E-way bill is a document required by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax 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 before commencement of such movement.
Section 68 of the Act mandates that 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. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required.
The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his/her clients. Any citizen, other than the above, can also generate the e-way bill for movement of goods for his/her own use.
The pre-requisite for generation of eway bill is that the person who generates eway bill should be a registered person on GST portal and he should also register in the eway bill portal. If the transporter is not a registered person under GST it is mandatory for him/her to get enrolled on e-waybill portal (https://ewaybillgst.gov.in) before generation of the e-way bill. The documents such as tax invoice or bill of supply or delivery challan and Transporter’s Id, who is transporting the goods with transporter document number or the vehicle number in which the goods are transported, must be available with the person who is generating the e-way bill.
If there is a mistake, incorrect or wrong entry after submission of the e-way bill, then it cannot be edited or corrected. Only option available is cancellation of eway bill and generate a new one with correct details.
The E-way bill is required to transport all goods except those exempted under the Notifications or rule. Movement of handicraft goods or goods for job-work purposes under specified circumstances requires an e-way bill even if the value of consignment is less than fifty thousand rupees. Kindly refer to the e-way bill rule for other exemptions.
Yes. Validity of the e-way bill depends upon the distance the goods have to be transported. In case of regular vehicle or transportation modes, for every 200 KMs or part of its movement, one day validity has been provided. In case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one day validity is provided. This validity expires at the midnight of last day.