Under GST, people who move things from one place to another should carry an eWay Bill if certain conditions are met.

1. What is an eWay Bill?

EWay Bill is an electronic bill that needs to be made on the eWay Bill Portal to move things. A person who is registered for GST can’t move goods worth more than Rs. 50,000 (single invoice, bill, or delivery challan) in a car without an e-way bill made on ewaybillgst.gov.in.
You can also create or cancel an Eway bill through SMS, an Android app, or site-to-site integration through the API by entering the right GSTIN of the parties. Use the GST search tool to make sure the GSTIN is correct before you use it.
When an e-way bill is made, a unique e-way bill number (EBN) is given to it. The seller, the recipient, and the transporter all have access to this number.

2.When Should eWay Bill be issued?

When a vehicle or conveyance moves things worth more than Rs. 50,000 (either for each invoice or for all invoices in a vehicle or conveyance), an eWay bill will be made.

• When it comes to a “supply,”
• For something other than a “supply,” like a return
• Due to a “supply” from someone who wasn’t registered,
• A supply for this reason could be any of the following:
• A business transaction in which something is given in exchange for money.
• A payment made for a service that may not be done in the course of business.
• A gift that is given for no reason (without payment).In plain English, the word “supply” generally refers to:
• Sale – things sold and money received
• Branch transfers, for example, are a type of movement.
• Barter/Exchange: When things are traded instead of money

For all of these types of moves, eWay Bills must be made on the same portal. Even if the value of the consignment of goods is less than Rs. 50,000, the eway bill must be created for the following goods:

• Inter-State Movement of Goods by the Principal to the Job-worker by the Principal/registered Job-worker
• A dealer doesn’t have to register for GST if they transport handicrafts between states.

3. Who should Generate an eWay Bill?

Registered Person –: When things worth more than Rs 50,000 are moved to or from a registered person, an Eway bill must be made. Even if the value of the goods is less than Rs 50,000, a registered person or the driver can choose to make and carry a eway bill.

Unregistered Persons – e-Way Bill must also be made by people who are not registered. But if a non-registered person gives something to a registered person, the registered person will have to make sure all the rules are followed as if they were the seller.

Transporter –If the supplier hasn’t made an e-Way Bill, transporters who move goods by road, air, train, etc. also need to make one.

The transporters need not generate the Eway bill (as Form EWB-01 or EWB-02) where all the consignments in the conveyance :
Individually, each paper is worth less than or equal to Rs 50,000, but when all of them are added up, they are worth more than Rs 50,000.

**Document means Tax Invoice/Delivery challan/Bill of supply

Transporters who aren’t already registered will get a Transporter ID when they sign up on the e-way bill site. After that, Eway bills can be made.

Who	When	Part	Form
Every Registered person under GST	Before movement of goods	Fill Part A	Form GST EWB-01
Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods	Before movement of goods	Fill Part B	Form GST EWB-01
Registered person is consignor or consignee  and goods are handed over to transporter of goods	Before movement of goods	Fill Part B	The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01
Transporter of goods	Before movement of goods		Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB-01
An unregistered person under GST and recipient is registered	Compliance to be done by Recipient as if he is the Supplier.		1. If the goods are transported for a distance of fifty kilometers or less, within the same State/Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. 2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient

Note:
If a transporter is moving more than one shipment in the same vehicle, they can use the GST EWB-02 form to create a combined e-way bill by entering the e-way bill numbers of each shipment. If neither the sender nor the receiver has made an e-way bill, the carrier can do so by filling out PART A of FORM GST EWB-01 using the invoice, bill of supply, or delivery challan that was given to them.

4. Cases when eWay bill is Not Required

In the following situations, you don’t need to make an e-Way Bil:

The means of transportation is not a car.

Goods that need to be cleared by customs are moved from a customs port, airport, air cargo complex, or land customs station to an inland container depot (ICD) or a container freight station (CFS).

Goods that are moved under customs watch or with a customs seal

Goods that are moved from ICD to a customs port or from one customs station to another under a customs bond

Goods on their way to or from Nepal or Bhutan

Goods moved by the defense unit under the Ministry of Defense as a sender or receiver

Cargo crates that are empty are being moved.

Consignor transporting things to or from a business location and a weighbridge 20 km away for weighing with a delivery challan

Goods that are sent by train on behalf of the central government, a state government, or a local authority.

Goods that aren’t required to have an E-Way bill according to the GST Rules for each state or union territory

Transport of certain defined goods This includes a list of goods that are exempt from supply, an annexure to Rule 138(14), goods that aren’t considered to be supplied according to Schedule III, and certain schedules to Central Tax Rate Notifications. (PDF of the Goods List)

Note: Part B of the e-Way Bill doesn’t need to be filled out if the distance between the shipper or receiver and the carrier is less than 50 km and the shipment is going within the same state.

5. State-wise e-Way Bill Rules and Limits

Since e-way bills started being used on April 1, 2018, more of them have been made to move things from one state to another. Implementing the e-way bill method state by state has been well received, and all of the states and Union Territories have joined the league to make e-way bills for the movement of goods within the state or UT.

