ELECTRONIC WAY BILL (e-WAY BILL)

GST & CENTRAL EXCISE COMMISSIONERATE, TIRUCHIRAPPALLI

Electronic Way (E-Way) Bill
IMPORTANT NOTIFICATIONS -
 Notification No.27/2017 dated 30.08.2017
 Notification No. 74/2017 dated 29.12.2017
 Notn No 03/2018 dt 23.01.18 - EWB Rules replaced
 Notn No.:12/2018 dt 07.03.2018- EWB substituted

Statutory Provisions under CGST Act, 2017
Notification No.27/2017-CT dated 30.08.2017
Sixth Amendment of CGST Rules, 2017 in exercise of power granted under
Sec.164 of CGST Act 2017.
Section 164:
•Government is empowered to make rules for carrying out the provisions of
the Act on recommendation by the council.
•Rules for all or any matters without prejudice to generality of the Act.
•Can give retrospective effect from the date CGST Act came into force i.e.
01.07.2017.
•Contravention attracts penalty of not exceeding Rs.10,000/-.
•Effective date to be notified.

GST Council on its 24th Meeting (Video Conference) on 16.12.2017
recommended that
• Nation-wide e-way bill system to be rolled with effect from 16.01.2018 with
voluntary compliance by Trade and transporters.
• With effect from 01.02.2018 nation-wide e-way bill system for interstate
movement of goods (services?) is compulsory for seamless interstate transport.
• States can carry out their own system already in effect other States can notify.
But with effect from 01.06.2018, national e-way bill system is compulsory for
both inter and intra state sales.
Notification No.74/2017-CT dated 29.12.2017 – notified the effective date as
01.02.2018 (for inter-state movement as per e-flier).
Section 68 of CGST Act: In respect of goods in movement
• Government can prescribe specified documents / devices to be carried by the
person in-charge of conveyance of goods.
• The documents carried may be validated by such manner prescribed by the
Government.
• On demand by officers, the person in-charge of the conveyance to produce
documents / devices for verification.

Actions in case of wrong data may lead to suspicion of
evasion:
Section 69 Power to arrest r/w Section 132
Section 71 Access to business premises
Section 73 Demand in normal course
Section74 Demand in case of suppression
Doubts:
•Supply of goods without invoice
•Issuing invoice without supply of goods
•Avail ITC using invoice in (ii) above
•Collects tax but not paid to Government

Statutory Provisions in CGST Rules, 2017 Rule 138
1. Before commencement of movement, every registered
person who causes movement (Consignor or Consignee)of
goods exceeding Rs.50,000/- shall before
commencement of such movement, furnish information
relating to the said goods as specified in Part A of
FORM GST EWB-01, electronically, on the common
portal along with such other information as may be
required at the common portal and a EWB with unique
number will be generated.
• In relation to a supply or
• For reasons other than a supply or
• Due to inward supply from an unregistered person

Ist Proviso: Transporter can furnish information Part A of
FORM GST EWB-01, on authorisation received
from the registered person
2nd Proviso: E-Commerce operator/Courier Agencies to
furnish information in Part A of FORM GST
EWB-01, upon receipt of authorisation from
the consignor ( not consignee )

3rd Proviso: JOB WORK (Inter-state alone) : where
goods are sent by a Principal located in one
State/UT to a Job worker located in any
other State/UT, the e-way bill shall be
generated by the principal or by the Job
worker (if registered) irrespective of the
value of the consignment
4th Proviso: HANDICRAFT GOODS: where handicraft goods
are transported from one State/UT to recipient
in another State/UT, the said person should
generate EWB irrespective of the value of
consignment despite the fact that he is
exempted from registration under Section 24
clauses(i) {Inter State} and (ii) {Casual Taxpayer)

Explanation 1:Handicraft goods has the meaning assigned in
Notn. No.: 32/2017-CT dated 15.07.2017 as
amended (List of Goods containing 28 numbers).
Explanation 2:CONSIGNMENT VALUE: It means value,
✓ Determined as per Sec 15, declared in an
invoice / bill of supply / delivery challan and
✓ Includes the central tax, State or Union
territory tax, integrated tax and cess
charged, if any, in the document. But
exclude the value of exempt supply of
goods where invoice is issued for both
taxable and exempted goods (Exclusion
CEWB on Interstate – Sub-Rule 7)

