Monday, April 30, 2018


1.        The Government of India vide notification no. 74/2017 dated 29th Dec 2017 has appointment 1st day of February 2018 mandatorily for generation of e-way bill for inter-state movement of goods and 1st June 2018 for intra-state movement of goods.

2.         GST counsel in its 26th meeting held on 10.03.2018 at New Delhi decided to implement a e-way bill for inter-state movement on goods w.e.f. 01.04.2018 and for intra-state movement on goods on 01.06.2018.
3.         Karnataka had rolled out mandatory generation of e-way bill for intra-state movement of goods would be implemented from 01.04.2018 [Notification (8/2018) no. FD 47 CSL 2017, dated 23.03.2018]
4.         The Government of India state that E-way bill for intra state movement of goods for Andhra Pradesh, Gujarat, Kerala, Telangana, Uttar Pradesh would be implemented with effect from 15th  April 2018.
E-WAY BILL: E- way bill is a document in "Goods and Service Tax E-way bill system" generated in electric form for carry any consignment of goods of value exceeding 50000/- rupees with detail information of goods under movement. E-way Bill is a 12 digit number.E-way bill can be cancelled within 24 hours of generation but can not be deleted.

Benefits and Impact of E-way bill:

E-way Bill Rules:

138(1) to 138(4)
Form GST EWB-01&02
Provisions relating to E-Way Bill, FORM GST EWB – 01 is for Single E –Way
Bill, and FORM GST EWB- 02 is for Consolidated E-Way Bill.
Documents and devices to be carried by a person-in-charge of a conveyance
Verification of documents and conveyances.
Form GST EWB -03
Verification Report (Inspection and verification of goods in transit)
Form GST EWB -04
Report of Detention

Contravention of Rules: IF E-way bill required and not generated according to the rule of 138 of CGST, It will be termed as contavention of rules.
1.     Sec. 122 of CGST Act state that if any person who transports any taxable goods exceeding value 50000 without the cover of document including e-way bill shall be liable to penalty of Rs. 10000 or tax evaded whichever is higher.
2.     Sec. 129 of CGST Act state that if a person transports goods while they are in transit in contraventon of rules, all such goods and conveyance used shall be liable to detention.
Sub Rule 1 of Rule 138 who, why and when shall furnish information in part A.
Registered person
For movement of taxable goods  across India 
Before commencement of movement of goods
Bill no., Bill date, Generator, validity period,place of delivery, HSN code, value of goods

Registered Person: Person registered under GST is a registered person and should also be registered on the portal of E-way bill.

How to register on the common portal of E-way bill

Who will generate E-way bill? : Registered person either consignor or consignee shall generate e-way bill furnishing information in part B from EWB-01.

If E-Way Bill is not generated by ragistered person then:


Determination of consignment value exceeding 50000/-: Consignment value as shown in invoice, challan, bill of supply, as the case may be, including CGST, SGST, UTGST, IGST and Cess Charged but excluding the value of exempted goods.

                                                            Form GST EWB-01

E-way Bill No. :
E-Way Bill date:
Valid from:
Valid until:               

GSTIN of Supplier
Place of Dispatch
Including PIN Code of place of dispatch
GSTIN of Recipient
Place of Delivery
Including PIN Code of place of delivery
Document Number
Tax invoice, bill of supply, delivery challan, bill of entry number
Document Date

Value of goods

HSN code

Reason for transportation
Supply, Export or Import, Job Work, Sales return, Recipient not known.
*In case of unregistered person, Fill URP in the place mark as star (*).

EXCEPTIONS: E-WAY Bill will be generated if consignment value does not exceed Rs. 50000/- in following cases:
CASE-1 Inter state movement of goods for Job Work irrespective of the value of consignment
CASE-2 Inter state movement of handicraft goods by unregistered person.

Sub Rule 3 of Rule 138 Business place of consignor and consignee in same state or union territory, supplier, recipient and transportor may not furnish details of transportation in Part B of form GST EWB-01 if following condition does not satisfied.

Sub Rule 4 of Rule 138 Upon generation of E-way bill, a unique e-way bill no. [EBN] will generate for transporter, supplier and recipient.

Sub Rule 5 of Rule 138 Consigner, recipient, or transporter, as the case may be, who has provided information in form GST EWB-01 shall update the details of conveyence of goods in E-way bill for transfering the goods from one conveyence to another for further movement.
** Updation not required if distance between the place of transporter to consignee is less than 50000 KM. **

Sub Rule 6 of Rule 138 Transporter can only generate consolidte E-way bill prior to movement of goods.

Sub rule 7 of Rule 138 when consigner or consignee does not generate E-way bill, transporter, except in case of transportation by air, vessel, and railway, generate E-way billl on the basis of delivery challan, invoice, bill of supply and may also generate consolidate E-way bill.

Sub rule 8 of Rule 138
·         Information Furnished in part A by registered dealer made available to him on common portel for furnishing the detail in form GSTR-1
·         Information furnished by unregisterd dealer and unregistered participient shall be made available electronically to him, if mobile number & E-mail ID is available.

Sub Rule 9 of Rule 138: E-way bill can be cancelled within 24 hours of generation of e-way bill but can not be deleted. E-way bill can not be cancelled if varified in transit.

Sub Rule 10 of Rule 138: E-way bill shall be valid for the period mentioned given below:
Validity period
Up to 100 KM

For every 100 KM and Part there of
One additional day
Up to 20KM
One day in case of over dimensional cargo
For every 20km and part there of
One additional day in case of over dimensional group
**Commissioner, by notification, can extend the validity period for certain category of goods.
**Each day shall be counted as 24 hours from the generation of E-way bill.

Sub Rule 11 of Rule 138:
S. N.
Information furnished in part A of Form GST EWB-1
Information shall be available to
Communicate acceptance or rejection of the consignment
The recipient or transporter
Supplier, if registered
By the supplier
The Supplier or transporter
Recipient, if registered
By the recipient
Sub Rule 12 of Rule 138: Acceptance and Rejection to be communicated within 72 hous of the details made available to supplier or the recipient.
**failing in acceptance and rejection shall be deemed to be an accepatance of details therein.

Sub Rule 13 of Rule 138: E-way bill generated under rule 138 of CGST 2017 shall be valid in every state and union territory.

Compiled by Megha Bansal CA Finalist at Sandeep Ahuja & Co