FAQ on E Way Bill

FAQ on E Way Bill in Detail

1. What is an e-way bill?

Ans. E-way bill (FORM GST  EWB-01) is an  electronic document (available to supplier / recipient / transporter) generated on the common portal evidencing   movement of goods of consignment value more than Rs. 50,000/-.

It has two components –

Part A comprising of details of GSTIN of supplier & recipient, place of delivery (indicating PIN Code also), document (tax invoice, bill of supply, delivery challan or bill of entry) number and date, value of goods, HSN code, and reasons for transportation;

Part B – comprising of transport details – transport document number (goods receipt number or railway receipt number or airway bill number or bill of lading number) and road vehicle number.

2.What is the common portal for e-way bill?

Ans. The common goods and services tax electronic portal for furnishing electronic way bill is www.ewaybillgst.gov.in.

3.What is EBN? Who gives it?

Ans. Upon generation of the EWB on the common portal, a unique e-way bill number (“EBN”) shall be made available to the supplier, the recipient and the transporter on the common portal. The  common  portal will generate the EBN.

4.Whether e-way bill generated in one State is valid in another State?

Ans. Yes, it is valid throughout the country.

5.When should an e-way bill be generated?

Ans. As per Rule 138 of the CGST Rules, 2017, an EWB  has to be generated prior to the commencement of transport of goods or movement of goods.

6.Whether an e-way bill is to be issued, even when there is no supply?

Ans. Yes. Even if the movement of goods is caused due to reasons other than supply, the e-way bill is required to be issued.Reasons other than supply include movement of goods due to job-work, replacement under warranty, recipient not known, supply of liquid gas  where quantity is not known, supply returns, exhibition or fairs, for own use, sale on approval basis etc.

7. Who should generate e-way bill?

Ans. An EWB contains two parts – Part A to be furnished by the registered person who is causing movement of goods of consignment value exceeding Rs. 50,000/- and Part B (transport details) is to be furnished  by the person who is transporting the goods.

Where the goods are transported by a registered person, whether as consignor or recipient, the said person shall have to generate the EWB (by furnishing information in Part B on the common portal).

Where the EWB is not generated by the registered person and the goods are handed over to the transporter for transportation of goods by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common  portal and the EWB shall be generated by  the transporter on the said portal  on the basis of the information furnished by the registered person in  Part A of FORM GST EWB-01.

In a nutshell, EWB is to be generated by the consignor or consignee himself (if the transportation is being done in own/hired conveyance or by railways or by air or by vessel) or the transporter (if the goods are handed over to a transporter for transportation by road). Where neither the consignor nor consignee generates the EWB and the value  of goods is more than Rs. 50,000/- it shall be the responsibility of the transporter to generate it.

In case the goods to be transported are supplied through an e-commerce operator, the information in Part A may be furnished by such e-commerce operator.

8.Who causes movement of goods?

Ans. The movement of goods can be caused by the supplier, if he is  registered and he undertakes to transport the goods. In case the recipient undertakes to transport or arrange the transport, the  movement would be caused by him. In case the goods are supplied by an unregistered supplier to a recipient who is  registered,  the  movement shall be said to be caused by such recipient, if  the recipient is known at the time of commencement of the movement of goods.

9.What are the reasons  for  transportation to be furnished  in the Part A of EWB?

Ans. EWB is to be issued for movement of goods, irrespective of the fact whether the movement of goods is caused by reasons of supply or otherwise. The format for FORM GST EWB-01 lists ten reasons for  transportation viz. supply, export or import, job work, SKD or CKD, recipient not known, line sales, sales return, exhibition or fairs, for own use and others, one of which can be chosen.

10.What is consignment value?

Ans. The consignment value of goods shall be the value, determined in accordance with the provisions of section 15 of the CGST Act, 2017, declared in an invoice, a bill of supply or a  delivery challan, as  the case may be, issued in respect of the said consignment and also includes the Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

Also Read: How to file GSTR 9C online step by step

11.Whether consignment value of goods shall include tax also? In  case of movement other than by way of supply, value may not be available? How to value such cases?