2. Where the goods are transported by road,
(i) by the registered person as a consignor or the recipient of
supply as the consignee,
(ii) whether in his own conveyance or a hired one or a public
conveyance,
the said person shall generate the e-way bill in FORM GST EWB-01
electronically on the common portal after furnishing information in Part B
of FORM GST EWB-01.
2(A) Where the goods are transported by railways or by air or vessel, the e-way bill
shall be generated
(i) by the registered person, being the supplier or the recipient, who
shall,
(ii) either before or after the commencement of movement, furnish, on
the common portal, the information in Part B of FORM GST EWB-01
Provided that where the goods are transported by railways, the railways shall
not deliver the goods unless the e-way bill required under these rules is
produced at the time of delivery. (To avoid Starting Time Delay on receipt)
In case of supply of goods by Railways or by Air or by Vessel, then either the Consignor or
the Consignee shall furnish information in Part B of GST EWB 01.

3. a. If EWB is not generated as above by the registered person, and
handed over goods for transport on road, such person may
furnish the in Part A and Transporter may generate EWB (Part B of
GST EWB 01).
b. EWB can be generated voluntarily, even if he goods value is less
than Rs.50,000/-
c. Unregistered person as citizen or Transporter, at their own
option,(own or hired vehicle) may generate E-Way Bill.
d. If the goods are transported from the place of Consignor to the
place of Transporter, then Part B of GST EWB 01 need not be
furnished subject to fulfillment of the three following conditions:
1. Distance is less than 50 Kms (earlier 10 Kms)
2. Involves within the state or UT movement alone
3. It should be for further transportation.

e. In case goods are supplied by an unregistered person
and the recipient is registered in GSTIN and known
at the time of commencement of conveyance, then
consignee would be treated as causing movement.
f. Part-B is a must for the e-way bill for movement
purpose. Otherwise EWB is invalid for movement
of goods except 50 Kms conditions.
4. Allotment of unique 12 digit numeric EBN (e-way bill
number) by the portal shall be made available to
Transporter, Supplier and Recipient.

5. In case of transferring goods from one conveyance to another, then the
Transporter or the supplier or the recipient (who furnish
information in Part A) has to update the E-Way Bill details before
further movement of goods in Part B.
Provided in case of supply from Transporter finally to the Consignee, no
need for updating, if the distance is less than 50 KM and within State
/ Union Territory.(Delivery)
5.A Transporter Changed [ RULE 138(5A) ] :
✓ The consignor/ 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/
enrolled transporter for updating the information in Part-B of
FORM GST EWB-01 for further movement of consignment,
✓ Provided that once 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 maybe, who has
furnished the information in Part-A of FORM GST EWB-01
shall not be allowed to assign the e-way bill number to another
transporter.

6.In case of multiple consignments with individual EWBs, are to
be transported in one conveyance, the Transporter has to
generate consolidated CEWB – GST EWB 02 indicating
individual serial number of EWBs, prior to the movement of
goods.
7.Where Consignor or Consignee has not generated GST EWB
01 and the aggregate (including exempted where individual
value is less than Rs.50,000 – Inter state alone)value of goods
is also more than Rs.50,000/-, then the transporter (only by
Road) shall generate Form GST EWB 01 on the basis of
documents in possession with him and may also generate
consolidated EWB in Form GST EWB 02.
E – COMMERCE: Where the goods to be transported are
supplied through an e-commerce operator, the information in
Part A of FORM GST EWB-01 may be furnished by such e-
commerce operator

8. Part A of Form GST EWB 01 may be made available to
registered supplier to generate GSTR1.
In case of unregistered supplier, or the unregistered recipient
information may be electronically sent to his mobile / mail, if
available.
9. 24 hours for cancellation, if the goods are not transported or
not transported as per details provided
The e-way bill once generated cannot be deleted. However, it can be
cancelled by the generator within 24 hours of generation Verified (in
transit by the Officers in terms of Rule 138 B) E-Way Bill cannot be
cancelled.
Unique EWB number is valid for 15 days for updation in Part B of GST
EWB 01 .
The e-way bill once generated, cannot be edited or modified. Only Part-
B can be updated.

