E-Way Bill

Under GST

1
Contents
 Background
 E-way Bill
 Where Applicable
 Generation
 Mandatory Fields
 Validity and Inspection
 Acceptance
 FAQs

2
Background
E-Way Bill (EWB) is an electronic way bill for movement of goods from one
place to another to be generated on National E-way Bill Portal

Inter-state movement : All states

FEB

3
List of States for Intra State
Movement W.E.F Feb 1, 2018
Sr No Name of the State Remarks
1 Andhra Pradesh
2 Arunachal Pradesh
3 Bihar
4 Goa
5 Gujarat Only for Edible
6 Haryana
7 Jharkhand
8 Karnataka
9 Kerala
10 Meghalaya
11 Orissa
12 Puducherry
13 Sikkim
14 Tamil Nadu
15 Telangana
16 Tripura
17 Uttar Pradesh
18 Uttarakhand
List updated as on 30-01-2018. Any changes shall be communicated separately. 4
E-Way Bills – Where Applicable?
All outward supply
(Sale + stock transfer) of
Goods
Through

Any Motorised movement

AND
Consignment value
> INR 50,000*
* Option to generate if value < INR 50,000

If Distance < 10 km
Applicability Part-B (Vehicle No) NOT
required

Transporter/Supplier to generate e-way bill if the total consignment value > INR
50,000 even though individual invoices < INR 50,000)
E-way Bill should be generated Invoice wise in all cases 5
E-Way Bills - Generation
Consignor Consignee Responsibility
Registered Registered or Seller
unregistered
Unregistered Registered Buyer
PART - A Unregistered Unregistered Transporter

Responsibility
PART - B Seller / Transporter

Web Based System

Bulk upload facility
How to
SMS based facility
generate E-
Android App
way Bills ?
Site to site integration (API) 6
E-Way Bills – Mandatory Fields
Mandatory Field Details
Transaction Type Outward / Inward
Sub – Type Supply / Export / Job work etc.
Document Type Tax Invoice/ Bill of supply/ Challan/ Credit Note
Document No. Invoice number
Document Date Invoice date (in dd/mm/yyyy format)
GSTIN of “To” party GSTIN / URP (unregistered person)
Pin code of “To” party Pin code of recipient
HSN HSN of the product
Taxable value Item-wise taxable value
Mode of transport Road/ Rail/ Air/ Ship
Approximate Distance Distance in kms (to determine validity)
Transporter ID Transporter GSTIN or enrolment ID
Vehicle Number If transporter ID not provided
7
 E-Way Bills – Validity and Inspection
Validity Distance Validity
First 100 km 24 hours
For every 100 km or part thereof thereafter Additional 24
hours
*Validity can be extended by the Commissioner
Inspection
Documents to be carried:
• E-way Bill
• Tax Invoice / bill of supply / delivery challan

Verification of documents and conveyances –By Authorised officer.

Cancellation
• If goods are not being transported
• If goods are not being transported as per details in EWB
• Within 24 hours of generation
• CANNOT be cancelled if verified in transit (As above) 8
E-Way Bills – Acceptance

• Recipient can accept / reject the e-way bill

Action by recipient • Presently, accept functionality not
available on portal

What if no action • Deemed acceptance within 72 hours if not

taken? rejected

• Possible reconciliation issues with GSTR-2

Implications of the recipient (if not accepted/ rejected
properly)

9
 FAQs – Applicability
1 vehicle
Multiple Bills
All Bills 1 bill > INR A) 1 bill > INR 50,000 and
individually < 50,000 distance < 10 km
INR 50,000 Others (all B) Others (all invoices) <
But together > invoices) < INR INR 50,000 and distance
INR 50,000 50,000 > 10 km

EWB Yes Yes Yes

required?

Who will Supplier or Supplier or Supplier or

generate? Transporter Transporter Transporter

E-way Bill should be generated Invoice wise in all cases 10

FAQs – Which value to be considered
What is the value Pre-tax or final bill value
to determine applicability of E-way bill
(50,000 limit)

• Final Bill value inclusive of taxes

11
FAQs – In-transit on 1st Feb’18

What to do in case of goods already in

transit as on 1st Feb’18?

• E-way bills has to be generated BEFORE the

movement of goods commences
• So where goods are in transit on 1st Feb’18, E-way
bill is NOT required to be generated

12
FAQs – Partial Acceptance
What to do in case of –
 Invoice value = INR 90,000
 Customer received goods of value INR
70,000
(Loss in transit, defected material etc)

• Customer to accept the e-way bill of INR 90,000

• Reconciliation between purchases as per e-way bill

portal and actual purchases to be made (in case
authorities ask)
13
 FAQs – L&D and Sales Return

What to do in case of –
 Leakages and damages
 Sales Return

L&D Sales Return

Delivery challan to contain a • To be generated by

declaration that goods are sender / transporter
meant for destruction as they • Supply type – “Sales
are expired/damaged and the Return”
value is less than 50K (so e-way • Value to be estimated
bill is not required) basis MRP 14
 FAQs – Sampling and POS

What to do in case of issue of –

 Samples
 POP/POS material

Samples POP/POS Material

• A value will be assigned on

delivery challan ONLY for
the purpose of e-way bill. E-way bill required if value of
• If the value > 50,000 then POP/POS material > INR 50,000
e-way bill has to be
prepared, otherwise not
• Value to be estimated basis
MRP 15
 FAQs – Van Route

Do we need to generate E-way bill in case of Van

Route where
 Customer is unknown
 Value of goods in the van > INR 50,000

• Delivery Challan to be prepared with value of goods

carried in the van.
• E-way bill to be prepared with
a) Supply sub type - "Recipient not known"
b) Document type and number - of the delivery challan
c) To Party - "Unknown"
d) TO GSTIN - "URP"
e) Enter To Address of the farthest destination 16
FAQs – Transportation by Courier

E-way Bill in case of movement by courier ?

E-way Bill required

• Courier agencies are treated as transporter

• Enter GSTIN of courier agency in transporter details

17
FAQs – Multi Point Shipment

Transporter’s
CFA Distributor
warehouse

• CFA to transporter : E-way bill to be generated

• Transporter to Distributor : The vehicle number is to

be updated (in case of change of vehicle)

18
FAQs – Portal not working
What to do in case of –
 E-way Bill portal not working ?

• Wait for the portal to restore

• Letter to be filed to authorities before the

movement starts

19
FAQs – Sale to unregistered Party
What if Sale is made to unregistered
party?

• E way bill is required to be generated if value of

goods is more than 50K
• Seller should enter “URP” in the space given for GST
number in case of an unregistered recipient

20
FAQs –Delivery Address and Billing
Address
What to do in case delivery address is
different from billing address?

Delivery Address and

Delivery Address and billing
billing address is of
same GSTN address is of different GSTN

One E-way bill to be

Two E-way bill to be generated
generated

(i) from sender to the bill to party

Delivery address to be
mentioned on Eway bill (ii)the bill to party needs to raise
an e-way bill to the ship to party
21
FAQs – Distance calculation
How distance will be calculated by govt. ?
For instance according to seller distance is
approx 30 Km and actual is 32 Km

• Consignor needs to enter an approximate distance,

this has been clarified even in the FAQ’s shared by
the Govt.

22
Thank You

23