Provisions under Rule 138 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Information to be furnished prior to commencement of movement of goods and generation of e-way bill”, are as under:
(1) Why is an E-Way Bill required ?
As per section 68 of the Central Goods and Service Tax Act, the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
Further. the details of documents required to be carried shall be validated in such manner as may be prescribed.
In this regard. Rule 138 of the CGST Rules has been notified.
(2) When should the E-Way Bill be Generated?
As per section 68 of the Goods and Services Tax Act read with rule 138 of the CGST Rules. 2017, an E-Way Hill needs to be generated by the registered persons or transporters who causes movement of goods or consignment before the commencement of such movement E-way bill will be generated when there is a movement of goods of value more than Rs. 50,000 —
— In relation to a supply: or
— For reasons other than a supply (e.g. return, job work etc.); or
— Due to inward supply from an unregistered person
Here ‘supply’ can either be:
— Sale — sale of goods and payment made
— Transfer — branch transfers for instance
— Barter/Exchange — where the payment is by goods instead of in money
|How is consignment value of goods calculated ?
The consignment value of goods shall include –
– 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.
– CGST, SGST/UTGST, IGST and cess charged, if any, in the document
However, the consignment value shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods
3. For What Purpose and from Which Date, is an E-Way Bill required ?
(4) Furnishing of Information for generation of E-Way Bill ?
|Registered Person causing Movement of goods||Transporter||Goods to be Transported are
Supplied through E-Commerce Operator or a Courier Agency
|To furnish information relating to the said goods as specified in Part A of
FORM GST EWB-01
|On an authorization received from the registered person, the transporter may furnish information in Part A of FORM GST EWB-01||On an authorization received from the consignor, the ECommerce operator or a courier agency may furnish information in Part A of
FORM GST EWB-01
|Information in Part A of FORM GST EWB-01 is to be submitted, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal|
Where goods arc sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the c-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment.
(5) Who can Generate the E-Way Bill?
(a) Registered person:
When goods are transported by a registered person. either acting as a consignee or consignor, in his own vehicle or hired vehicle or railways or by air or by vessel, the supplier or recipient of the goods should generate the E-Way Bill FORM GST EWB-0l electronically on the common portal after furnishing information in Part B of FORM GST EWB-01
Where the c-way bill is not generated by registered person and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the c-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB 01
(c) Unregistered Persons —
Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the c-way bill in FORM GST EWB-0l on the common portal.
|The registered person or, the transporter may, at his option. generate and carry the E-Way Bill even if the value of the consignment is less than Rs 50,000
Where the goods are supplied by an unregistered supplier to a recipient who is registered. the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. (Explanation 1)
The E-Way Bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished (Explanation 2)
Where the goods are transported for a distance of upto 50 kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
(6) What are the Contents of Part A and Part B of FORM GST EWB-01 ?
Form GST EWB-01 is an E-Way Bill form. It contains Part A, where the details of the goods arc furnished, and Part B contains vehicle number.
(7) What is the Validity of E-Way Bill?
An E-Way Bill or a consolidated E-Way Bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country. the goods have to be transported, as mentioned in the said Table –
|Type of conveyance||Distance||Validity Period|
|For Over dimensional cargo||Upto 20 kms||1 day|
|For every additional 20 kms or part thereof||1 additional day|
|Other than Over dimensional cargo||Upto 100 kms||1 day|
|For every additional 100 kms or part thereof||1 additional day|
1. Meaning of Relevant Date —
Relevant date shall mean the date on which the E-Way Bill has been generated and the period of validity shall be counted from the time at which the E-Way Bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of E-Way Bill. (Explanation 1)
2. The Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an E-Way Bill for certain categories of goods as may be specified therein:
3. Further, where, under circumstances of an exceptional nature, including transshipment the goods cannot be transported within the validity period of the E-Way Bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required.
(8) Can E-Way Bill be Generated for Consignments of Value Less than Rs. 50,000?
Yes, either a registered person or a transporter can generate an E-Way Bill although it may not be mandatory.
(9) What happens if Goods are Transferred from one Vehicle to another Vehicle in the Course Of Transit ?