Ans. As per Explanation 2 to Rule 138(1) of CGST Rules, 2017, the consignment value shall also include the Central tax, State or Union territory tax, Integrated tax and cess charged, if any, in the document. Furthermore, in view of the valuation provisions in Section 15 of the CGST Act, 2017, customs duty shall also be includible in the value of goods.

In case of movement of goods for reasons other than supply, the movement would be occasioned by means of  a  delivery challan which is a mandatory document. The delivery challan has to necessarily contain the value of goods as per Rule 55 of the CGST  Rules, 2017. The value given in the delivery challan should be adopted in the EWB.

12.Who has to generate EWB in case of transportation of  goods by rail, air or vessel?

Ans. The registered person, being the supplier or recipient, is required to generate e-way bill by furnishing the information in Part B of the EWB viz transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number).

13.Is there any time gap allowed between furnishing information in Part-A and updating transport details in Part-B?

Ans. On furnishing Part-A, a unique number will be generated on the portal which shall be valid for 15 days for updating of Part B of FORM GST EWB-01.

14. How does the taxpayer enter Part-A details and generate EWB, when he is transporting goods himself?

Ans. Sometimes, a taxpayer wants to move the goods himself. E-Way Bill Portal expects the user to enter transporter ID or vehicle number. Hence, if he wants to move the goods himself, he can enter his GSTIN in the transporter Id field and generate Part-A Slip. This indicates to the system that he is a transporter and he can enter details in Part-B later when transportation details are available.

15. What has to be entered in GSTIN column, if the consignor or consignee is not having GSTIN?

Ans. If the consignor or the consignee is unregistered taxpayer and  not having GSTIN, then the user has to enter ‘URP’ [Unregistered Person] in the corresponding GSTIN column.

16. Whether an unregistered transporter should compulsorily enroll on the EWS?

Ans. Yes, in terms of Rule 58 of the CGST  Rules,2017 read with section 35(2) of the CGST Act, 2017, a transporter and operator of godown or warehouse, if not already registered, shall have to enroll on the common portal by filing Form GST ENR-01. The transporter enrolled in any one State or UT shall be deemed  to  be  enrolled  in other States as well. The unregistered transporter gets a transporter Id when he enrolls on the system.

17.Can the EWB be cancelled if the goods are not transported after generation of EWB?

Ans. Where an EWB has been generated, but goods are either not being  transported or are not being transported as per the details furnished in the EWB, the EWB may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the EWB.

However, if the EWB has been verified in accordance with the provisions of Rule 138B of the CGST Rules, 2017, the same cannot be cancelled.

18.What happens if the conveyance is changed en-route?

Ans. Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part-A of  the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of  conveyance in  the EWB on the common portal in FORM GST EWB-01. Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of the conveyance in the EWB on  the common portal in FORM GST EWB-01.

19.How does the transporter come to know that a particular EWB has been assigned to him?

Ans. The transporter comes to know of the EWBs assigned to him by the taxpayers for transportation, in one of the following ways:

  • The transporter can go to ‘Reports’ section and select EWB assigned to him for transport and see the list.
  • The transporter can go to ‘Update Vehicle No’ and  select ‘Generator GSTIN’ option and enter taxpayer GSTIN, who has assigned or likely to assign the EWBs to him.
  • The taxpayer can contact and inform the transporter that the particular EWB is assigned to him.

20.How does the supplier or recipient come to know about the e-way bills generated on his GSTIN by other person/party?

Ans. The supplier or the recipient can view the same from either of the following options:

  • He can view on his dashboard, after logging on to the system;
  • He can go to ‘Reject’ option and select the date and see the e-way bills generated on his GSTIN by others.
  • He can go to ‘Report’ section and see the ‘EWBs by other parties’.
  • He will get one SMS everyday indicating the total EWB  activities on his GSTIN.

