E-way bill is a document generated electronically on the GST portal prior to the commencement of movement of goods
PART A | PART B |
---|---|
HSN code value of goods GSTN of recipient Place of delivery Place of delivery delivery challan transport document no |
Transporter details (Vehicle number) |
-- E-way bill must be generated when there is a movement of goods of more than 50,000
-- In the case of unregistered person,the receiver will have to ensure all the compliances are met as if they were the supplier.
-- Transporter will have to generate the E-way bill,if the supplier has not registered.
• For multiple consignments being carried in the same vehicle, the transporter may prepare a consolidated e-way bill by indicating the serial number of each e-way bill.
• In case of multiple vehicles used for transport of a single vehicle, the transporter shall before such transfer update the details in Part B of Form GST EWB-01.
• Bill-to-ship-to Model “A” has ordered “B” to send goods to “C”.
• Here two transactions are involved i.e. from B to A and then from
A to C as per GST Act.
• The E-way bill required to be generated is only 1. If an E-way bill generated from B then his invoice details will be entered in case it is generated by A then his invoice details will be entered with the actual position of goods dispatched from and to.
TYPE OF CONVEYANCE | DISTANCE | VALDITY OF EWB |
---|---|---|
NORMAL CARGO | UPTO 100 KMS | 1 DAY |
FOR EVERY ADDITIONAL 100 KMS OR PART THEREOF | 1 ADDITIONAL DAY | |
OVERDIMENSIONAL CARGO | UPTO 20KMS | 1 DAY |
FOR EVERY ADDITIONAL 20 KMS OR PART THEREOF | 1 ADDITIONAL DAY |
• If there is an error in the e-way bill,then it cannot be edited or corrected. Only option is,cancellation of e-way bill and generate a new one with correct details. It can be cancelled within 24 hour of generation of an e-way bill. However e-way bill cannot be cancelled if it is verified in transit.
Written by
Sakshi Sharma (CMA)