Tax Insights

from India Tax & Regulatory Services

E-way bill - basic provisions

January 31, 2018

In detail
The provisions pertaining to the E-way bill for inter-State movement of goods will be effective from
01 February, 2018. In addition, E-way bills will also be required for intra-State movements in some of
the States with effect from 01 February, 2018 (in some cases, the E-way bills are required only for
specific goods and not for all goods e.g. in Gujarat).

The list of States where intra-State movement also needs E-way bill are tabulated below:

Name of the State*

Andhra Pradesh Arunachal Pradesh Bihar Gujarat Haryana
Jharkhand Karnataka Kerala Puducherry Sikkim
Tamil Nadu Telangana Uttar Pradesh Uttarakhand
Source: Tweet by CBEC on 29 January, 2018 and Gujarat State notification no. GST/GST/RULE-138(14)/B.7 dated 29
January, 2018

Some of the important provisions pertaining to E-way bills have been compiled below.

Understanding E-way bill

Applicability  Inter-State movement of goods effective from 01 February, 2018

 Intra-State movement of goods effective from 01 February, 2018 in
specified States (in some cases, only for specified goods for e.g. in
Gujarat)
When required  Movement of goods
- In relation to supply
- For reasons other than supply
- Inward supply from unregistered persons
Threshold Limit  Mandatory where consignment value exceeds INR 50,000
(Consignment value includes CGST+SGST, IGST, Cess charged in
an invoice)
 Option to generate E-way bill even where value less than INR
50,000

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Mandatory waybill  Interstate movement of goods from Principal to Job Worker

irrespective of value of
goods  Interstate movement of handicraft goods from person exempted from registration.
Who can generate  Consignor (recommended)
 Consignee
 Transporter (where individual consignment value is less than INR 50,000 but total
consignments in a conveyance exceeds INR 50,000)
Documents required to  Invoice/ Bill of Supply/ Delivery Challan for consignment of goods
generate waybill
 Transport by road through transporter : GSTIN of Transporter/ Transporter ID
 Transport by road in owned/ hired vehicle : Vehicle number
 Transport by rail/ air/ vessel : Transport document number, date of document
For whom it is optional  Unregistered person until they are covered under special cases
Validity of E Way Bill  Upto 100 km - 1 day
 For every 100 km or part thereof – 1 additional day
Acceptance by other  Recipient (supplier, if the E-way bill generated by recipient) to communicate
party acceptance/ rejection, else deemed acceptance in 72 hours
Documents required  Invoice/ Bill of Supply/ Delivery Challan, as applicable
during Transit
 A copy of the E-way bill or 12 digit E-way bill no., either physically or mapped to a
radio frequency identification device embedded on to the conveyance
Not applicable  Goods exempted from GST vide Notification No. 2/2017
 Goods outside ambit of GST – alcohol, HSD, ATF, petroleum crude, motor spirit,
Natural Gas
 Specified items, goods for personal use/ household effects
 Transportation through non-motorised conveyance
 Consignment value less than INR 50,000
 Movement from port/ airport/ air cargo complex and land custom station to an
inland container depot or a container freight for clearance by custom
 Areas to be notified under way bill rules
Cancellation  Once generated it cannot be edited or modified
 Can be cancelled within 24 hours of generation
 Reasons for cancellation - (Duplicate/ Order Cancelled/ Data Entry Mistake/
Others)
 Cancellation not possible once verified in transit
Features for Quick  Masters - Product, Customer, Supplier, Transporter
generation
 Sub-users – for assign specific roles such as generation of waybill, cancellation,
updating masters, etc.

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Information required for generating E-way Bill

Part A - Information to be filled in either by the Consignor/ Consignee/ Transporter

SN. Particulars Requirement Fields to be selected

1 Transaction Type Mandatory Inward/ Outward

2 Sub-Type (Reason Mandatory Supply/ Export or Import/ Job Work/ SKD or CKD/ Recipient
for Transportation) not known/ Line Sales/ Sales Return/ Exhibition or Fairs/ For
own use/ Others

3 Document Type, Mandatory Details of Tax Invoice/ Bill of Supply/ Bill of Entry/ Delivery
Document No. & Challan/ Credit Note/ Others
Date

4 Details of Supplier & Mandatory 1. GSTIN - For Unregistered persons, mention "URP"
Recipient
2. Name, Address, Place, Pin Code, State (auto populated in
case GSTIN is mentioned. Editable field)
GSTIN, Pin Code and State field mandatory

5 Product Name and Optional

Description

6 HSN Mandatory HSN at 2 digits in case annual turnover < 50 million in

preceding financial year
HSN at 4 digits in case annual turnover > 50 million in
preceding financial year

7 Quantity and UQC Optional Maximum 3 Character for UQC

8 Value/Taxable Value Mandatory Value as per the relevant document

9 Rate of Tax & Cess Optional As applicable (CGST+SGST, IGST, Cess)

10 Total Amount / Optional Auto populated taxable amount as mentioned in Sl. No. 8
Taxable Amount above. Editable

11 CGST, SGST, IGST, Optional Auto populated once rate of tax & cess is filled up. Editable.
Cess Amount Draft GSTR 1 will be prepared on the basis of these details.
(Optional)

12 Mode of transport Mandatory Rail / Road/ Air/ Ship

13 Transporter Name Optional Required in case of transport of goods by Road

14 Transporter ID Mandatory In case transporter registered with GST - GSTIN to be

mentioned
In case, transporter not registered with GSTN, mandatory
required to obtain 15 digit transporter ID by registering in E-
way Bill Portal
Required only in case goods are Transported by Road
and vehicle numbder is not entered

15 Approximate Mandatory
Distance

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Part B - Information to be filled in either by the Consignor/ Consignee/ Transporter*

16 Vehicle No. Mandatory Required only in case goods are transported by Road
and Transporter ID is not entered.
Optional for transport of goods for a distance < 10 kms
1. From consignors premise to transporters premise for further
transportation
2. From transporters premise to consignee premise
17 Transport Doc. No. Mandatory By Road - Consignment Note No. (Optional)
and Date
By Rail - Railway Receipt No.
By Air - Airway Bill No.
By Ship - Bill of Lading No.
* E-way Bill No. (EBN) generated shall be valid for 72 hours for updating details in Part B

Note: This is as per provisions available as on 29 January, 2018

Let’s talk
For a deeper discussion of how this issue might affect your business, please contact your local PwC advisor

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