may be, issued in respect of the said
consignment.
a)
Consignment value inclue tax:
Consignment value also includes the Central Tax, State or Union territory tax,
integrated tax and cess charged, if any, in the document. Hence, the
consignment value is total value as mentioned in the document including tax.
b)
Value of exempt supply of goods not
included: The consignment value shall not include the value of
exempt supply of goods where the invoice is issued in respect of both exempt
and taxable supply of goods.
c)
E-way bill is required to be issued
for each consignment: In order to decide whether the consignor
or consignee is required to generate e-way bill or not, the value of goods
determined in the invoice is regarded as the value of consignment. Therefore, a
separate E-way bill is required to be generated for every individual invoice
where value of corresponding consignment exceeds Rs. 50000/-.
Cases, where E-way Bill
is required to be generated irrespective of value of consignment:
a)
Inter-state transport of goods by a
principal to job worker’s place: Where goods are sent by a
principal located in one state or union territory to a job worker located in
any other state or union territory, the e-way bill shall be generated either by
the principal or the job worker, if registered, irrespective of the value of
the consignment.
b)
Interstate transport of handicraft
goods by an exempted person: Where handicraft goods
are transported from one state or union territory to another state or union
territory by a person who has been exempted from the requirement of obtaining
registration under clause (i) and (ii) of section 24, the e-way bill shall be
generated by the said person irrespective of the value of the consignment
Transportation of goods
for which E-way bill is not required:
As per sub-rule (14) of
rule 138, no E-way bill is required to be generated for transportation of the
following goods, namely:
a)
where the goods being transported are
specified in Annexure;
b)
where the goods are being transported by a
Non-motorised conveyance;
c)
where the goods are being transported from
the customs 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 clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and
Services Tax Rules in that particular State or Union territory;
e)
where the goods, other than de-oiled cake,
being transported, are specified in the Schedule appended to Notification No 2/2017- Central tax (Rate) dated the 28th
June,
f)
2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated
the 28th June, 2017 as amended from time to time;
g)
where the goods being transported are
alcoholic liquor for human consumption, petroleum crude, high speed diesel,
motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
h)
where the supply of goods being
transported is treated as No supply under Schedule III of the Act;
i)
where the goods are being transported-
(i)
under customs bond from an inland
container depot or a container freight station to a custom sport, 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;
j)
where the goods being transported are
transit cargo from or to Nepal or Bhutan;
k)
where the goods being transported are
exempt from tax under Notification No 7/2017-Central Tax(Rate), dated 28th June 2017
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the
28th June, 2017 as amended from time to time and Notification No 26/2017 Central Tax(Rate), dated the 21st
September, 2017 published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R 1181(E)dated the
21st September, 2017 as amended from time to time;
l)
any movement of goods caused by defence
formation under Ministry of defence as a consignor or consignee;
m)
where the consignor of goods is the
Central Government, Government of any State or a local authority for transport
of goods by rail;
n)
where empty cargo containers are being
transported; and
o)
where the goods are being transported upto
a distance of twenty 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.
p)
where empty cylinders for packing of
liquefied petroleum gas are being moved for reasons other than supply.]
Validity Period Of E-Way
Bill
|
Sl.
No
|
Distance
|
Validity
period
|
|
(1)
|
(2)
|
(3)
|
|
1
|
Up
to [200 km.]
|
One
day in cases other than Over
Dimensional
Cargo
[or
multimodal shipment in which at least one leg involves transport by ship]
|
|
2
|
For
every [200 km.] or part thereof thereafter
|
One
additional day in cases other than Over Dimensional Cargo
[or
multimodal shipment in which at least one leg involves transport by ship]
|
|
3
|
Upto 20 km
|
One
day in case of Over Dimensional Cargo
[or
multimodal shipment in which at least one leg involves transport by ship]
|
|
4
|
For
every 20 km. or part thereof thereafter
|
One
additional day in case of Over Dimensional Cargo
[or
multimodal shipment in which at least one leg involves transport by ship]:
|
Exemption: Services
provided by a goods transport agency in relation to below goods, by way of
transport in a goods carriage, has been exempted by notification no. 12/2017 –
Central Tax ( Rate ) dated 28.06.2017. –
(a) agricultural produce;
(b) Deleted
(c) Deleted
(d) milk, salt and food grain including flour, pulses
and rice;
(e) organic manure;
(f) newspaper or magazines registered with the
Registrar of Newspapers;
(g) relief materials meant for victims of natural or
man-made disasters, calamities, accidents or mishap; or
(h) defence or
military equipments.
Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
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