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21.How does the taxpayer become transporter in the EWS?

Ans. To change his position from supplier or recipient to transporter, the tax payer has to select the option ‘Register as Transporter’ under ‘Registration’ and update his profile. Once it is done, the system changes the taxpayer as transporter.

22.How many times can Part-B or Vehicle number be updated for an EWB?

Ans. Part-B (Vehicle details) can be  updated as many times as one wants for movement of goods to the destination. However, the updating should be done within the validity period and at any  given  point  of time, the vehicle number updated should be that of the one which is actually carrying the goods. The validity of EWB is not recalculated for subsequent entries in Part-B.

23.Many distributors transport goods of multiple customers and know the details of the requirement only at the time of delivery? What to do if the name of the consignee is not known?

Ans. Such movement of goods would be for reasons other than supply. The reasons for transportation will have to be mentioned in the Part A of the EWB.

24.Is there any validity period for EWB? Is yes, please state the same.

Ans. Yes. The validity period of the EWB depends upon the distance, the goods have to be transported. Such period shall be calculated from the relevant date. Where “relevant date” shall mean the date on which the EWB has been generated and the period of validity shall be counted from the time at which the EWB has been generated and each day   shall be counted as the period expiring at midnight of the day immediately following the date of generation of EWB.

Sl. No.DistanceValidity period
1.Upto 100 km.One day in cases other than Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship
2.For every 100 km. or part thereof thereafterOne additional day in cases other than Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship
3.Upto 20 kmOne day in case of Over Dimensional Cargo [or multimodal shipment in which at least one leg involves transport by ship
4.For every 20 km. or part thereof thereafterOne additional day in case of Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship
FAQ on E Way Bill

25.What if one consignment, is transported in CKD/SKD condition in multiple transport vehicles?

Ans. As per Rule 55(5) of the CGST Rules, 2017, in such cases, the supplier shall issue the complete invoice before dispatch of the first consignment and shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice. Each such subsequent consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and the original copy of the invoice shall be sent along with the last consignment. Every consignment shall also be accompanied with a separate EWB.

26.Can the validity period of EWB be extended?

Ans. In general No.However, the Commissioner may extend the validity period only by way of issuance of a notification for certain categories  of goods which shall be specified later. Also, if under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the EWB, the transporter may extend the validity period after updating the  details  in  Part  B  of FORM GST EWB-01, if required.

[However, the validity of the EWB may be extended within 8 hours from the time of its expiry.]

27.When does the validity of the EWB start?

Ans. The validity of the EWB starts when the first entry is made in Part-B

i.e.vehicle entry is made first time in  case of  road  transportation or  first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that the validity is not re-calculated for subsequent entries in Part-B.

28.How is the validity of the EWB calculated?

Ans. The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. As  per Rule 138(10) of  the C GST Rules, for every 100 Kms one day is the validity period for EWB and for every 100 KM or part thereof thereafter one more day is added.


For example, if the approx. distance is 310 Kms then  the  validity period is  3+1 days. For movement of  over dimensional cargo or multimodal shipment in which at least one leg involves transport by ship, the validity is one day for every 20 KM (instead of 100  KM)  and for every 20 KM or part thereof one more day is added. Please refer Rule 138(10) for details.

29.Whether Part-B is must for EWB?

Ans. EWB is complete only when Part-B is entered. Otherwise printout of  EWB would be invalid for movement of goods. Filling up of Part-B of the EWB is a must for movement of the goods, except for within the same State movement between consignor’s place to the transporter’s place, if distance is less than 50 Kms.

30.Can I transport goods with an EWB without vehicle details in it?

Ans. No. One needs to transport the goods with an EWB specifying the vehicle number, which is carrying the goods.