But people in a few states have been given relief by not having to make an e-way bill if their income is below a certain level or if they are buying certain things. For example, people in the state of Tamil Nadu don’t have to make an e-way bill if the value of the things is less than Rs. 1 lakh. For more information about these kinds of reliefs in other states or UTs, you can visit our page on state-by-state e-way bill rules and threshold limits or check the business tax websites for each of these states or UTs.

6. How to generate eWay Bill on portal

On the e-Way Bill Portal, you can make an e-way bill and get an e-way bill number. You only need a login to the portal. Check out our piece, “Guide to Generating an e-Way Bill Online,” for a step-by-step guide on how to make an e-Way bill.

7. SMS e-way bill generation on mobile

You can make e-way bills using a registered cell phone and an SMS message. All of this can start with turning on the SMS e-way bill generation feature. Register the phone that will be used for the SMS feature of making an e-way payment. Then, to create, control, or cancel e-way bills, send simple SMS codes to a certain mobile number that the e-way bill portal/GSTN is in charge of. For more information, check out our post on how to make an e-way bill via SMS.

8. Validity of eWay Bill

The following table shows how long an e-way bill is good for, based on how far the things have traveled. The e-way bill’s validity is based on the date and time it was made.

Type of conveyance	Distance	Validity of EWB
Other than Over dimensional cargo	Less Than 200 Kms	1 Day
	For every additional 200 Kms or part thereof	additional 1 Day
For Over dimensional cargo	Less Than 20 Kms	1 Day
	For every additional 20 Kms or part thereof	additional 1 Day

The Eway bill’s validity can also be expanded. The person who made the Eway bill has to do it either eight hours before it expires or within eight hours after it expires.

9. Documents or Details required to generate eWay Bill

Invoice, Bill of Supply, or Challan for the goods shipment

Road transport—Transporter ID or Vehicle number

Transport by train, plane, or ship? The paper has the transporter’s ID, the number of the transport document, and the date.

10. Frequently Asked Questions

Can I add two invoices in one e-way bill?
No, you can’t use two receipts to make a single e-way bill.
But you can use a “consolidated e-way bill” to combine two or more “e-way bills” into one.

bills go.

Should I generate e-way bills against invoices raised for supply service?
No, the rules for e-way bills do not apply to purchases that are based on services.

So, you don’t need to make an e-way bill for the delivery of

a service.

Whether eway bill is required when the goods is billed within 10 km surroundings?
Goods that move within a state don’t need an e-way bill if the distance is less than 100 miles.

as far as 10 km. Now, you can only go 50 km per hour.

How many days after raising an invoice that one should generate the e Way bill for delayed delivery?
Only when things are delivered do you need an e-way bill. So, if

If an invoice is sent but the things haven’t arrived yet, part-A can be

The details for Part-B can be added to the e-way bill later.

when it comes. When Part-B is filled out, the e-way bill becomes acceptable.

What is the responsibility and liability for the transporter in E-Way bill system?
If the seller hasn’t made an e-way bill for whatever reason, the transporter who is moving the goods by road, air, rail, etc. must also make an e-way bill. Make an e-way bill based on the information that the sellers or consignors shared about the invoice or challan. Read our piece “Compliance on e-Way Bills by Transporter” to learn more. If the transporter doesn’t create when he’s supposed to, he could face a fine of Rs 10,000 or the tax he was trying to avoid paying, whichever is higher. His goods and vehicle could also be taken away from him.

How many e-way bills are required to be generated to ship a consignment to a customer involving multiple transporters (having different transporter IDs) in between? How will the one invoice-one-way bill validation be complied with here since the end customer is only one?
The invoice needs to be used to make one e-Way bill. “Transshipment” is the term for what happened above. The transporter can also give the job to someone else by changing the ID on the Eway bill page. Once a transporter reassigns another transporter, the seller can’t make any changes to the given transporter. So, the user has to make different delivery challans for the invoice based on the different transporter IDs. They can’t make different e-way bills for a single invoice, and doing so would make it hard to fill out the GSTR-1.

How is the criteria of “Value of Consignment of Goods” applied?
The phrase “value of consignment of goods” means the following:

1. The value of the invoice is more than Rs. 50,000. 2. If a vehicle is carrying goods for more than one invoice, and the total value of all the invoices is more than Rs. 50,000.
So, if any of the things above are true, the user should make an e-Way Bill.
*Invoice Value means the value of the transaction as shown on the invoice, including all taxes except for the value of tax-free goods that are carried with taxable goods and billed together.

Is e-Way bill required, if the value of shipment per customer per day exceeds Rs 50,000? How will we take multiple invoices under single e-way bill?
In this case, it depends on whether or not the provider is also the transporter. If he is the transporter, he has to make an e-way bill for all invoices. If he is not the transporter, the transporter has to make an e-way bill for all invoices in the vehicle.

For Selection of Sub Type in case of Outward Supply, What do terms “CKD/SKD” & “Line sales” mean?
“CKD/SKD” means that the things are moved in either a “completely knocked down” or “semi-knocked down” state. For example: Fan movement in different parts that will be put together later. “Line Sales” are sales from one unit, department, or division of an organization to the next unit, department, or division in the production line.