Understanding E-way bill & information required for generating it

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

Mandatory waybill irrespective of value of goods

• Interstate movement of goods from Principal to Job Worker

• 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 generate waybill

• Invoice/ Bill of Supply/ Delivery Challan for consignment of goods

• 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 party

• Recipient (supplier, if the E-way bill generated by recipient) to communicate acceptance/ rejection, else deemed acceptance in 72 hours

Documents required during Transit

• Invoice/ Bill of Supply/ Delivery Challan, as applicable

• 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 generation

• Masters - Product, Customer, Supplier, Transporter

• Sub-users - for assign specific roles such as generation of waybill, cancellation, updating masters, etc

SN.

Particulars

Requirement

Fields to be selected

1

Transaction Type

Mandatory

Inward/ Outward

2

Sub-Type (Reason for Transportation)

Mandatory

Supply/ Export or Import/ Job Work/ SKD or CKD/ Recipient not known/ Line Sales/ Sales Return/ Exhibition or Fairs/ For own use/ Others

3

Document Type, Document No. & Date

Mandatory

Details of Tax Invoice/ Bill of Supply/ Bill of Entry/ Delivery Challan/ Credit Note/ Others

4

Details of Supplier & Recipient

Mandatory

1. GSTIN - For Unregistered persons, mention "URP"

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 Description

Optional

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 / Taxable Amount

Optional

Auto populated taxable amount as mentioned in Sl. No. 8 above. Editable

11

CGST, SGST, IGST, Cess Amount

Optional

Auto populated once rate of tax & cess is filled up. Editable. 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 Eway Bill Portal

Required only in case goods are Transported by Road and vehicle number is not entered

15

Approximate Distance

Mandatory

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. and Date

Mandatory

By Road - Consignment Note No. (Optional)

By Rail - Railway Receipt No.

By Air - Airway Bill No.

By Ship - Bill of Lading No