However, where the  goods are transported for a distance of less than 50 kilometers within the State from the place of business of consignor to the place of transporter for further transportation, then the vehicle number is not mandatory.

Similar exception up to 50 KM has been given  for movement of goods from place of business of transporter to place of business of consignee.

31.Whether the EWB is required for movement of consignment for weighment to the weighbridge?

Ans.No EWB is required for movement of goods upto a distance of 20 Km  from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with Rule 55.

32.What is the validity period of consolidated EWB?

Ans. A consolidated EWB has no separate validity and will be governed by  the underlying validity period of the individual e-way bills.

33.Can an EWB be modified?

Ans. No. Part-A of an EWB once generated, cannot be modified. However, Part-B can be updated as many times as the transport vehicle is changed within the overall validity period. The validity period is not changed when Part-B is updated.

34.Is it necessary to feed  information and generate EWB electronically in the common portal?

Ans. Yes. The facility of generation and cancellation of EWB is also available through SMS.

35.Can the EWB be modified or edited?

Ans. The EWB once generated cannot be edited or modified. Only Part-B can be   updated.However, if the EWB is generated with wrong information, it can be cancelled and generated afresh.The cancellation is required to be done within 24 hours from the time of generation.

36. The system shows ‘Invalid Format’ when we are trying to enter the vehicle number. What is the reason?

Ans. The system expects you to enter the vehicle number details in proper format. Please see the format details in the ‘help’ with the vehicle entry field.

37.What are the formats of vehicle number entry?

Ans. To enable proper entry of the vehicle number, the following  formats  have been provided:

FormatRC NumbersExample Entry
ABC1234DEF 234DEF0234
AB123456UP 1 345UP010345
AB12A1234AP 5 P 23AP05P0023
AB12AB1234TN 10 DE 45TN10DE0045
AB12ABC1234KE 3 PEW 1265KE03PEW1265
FAQ on E Way Bill

38.How can anyone verify the authenticity or the  correctness of EWB?

Ans. Any person can verify the authenticity or the correctness of EWB by entering EWB number, EWB date, Generator ID and Document number in the search option of EWB Portal.

39.When should I use multi-vehicle option?

Ans. When the taxpayer or transporter wants to move the consignment of one EWB in multiple vehicles, after moving to transshipment place, he can use the “Change to Multi-Vehicle” sub-option provided under  “e-way bill” option in the main menu.

For example, let’s say one e-way bill is generated to move the consignment from place A to place C. Here, the consignment moves from A to B via Rail or bigger vehicle. Now, if it is not possible to move the consignment from B to C in the same mode of transportation due to unavailability of that mode or may be due to hilly region where big vehicles cannot be used, the consignment can be moved in multiple smaller vehicles using the ‘Multi-Vehicle’ option.

40.What happens if multiple consignments are transported in one conveyance?

Ans. Where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated EWB in FORM GST EWB-02 may be generated by him on the common portal prior to the movement of goods.

The various situations where multiple consignments are transported in one conveyance may be as under:

Multiple consignments in one conveyance;all more than Rs.50,000/-; and the consignor has generated  e-way bill for all the consignments.A consolidated EWB in  FORM GST EWB-02 may be generated on the common portal prior to the movement
Multiple consignments in one conveyance; all more than Rs.50,000/-; but the consignor has not generated EWBTransporter shall generate individual FORM GST  EWB-01 and  may  also  generate consolidated EWB in FORM GST EWB-02
Multiple consignments in one conveyance; few consignments have consignment value less than Rs.50,000/- and EWB not generated  for these consignments (less than Rs. 50,000/-)Transporter shall generate FORM GST EWB-01 (for  consignments of value more than Rs. 50,000/-)  and may generate EWB for consignments less than Rs. 50,000/- and  may  also  generate consolidated EWB in FORM GST EWB-02
FAQ on E Way Bill

41.Can a transport vehicle be intercepted?

