[vc_row][vc_column][vc_column_text css=””]The e-way bill system introduced under GST plays a vital role in monitoring the movement of goods and ensuring adherence to regulations. Designed to make transportation more efficient, the e-way bill helps streamline logistics, minimises delays, and improves tax clarity.
However, due to diverse regulations surrounding eway bill use, businesses need to understand different aspects of eway bill – when and how to create, cancel, or consolidate e-way bills.
This guide outlines key e-way bill regulations, including exceptions, obligations, validity periods, and tips for compliance, helping business owners and transporters effectively navigate the regulatory framework.
1.eWay Bill Rule 138 – Mandatory e-Way Bill for Goods Movement
e-Way bills must be generated for goods valued above Rs.50,000, whether for supply, reasons other than supply, or receiving goods from an unregistered person. Information must be provided in Part A of FORM GST EWB-01.
Exceptions include inter-state job work and movement of handicrafts, where an e-way bill is required regardless of value.
2.eWay Bill Rule 138(2) – Transport by Registered Person
If the transporter is a registered person or the recipient, they can generate the e-way bill. The transporter’s details must be filled in Part B of FORM GST EWB-01 for movement by hired vehicle, rail, air, or vessel.
3.eWay Bill Rule 138(3) – Transporter E-Way Bill Generation
When the goods are handed to a road transporter, they must generate the e-way bill on the GST portal if the consignor or consignee has not done so.
Optional E-Way Bill for Low-Value Goods
A registered person or transporter may choose to generate an e-way bill for consignments below Rs.50,000.
Provisions for Unregistered Person
Unregistered persons or their transporters can generate an e-way bill if transporting goods.
Distance-Based Conveyance Details
For movements under 50km within the state, conveyance details in Part B are optional.
4.eWay Bill Rule 138(4) – Unique e-Way Bill Number (EBN)
Once generated, the e-way bill provides a unique eway bill number (EBN), which is accessible to the supplier, recipient, and transporter.
5.eWay Bill Rule 138(5) – Transfer of Goods Between Vehicles
f goods are moved from one vehicle to another mid-transit, the transporter must update the e-way bill details before continuing.
6.eWay Bill Rule 138(6) – Consolidated E-Way Bill
When transporting multiple consignments, the transporter can generate a consolidated e-way bill, listing each consignment’s e-way bill number.
7.eWay Bill Rule 138(7) – Transporter’s Duty if e-Way Bill Not Generated
If the consignor or consignee does not generate an e-way bill for goods over Rs.50,000, the transporter must generate it before the journey begins.
8.eWay Bill Rule 138(8) – Data Sync with GSTR-1
Data from Part A of FORM GST EWB-01 syncs with the supplier’s GSTR-1 filing, reducing duplicate data entry.
9.eWay Bill Rule 138(9) – e-Way Bill Cancellation
The e-way bill can be cancelled within 24 hours of generation if the goods aren’t moved or details are incorrect, provided no transit verification has occurred.
10.eWay Bill Rule 138(10) – Validity Period Based on Distance
e-Way bill validity depends on the distance limit (e.g., 1 day per 200 km), and extensions are possible under certain conditions if delays occur.
11.eWay Bill Rule 138(11) – Recipient’s Right to Accept or Reject
The recipient can accept or reject the e-way bill details within 72 hours of availability. Otherwise, it is automatically accepted.
12.eWay Bill Rule 138(13) – Inter-State and Intra-State Validity
e-Way bills are valid across all states and union territories.
13.eWay Bill Rule 138(14) – Exemptions for Certain Goods and Transport Modes
No e-way bill is needed for specified goods (e.g., live animals, fruits, vegetables) or for non-motorized transportation.
14.eWay Bill Rule 138A – Document Requirements for Transport
The transporter must carry an invoice, bill of supply, delivery challan, and a copy of the e-way bill or EBN. RFID mapping is required if authorities are notified.
15.eWay Bill Rule 138B, 138C – Verification and RFID
GST officers may verify e-way bills and install RFID readers for tracking. Physical verification is limited to specific instances unless tax evasion is suspected.
16.eWay Bill Rule 138 D – Detention Information Upload
Transporters can report vehicle detention beyond 30 minutes through FORM GST EWB-04 on the GST portal.
These rules streamline goods movement and simplify GST compliance while reducing bottlenecks and paperwork for transporters and businesses.[/vc_column_text][vc_empty_space][vc_column_text css=””]
FAQs on eWay Bill Rules
Who is responsible for generating the e-way bill?
The supplier of goods is primarily responsible for generating the e-way bill. However, if the supplier does not generate it, the recipient can generate it as well.
What happens if the e-way bill expires?
If an e-way bill expires, it cannot be used for transportation. The goods must not be moved without a valid e-way bill, and penalties may be applied for non-compliance.
Can an e-way bill be canceled?
Yes, an e-way bill can be cancelled within 24 hours of its generation, provided it has not been utilised for transportation.
What are the penalties for not generating an e-way bill?
Failing to generate an e-way bill when required can lead to penalties, including a fine that may be equal to the tax amount involved in the transaction.
Can an e-way bill be generated for multiple invoices?
Yes, an e-way bill can be generated for multiple invoices under a single transport. However, the details of each invoice must be accurately reflected in the e-way bill.
Is it mandatory to carry a physical copy of the e-way bill during transportation?
Yes, while electronic copies are acceptable, it’s advisable to carry a physical copy of the e-way bill along with the goods for easy verification by authorities during transit.
What happens if goods are transported without an e-way bill?
Transporting goods without an e-way bill can lead to penalties, confiscation of goods, and potential fines levied by tax authorities. The vehicle may also be detained.
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