Where the goods are transferred from one conveyance to another, the consignor or the recipient. who has provided information in Part A of the FORM GST EWH-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the E-Way Bill on the common portal in Part B of FORM GST EWB-01.
However, where the goods are transported for a distance of upto 50 kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the E-Way Bill.
Assignment of E-Way Bill to another registered or enrolled transporter
The consignor or the recipient. who has furnished the information in Part A of FORM GST EWB-01 or the transporter. may assign the E-Way Bill number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient. as the case may be. who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the E-Way Bill umber to another transporter.
(10) What happens if E-Way Bill is Generated but Goods are Not Transported ?
Where an E-Way Bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the E-Way Bill, the E-Way Bill may be cancelled electronically on the common portal within 24 hours of generation of the E-Way Bill.
However, an E-Way Bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
Further the unique number generated shall be valid for a period of 15 days for updation of Part B of FORM GST EWB-01.
(11) Will the E-Way Bill be made available for Acceptance to the Supplier or Recipient of Goods ?
The details of the E-Way Bill generated under this rule shall be made available on the common portal to the
a) Supplier,if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
b) Recipient,if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
The supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the E-Way Bill. Where the person to whom the information specified has been made available does not communicate his acceptance or rejection within 72 hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details.
(12) Can Multiple Invoices be Clubbed to Generate One E-Way Bill ?
No, Multiple invoices/delivery challan cannot be clubbed to generate one E-Way Bill. As provided above each invoice shall be considered as one consignment for the purpose of generating E-Way Bills.
However, where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of E-Way Bills generated in respect of each such consignment electronically on the common portal and a consolidated E-Way Bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(13) Will there be a requirement for E-Way Bill if the value of each consignment is less than Rs. 50,000 but the aggregate value of all consignments carried in one conveyance is more than Rs. 50,000 ?
Where the consignor or the consignee has not generated the c-way bill in FORM GST EWB 01 and the aggregate of the consignment value of goods carried in the conveyance is more than Rs. 50,000. the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply generate the E-Way Bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated E-Way Bill in FORM GST EWB-02 on the common portal prior to the movement of goods.
Provided that where the goods to be transported arc supplied through an E-Commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such E-commerce operator or courier agency.
(14) What has to be done to the E-Way Bill, if the Vehicle Breaks down ?
If the vehicle breaks down while in transit when the goods are being carried with E-Way Bill, then the transporter can cause to repair the vehicle and continue the journey. Where the goods are shifted to different vehicle, then the details of’ new vehicle must be updated in Part B and of c-way bill and continue the journey with new vehicle.
(15) How many times can Part-B or Vehicle number be updated for an E-Way Bill ?
The user can update Part-B (Vehicle details) for each change in the vehicle used in the course of movement of consignment up to the destination point. However, the updating should be done within overall validity period of E-Way Bill.
(16) When is an E-Way Bill Not required to be Generated ?
Notwithstanding anything contained in Rule 138, no E-Way Bill is required to be generated —
1. Where the goods being transported are specified in Annexure (For annexure. See below);
2. Where the goods are being transported by a non-motorised conveyance;
3. 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;
4. In respect of movement of goods within such areas as arc 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;
5. 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, 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;
6. 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;
7. Where the supply of goods being transported is treated as no supply under Schedule III of the Act;
8. Where the goods are being transported—
9. Under customs bond from an inland container depot or a container freight station to a customs port. Airport. Air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
10. Under customs supervision or under customs seal;
11. Where the goods being transported arc transit cargo from or to Nepal or Bhutan;
12. 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 lime and notification No. 26/2017-Ccntral 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:
13. Any movement of goods caused by defense formation under Ministry of defense as a consignor or consignee;
14. Where the consignor of goods is the Central Government Government of any State or a local authority for transport of goods by rail;
15. Where empty cargo containers are being transported: and
16. 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.
17. Where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.
|S. No.||Description of Goods|
|I.||Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers|
|2.||Kerosene oil sold under PDS|
|3.||Postal baggage transported by Department of Posts|
|4.||Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)|
|5.||Jewellery, goldsmith and silversmiths wares and other articles (Chapter 71)|
|7.||Used personal and household effects|
|8.||Coral. unworked (0508) and worked coral (9601)|