Ans. Yes, the Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the EWB or the e-way bill number in physical form  for all  inter-State and intra-State movement of goods.

Physical verification of  a specific conveyance can also be carried out by any officer, on receipt of specific information on evasion of tax, after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.

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42.Are there any checks and balances on excessive use of power of interception of vehicles and inspection of goods?

Ans. A summary report of every inspection of goods in transit shall be recorded online on the  common portal by  the proper officer in Part A of FORM GST EWB-03 within 24 hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.

Once physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.

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 on the common portal.

43.What has to be done by the transporter if the consignee refuses to take goods or rejects the goods?

Ans. The transporter can get one more EWB generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ and with relevant document details, and return the goods to supplier.

44.What are the documents to be carried by the person in-charge of    a conveyance while transporting goods?

Ans. The person in-charge of a conveyance shall carry —

  • the invoice or bill of supply or delivery challan, as the case may be; and
  • a copy of the EWB or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance.

45.Are there any special situations where the EWB  needs to be issued even if the value of the consignment is less than Rs. 50,000/-?

Ans. As per the Provisos to Rule 138(1) of CGST Rules, 2017, where goods are sent by a principal located in one State to a job worker located in  any other State, the EWB shall have to be generated by the principal irrespective of the value of the consignment. Also, where handicraft goods are being transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the EWB shall have to be generated by the said person irrespective of the value of the consignment.

46.Can a taxpayer update his business name,address,mobile number or e-mail id in the EWS?

Ans. No. EWB System will not allow taxpayer to update these details directly. The taxpayer has to change these details at GST Common portal, from where it will be updated in EWB system.

47.I have already registered in GST Portal. Whether I need to register again on the E-Way Bill Portal?

Ans. Yes. All the registered persons under GST need  to  register on the portal of e-way bill namely: www.ewaybillgst.gov.in by using his GSTIN. Once GSTIN is entered, the system sends an OTP to his  mobile number registered with GST Portal and after authenticating the same, the system enables him  to generate his/her username and password  for the EWS. After generation of username and password of his/her choice, he/she may proceed to make entries to generate EWB.

48.Why the transporter needs to enroll on the EWS?

Ans. There may be some transporters, who are not registered under the Goods and Services Tax Act, but such transporters cause the movement of goods for their clients. They need to enroll on the e-way bill portal to get 15-digit Unique Transporter Id.

49.What is TRANSIN or Transporter ID?

Ans. TRANSIN or Transporter ID is a 15-digit unique number generated by EWB system for unregistered transporter, once he enrolls on the  system which is similar to GSTIN format and is based on State code,PAN and Check sum digit.

This TRANSIN or TRANSPORTER ID can be shared by transporter with his clients, who may enter this number while generating e-way bills for assigning goods to him for transportation.

50.How does the unregistered transporter get his Unique ID or Transporter ID?

Ans. The transporter is required to provide the essential information for enrolment on the e-way bill portal. The transporter ID is created by the EWS after furnishing the requisite information. The details of  information to be furnished is available in the user manual.

51.How the distance has to be calculated, if the consignments are imported from or exported to other country?

Ans. The approximate distance for movement of consignment  from the source to destination has to be considered based on the  distance  within the country.That is, in case of export, the consignor’s place to the place from where the consignment is leaving the country, after customs clearance and in case of import, the place where the consignment has reached in the country to the destination place and cleared by Customs.

52.Whether EWB is required, if the goods are being purchased and moved by the consumer to his destination himself?

Ans. Yes. As per the e-way bill rules, EWB is required to  be carried along with the goods at the time of transportation, if the consignment value is more than Rs. 50,000/-. Under this circumstance, the consumer can get the EWB generated from the taxpayer or supplier, based on the bill or invoice issued by him. The consumer can also enroll as citizen and generate the EWB himself.

53.How to generate EWB for multiple invoices belonging to the same consignor and consignee?