10. Validity of a EWB for distance up to 100 KM is 1 day and one
additional day for every 100 KMs (in cases other than Over
Dimensional Cargo)
Up to 20 km is one day in case of Over Dimensional Cargo and for
every 20 km. or part thereof thereafter one additional day in case of
Over Dimensional Cargo:
- Commissioner can extend the validity of EWB for specified
categories of
goods as specified by the Govt.
- If the goods cannot be transported within the validity period under
exceptional nature/trans-shipment, issue, the validity period may be
extended by updating the Part B in EWB.
- Relevant date – When the Part B in EWB filled up, the date and
time count starts for validity period (furnishing data in Part A
does not mean generation of EWB)
(From the Date to midnight of next day – Earlier 24 hours)
- Over Dimensional Cargo – Rule 93 of Central Motor Vehicle Rules,
1989

11. The details of the EWB generated under this rule shall be made
available 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,
and the supplier (for inward) or the recipient (for receiving) , as the case
may be, shall communicate his acceptance or rejection of the
consignment covered by the e-way bill.
12. Within 72 hours or time of delivery of goods – whichever is earlier,
if the registered recipient fails to communicate his acceptance or
rejection, it shall be deemed that he has accepted the E-Way Bill
details.
13. EWB generated in one State is valid in every State / Union Territory.
(No in-transit permission required)

14. E-WAY BILL IS NOT REQUIRED TO BE GENERATED IN THE
FOLLOWING CASES :
a) Transport of goods as specified in Annexure to Rule 138 of the CGST
Rules, 2017
b) Goods being transported by a non-motorised conveyance;
c) Goods being transported from the 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 sub rule (14)(d) of respective state GST Rules;
e) Exempted goods, as per Notification No 2/17CT(Rate), as amended,
EXCEPT DE-OILED CAKE.
f) 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; and
g) where the goods being transported are treated as no supply under
Schedule III of the Act (Employee & Employer, Court/Tribunal,
MP/MLA, etc)

FOLLOWING CASES…contd… :
(h) where the goods are being transported—
(i) 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
(ii) under customs supervision or under customs seal;
(i) where the goods being transported are transit cargo from or to Nepal or
Bhutan;
(j) where the goods being transported are exempt from tax under
notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 &
(26/2017_CT Dt. 21.09.17)
(k) any movement of goods caused by defence formation under Ministry of
defence as a consignor or consignee;

FOLLOWING CASES …contd…:
(l) where the consignor of goods is the Central Government, Government of
any State or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported; and
(n) 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.
Explanation. –
The facility of generation, cancellation, updation and assignment of e-
way bill shall be made available through SMS to the supplier, recipient
and the transporter, as the case may be.

Annexure – 138(14)
Description of Goods
1. 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, goldsmiths’ and silversmiths’ wares and other articles (Chapter
71)
6. Currency
7. Used personal and household effects
8. Coral, unworked (0508) and worked coral (9601)”;

Statutory Provisions in CGST Rules, 2017 Rule 138 A
1. Person in-charge of conveyance should carry –
a. Invoice / Bill of supply / Delivery Challan
b. Copy of E-Way Bill in physical form or E-Way Bill Number in
electronic form or mapped to a RFID
Above in (b) is not necessary in case of goods movement in Rail/AIR/Vessel
2. Registered person may obtain invoice Reference Number from the Common
Portal by uploading on the said portal, a Tax Invoice issued by him in Form
GST INV-1 and produce the same for verification. Such invoice will have a
validity period of 30 days from the date of uploading.
3. Form GST INV 1 will be auto populated in From GST EWB 1 (Part A) (API
System)

Statutory Provisions in CGST Rules, 2017 Rule 138 A
4. Commissioner (Delhi) may by Notification require the
class of Transporters to use RFID
(Courier Services and Parcel Services ?)
5. Commissioner (Delhi) may by Notification require the
Person-in-charge of the conveyance carry the following
documents instead of E-Way Bill.
a. Tax invoice or Bill of supply or Bill of Entry or
b. A Delivery Challan where there is no supply
involved

