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E-way Bill - Quick review

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E-way Bill - Quick review
By: Ashwarya Agarwal
May 15, 2018
  • Contents
  1. What is an e-Way Bill?

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 ₹ 50,000 as mandated by the Government in terms of Section 68 of the CGST Act read with Rule 138 of the rules framed thereunder. 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.


  1. Principal to Job-worker and vice-versa;
  2. Handicraft goods by dealer exempted from GST registration.

When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

  1. When is E-way bill required?

Every registered person who causes movement of goods through a Transporter or by Himself of consignment value exceeding ₹ 50,000 is required to issue way bill in following cases:

  1. in relation to a supply; or
  2. for reasons other than supply; or
  3. due to inward supply from an unregistered person
  1. Who can generate an e-Way Bill?
  • Registered Person – E-way bill must be generated when there is a movement of goods of more than ₹ 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 ₹ 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.
  1. Valuation to determine ₹ 50,000

The consignment value shall be determined in accordance to provisions of section 15 and shall include / exclude the following:

+      Value declared in an invoice, a bill of supply or a delivery challan,

+      Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and

-      the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

-      Value of any service included in the invoice (eg. Commission / Delivery Charges, etc)

  1. Details required to generate e-Way Bill

Part A of Form GST EWB-01

On a quick perusal of the information required in Part A, it can be noticed that very limited information is required, namely:

  • identity of the parties
  • identity of the goods with value
  • identity of the place of delivery (not place of supply)
  •  identity of occasion for transportation
  •  identity of document for transportation

Part B of Form GST EWB-01

  •  identity of vehicle
  1. Cases when e-Way bill is Not Required

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

  • Where the goods being transported are specified in Annexure;
  • The mode of transport is non-motor vehicle (e-rickshaw)
  • Goods transported from Customs port, airport, air cargo complex or land customs station to ICD or CFS for clearance by Customs.
  • Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
  • Goods transported under Customs supervision or under customs seal
  • Transit cargo transported to or from Nepal or Bhutan
  • Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
  • Empty Cargo containers are being transported
  • 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.
  • Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
  • Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
  • Transport of certain specified goods- Includes the list of exempt supply of goods, goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications 7/2017-CT(R) & 26/2017-CT(R).
  1. Any exemption for transport upto 50 Km??
  • If Consignor to Transporter distance < 50 Km (Intra-state),
  • detail in Part B of Form GST EWB 01 may not be filled;
    • If Transporter to Consignee distance < 50Km (Intra-state),
  • detail of conveyance in Part B may not be updated
  1. Validity of e-Way Bill

Type of conveyance


Validity of EWB

(Calculated from time of generation of way bill)

Other than Over dimensional cargo

Less Than 100 Kms

1 Day

For every additional 100 Kms or part thereof

additional 1 Day

For Over dimensional cargo

Less Than 20 Kms

1 Day

For every additional 20 Kms or part thereof

additional 1 Day

  1. In case of “Bill-to Ship-to” transaction

Sl. No



E-way bill generated by ‘B’.


E-way bill generated by ‘A’


Bill From:

Details of ‘B’ are supposed to be filled.

Details of ‘A’ are supposed to be filled.


Dispatch From:

Place from where goods are actually dispatched i.e. place of business of ‘B’.

Place from where goods are actually dispatched i.e. place of business of ‘B’.


Bill To:

Details of ‘A’ are supposed to be filled.

Details of ‘C’ are supposed to be filled.


Ship to:

Address of ‘C’ is supposed to be filled.

Address of ‘C’ is supposed to be filled.




Details of Invoice-1 (i.e. B to A) are supposed to be filled

Details of Invoice-2 (i.e. A to C) are supposed to be filled

  1. Miscellaneous Provisions
  1. Way bill can be cancelled within 24 Hrs. of generation;
  2. Multiple consignment value < 50,000, transporter has to generate way bill;
  3. Transporter can consolidate multiple way bill and generate consolidated e-way bill in Form GST EWB 02;
  4. Validity can be extended in exceptional circumstances by updating Part B;
  5. Way bill can be accepted / rejected by counter-part within 72 hrs of details made available or delivery of goods, earlier;
  6. Proper officer shall prepare Form GST EWB 03 containing detail of inspection of conveyance;
  7. Grievance in Form GST EWB 04 can be filed when conveyance detained for more than 30 minutes.
  1. Timeline of implementation of GST Intra-state

Date of implementation



Inter State across India and Karnataka


Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh


Bihar, Haryana, Himachal Pradesh, Jharkhand, Tripura and Uttarakhand 


Arunachal Pradesh, Madhya Pradesh, Meghalaya, Puducherry and Sikkim




Last date for rest of the states


By: Ashwarya Agarwal - May 15, 2018


Discussions to this article


Dear Ashwarya,

Very Good article on e-waybill.

By: Abhijeet Mane
Dated: 15/05/2018

Thanks a lot sir for your appreciation.

By: Ashwarya Agarwal
Dated: 16/05/2018

Whether E Way bill is being required for

  1. Principal to Job-worker and vice-versa; ??

By: Manan Shah
Dated: 23/05/2018


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