Ans. If multiple invoices are issued by the supplier to recipient, that is, for movement of goods of more than one invoice of  the  same consignor and consignee, multiple EWBs have to be generated. That is, for each invoice, one EWB has to be generated,irrespective of the fact whether same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one EWB. However, after generating all these EWBs, one consolidated EWB  can be  prepared  for transportation purpose, if goods are going in one vehicle.

54.What has to be  done by the transporter, if the consignee refuses to take goods or rejects the goods for any reason?

Ans. There is a possibility that the consignee or the recipient may refuse to take delivery of the consignment due to various reasons. Under such circumstances, the transporter can get one more e-way bills generated with the help of the supplier or recipient by indicating supply as ‘Sales return’ with relevant documents and return the goods to the supplier as per his agreement with him.

55.What has to be done, if the validity of the EWB expires?

Ans. If the validity of the EWB expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature and trans-shipment’, the transporter may extend the validity period after updating the reason for the extension and the details in PART-B of FORM GST EWB-01.

56.What is to be done (in an EWB) if the vehicle breaks down?

Ans. If the vehicle breaks down, when the goods are being carried with an EWB, then  the transporter can get the vehicle repaired and continue  the journey with the same EWB. If he has to  change the vehicle, then  he has to enter the new vehicle details in that EWB, on the e-way bill portal, using ‘Update vehicle number’ option in  Part B and continue the journey in new vehicle, within the original validity period of EWB.

57.Can the EWB be deleted or cancelled?

Ans. The EWB once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. But, if a particular EWB has been verified by the proper officer, then  it  cannot  be cancelled. Further, EWB can be cancelled if, either the goods are  not transported or not transported as per the details furnished in the EWB.

58.Whether the EWB can be cancelled? If yes, under what circumstances?

Ans. Yes, EWB can be cancelled if either the goods  are not transported or are not transported as per the details furnished in the EWB.The EWB can be cancelled within 24 hours from the time of its generation.

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59.Who can reject the EWB and why?

Ans. The person who causes transport of goods shall generate the EWB specifying the details of the other person as a  recipient  of  goods.There is a provision in the common portal for the other party to see the EWB generated against his/her GSTIN.As the other party, one can communicate the acceptance or rejection of such consignment  specified in the EWB.If the acceptance or rejection is not communicated within 72 hours from the time of generation of EWB or the time of delivery of goods whichever is earlier,it will be  deemed that he has accepted the details.

60.How does the supplier or recipient come to know about the e-way bills generated on his GSTIN by any other person/party?

Ans. As per the Rule 138 of the CGST Rules, the taxpayer or recipient can reject the EWB generated on his GSTIN by other  parties.  The  following options are available for him to see the list of e-way bills:

  • He can see the details on the dashboard, once he logs into the system.
  • He will get one SMS every day indicating the total e-way bill activities on his GSTIN.
  • He can go to ‘Reject’ option and select the date and see the e- way bills. Here, the system shows the list of e-way bills  generated on his GSTIN by others.
  • He can go to ‘Report’ and see the ‘EWBs by other parties’.

61.What is Over Dimensional Cargo?

Ans. Over dimensional cargo means a cargo carried as a single indivisible  unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989 made under the Motor Vehicles Act, 1988.

62.Does the movement of goods which are in transit to or from Nepal/Bhutan, require EWB for movement?

Ans. No, such movement has been exempted from EWB.

63.Is temporary vehicle number allowed for EWB generation?

Ans. Yes, temporary vehicle number can also be inserted as vehicle number for the purpose of EWB generation.

64.Who is responsible for EWB generation in case DTA sales from  SEZ/FTWZ?

Ans. There is no special provision for such supply and hence the registered person who causes movement of goods shall be responsible for the  generation of EWB as per Rule 138 of the CGST Rules.

65.When to extend the validity of EWB?