Statutory Provisions in CGST Rules, 2017 Rule 138 B
1. Authorized Proper Officer (by Commissioner or an Officer
empowered by him) may intercept and verify E-Way Bill of any
conveyance for all Inter-State & Intra-State movement of goods.
2. RFID be installed in specific places like NHs and EWB mapped to
RFID can be verified by the Readers.
3. Only Proper officer can cause physical verification of conveyance.
Other Officer can verify specific conveyance only on receipt of
specific information and after approval of the Commissioner or
Officer authorised (from JC level) by him.

Job-work and Bill to – ship to concept – situations
Who causes movement? How many Documents??
Job worker Situation EWB by
Unregistered Additional Place for Principal –
Direct to buyer
Principal/Recipient/Tra
nsporter
Unregistered Send by DC and received by DC Principal/Transporter
Registered Returned to Principal by DC Principal/Job worker/
Transporter
Registered Billed to Principal and shipped to
buyer
Principal/Job worker/
Transporter/Recipient
Principal Registered Job worker bill to
Principal and shipped to buyer
EWB
Direction Invoice P/J/R/T
Invoice to
Buyer
DC to buyer P/J/R/T
Invoice to
Buyer
Invoice to Principal and shipped to
buyer
P/J/R/T

1.Summary report of every inspection of goods in-transit shall be
recorded online by the Proper Officer in Part A GST EWB 03 within
24 Hours and final report in Part B of GST EWB 03 within 3 days of
such inspection.
2.Only one verification within the State or UT unless there is a specific
information of evasion – (unless specific information is available).
Statutory Provisions in CGST Rules, 2017 Rule 138 C
Statutory Provisions in CGST Rules, 2017 Rule 138 D
Grievances of detaining a vehicle more than 30 minutes
may be reported by the Transporter in Form GST E-Way
Bill 04 on the Common Portal.

FORM GST EWB-01
E-Way Bill No. E-Way
Bill date
Generator
Valid from
Valid until
:
:
:
:
:
PART-A
A.1 GSTIN of Supplier
A.2 Place of Dispatch
A.3 GSTIN of Recipient
A.4 Place of Delivery
A.5 Document Number
A.6 Document Date
A.7 Value of Goods
A.8 HSN Code
A.9
Reason for
Transportation
PART-B
B.1 Vehicle Number for Road
B.2
Transport Document
Number/Defence Vehicle No./
Temporary Vehicle Registration
No./Nepal or Bhutan Vehicle
Registration No.

FORM GST EWB-01
Notes:
1. HSN Code in column A.8 shall be indicated at minimum two
digit level for taxpayers having annual turnover upto five
crore rupees in the preceding financial year and at four digit
level for taxpayers having annual turnover above five crore
rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply,
Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt
Number or Railway Receipt Number or Forwarding Note
number or Parcel way bill number issued by railways or
Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of
delivery.
5. Place of dispatch shall indicate the PIN Code of place of
dispatch.
6. Where the supplier or the recipient is not registered, then the
letters “URP” are to be filled-in in column A.1 or, as the case
may be, A.3.
7. Reason for Transportation shall be chosen from one of the
following:-
Code Description
1 Supply
2 Export or Import
3 Job Work
4 SKD or CKD
5 Recipient not known
6 Line Sales
7 Sales Return
8 Exhibition or Fairs
9 For own use
0 Others

E-Way Bill without Vehicle details

SAMPLE e-WAYBILL GENERATED IN COMMON PORTAL
TIRUCHIRAPPALLI GST & CENTRAL
EXCISE COMMISSIONERATE

TIRUCHIRAPPALLI GST & CENTRAL
EXCISE COMMISSIONERATE

Number of E-
Way Bills
E-Way Bill Number
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
E-Way Bill Number
Approximate
Location
of detention
Period of detention
Name of Officer
incharge
(if known)
Date
Time
FORM GST EWB-04
(See rule138D)
Report of detention
Consolidated E-Way Bill No.
Consolidated E-Way Bill
Date Generator
Vehicle Number
:
:
:
:

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