E-Way bill — Flowchart & amp and salient features

Salient Features of E-way Bill: –

1. Before commencement (where consignment value is greater than Rs. 50,000/-) – Furnish information Electronically in Part-A of Form GST EWB-01. This information is required even if the transportation distance is less than 10 Km. This information will be made available to the recipient, who shall communicate his acceptance or rejection.

2. When Goods are transported by supplier or recipient in their own conveyance or hired one or by railways or by air or by vessel—Furnish information in Part B and generate FORM GST EWB-01.

3. Where Goods are handed over to GTA—Assesse is required to furnish the information relating to the transporter in Part B (which requires only vehicle number) of FORM GST EWB-01. And the Transporter shall generate E-way Bill by filing Part-B of FORM GST EWB-01.

Please Note–The transporter is required to update the details of conveyance if hetransfers goods from one conveyance to another in the course of transit, in Form GST EWB-01.

4. In point no. 3, if transportation distance is less than 10 Km than furnishing or updating the details in Part B is not required. Here, “Transportation Distance” will be calculated as distance from place of Consigner to the place of transporter, or the distance from the place of business of the transporter finally to the place of business of the consignee.

Please Note– Here, non-updation of Part B for reason of change of conveyance during the transit –is related to 10 Km transportation distance from “place of business of the transporter finally to the place of business of the consignee”, and not from the location where different conveyance was opted, which is a point to looked upon.

5. Generated E-way Bill will be valid as follows: –

Example—For understanding the above, if the transportation distance is 400 Km then the validity of e-way bill will be equal to 4 days {(400/100) * 4 day}.

6. Upon generation of the e-way bill, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter. 

7. In case of multiple consignment intended to be transported in one conveyance—Transporter has the option to indicate serial number of E-way bill of Form GST EWB-01 and generate Form GST EWB-02 from the portal.

8. In case of E-way Bill generated by Recipient for purchase from unregistered person—That Unregistered person will be intimated electronically, if mobile number or e-mail ID of said unregistered person is available.

9. If transportation is done despite of generation of E-way Bill, the same can be cancelled electronically within 24 hours of generation.

10. Documents to be Carried during conveyance: –

a.  the invoice or bill of supply or delivery challan,

b. a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance (Such device facility is yet to come).

Please Note– AS PER THE ABOVE, THERE IS NO REQUIREMENT OF CARRYING A BILTY OR GR.

11. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04.

12. Where a physical verification of goods is conducted during transit at one place within the State or in any other State, no further physical verification of same shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.

13. An image of GST EWB -01 is provided for your reference-

Basic requirement for generation of E-Way Bill for Supply or for reason other than Supply &/OR for Reason of inward Supply from unregistered person is explained through the below mentioned Flow Chart: –

A REGISTERED PERSON is required to check following Before Movement of Goods