Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 12 March 2018
Major changes in E-way Bill Rules vide NN 12-2018-CT dated 7 March 2018 have been specified as under:
1. Allowed transporter, e-commerce operator or courier agency to furnish information in Part A of EWB-01 upon receipt of authorization from registered person or consignor, as the case may be.
2. Registered job worker may also generate the e-way bill instead of principal.
3. Exclude the value of exempt supply of goods while determining 'consignment value' where the invoice is issued in respect of both exempt and taxable supplies.
4. Where the goods are transported by railways, it is mandatory to produce e-way bill before the time of delivery.
5. Where goods goods are transported by railways/ air/ vessel -
- registered supplier or recipient is not required to furnish serial number and date of Railway Receipt/ Air Consignment Note/ Bill of Lading, and
- onus to generate e-way bill is on the consignor or consignee, not on transporter
6. Validity of Unique Number generated extended to 15 days for updation of Part B (from 72 hours).
7. The Validity of E-way bill/ consolidated e-way bill shall be as follows:
- Up to 100 km : One day in cases other than Over Dimensional Cargo
- For every 100 km or part thereof thereafter : One additional day in cases other than Over Dimensional Cargo
- Up to 20 km : One day in case of Over Dimensional Cargo
- For every 20 km or part thereof thereafter : One additional day in cases of Over Dimensional Cargo
8. Person shall be deemed to have accepted the details in Part-A of EWB-01 if he does not communicate his acceptance or rejection within 72 hours of details being made available to him on common portal or the time of delivery of goods, whichever is earlier.
9. Person-in-charge of conveyance, except in case movement of goods by rail, air or vessel, would carry physical copy of e-way bill or electronic form of e-way bill number.
10. ‘Place of Dispatch’ along with PIN code would also be filled in Form EWB-01.
11. Extended the distance for no conveyance details in Part B of EWB-01 to 50 kms (from 10 km) within State / Union Territory.
No e-way bill shall be required inter alia in following cases:
1. Goods transported under customs bond, customs supervision or under customs seal.
2. Goods transported are transit cargo from or to Nepal or Bhutan.
3. Movement of goods caused by defence formation under Ministry of Defence as a consignor or consignee.
4. Consignor of goods is Central Government, Government of any State or a local authority for transport of goods by rail.
5. Empty cargo containers are transported.
6. Goods transported upto 20 kms to weighbridge for weighment accompanied by a delivery challan.
7. Supply of goods by Canteen Stores Department (CSD) to unit run canteens or authorized customers and by unit run canteens to authorized customers
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