Ans. The generator or transporter can extend the validity of the e-way bill, if the consignment has not reached the destination within the validity period due to following circumstances:

  • Delay due to vehicle breakdown.
  • Natural calamity
  • Law & order issue on the transit
  • Accident of conveyance
  • Trans-shipment delay etc.

In terms of proviso the Rule 138(10) of the CGST Rules, the validity of the e-way bill may be extended within eight hours from the time of its expiry.

For example, if the validity of the EWB was till midnight of 2nd January, 2020, then the user could have extended the till 8 AM on 3rd January, 2020.

66.What should I do if PIN code is shown as invalid?

Ans. If the PIN code entered by the user is shown as invalid by the system,  the user needs to recheck the PIN code again. Still if it is valid PIN  Code as per user, then the generator can select the State manually  from the dropdown list and proceed further to next stage.

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67.Is it mandatory to select the rate of tax while entering the goods details?

Ans. No, it is not mandatory to select the tax rate or to enter the tax amount while generating the EWB.

68.As an unregistered transporter, how can I enter my branch details in the EWB portal?

Ans. If the transporter is having additional places of  business in addition to  the registered place of business, he can use the “Update Additional Place” sub-option provided under “Update” option in the main menu of EWS to add/amend the additional places of business.

69.What should be done if goods movement is done in batches or lots?

Ans. As per the rule 55(5), one needs to issue the tax invoice for the complete quantity that is being moved in batches or lots. Then, he has  to prepare the delivery challan for each batch or lot and generate corresponding EWB for that batch or lot and move  the consignment with delivery challan, copy of invoice and e-way bill number.

However, the last batch or lot should have the original invoice along with delivery challan and e-way bill number.On the EWS, he needs to select SKD/CKD/Lots sub-supply type to generate the EWB for these batches and lots with delivery challan details.

70.Is it mandatory to generate EWB? What if not done? What are the consequences for non-issuance of EWB?

Ans. It is mandatory to generate EWB in all cases where the value of consignment of goods being transported is more than 50,000/- and it is not otherwise exempted in terms of Rule 138(14) of CGST  Rules,  2017.

If e-way bill, wherever required, are not issued in accordance with the provisions contained in Rule 138, the same will be considered as contravention of the rules. As per Section 122(1)(xiv) of CGST Act, 2017, a taxable person who transports any taxable goods without the cover of specified documents (EWB is one of the specified documents) he shall be liable to a penalty of Rs. 10,000/- or the  amount  of  tax sought to be evaded (wherever applicable) whichever is greater.

Moreover, as per Section 129(1) of CGST Act, 2017,  where  any  person transports any goods or stores any goods while they are in  transit in contravention of the provisions of this Act or the Rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure.

71.Elucidate whether generation of  E-way  Bill facility can be blocked/unlocked by the Department?

Ans. With effect from 21st November, 2019, blocking and unblocking of e-  way bill by taxpayers defaulting in filing of GST returns, for 2 consecutive tax periods is possible in terms of Rule 138E of the CGST Rules 2017.

Rule 138E provides that notwithstanding anything contained in rule 138(1), no person (including a consignor, consignee, transporter, an e- commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a  registered person, whether as a supplier or a recipient, who, –

  • (a)being a person paying tax under section 10 or availing the benefit of notification no. 2/2019-Central Tax (Rate), dated 7th March, 2019, has not furnished the [statement in FORM GST CMP-08] for two consecutive quarters; or
  • (b)being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months.

Further, the Commissioner may, on receipt of an application from a registered person in FORM GST EWB-05 on sufficient cause being shown and for reasons to be recorded in writing, by order in  FORM  GST EWB-06, allow furnishing of the said information in PART A of FORM GST EWB-01, subject to such conditions and restrictions as  may be specified by him.

However, such application can be rejected only after providing a reasonable opportunity of being heard. The permission so granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be  granted or, as the case may be, rejected by the Commissioner.

For the purposes of rule 138E, the expression “Commissioner” shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b)


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