1:  What is an E-Way Bill?

E-Way Bill (EWB) is an electronically generated  document which is required to be carried by the person in charge of the conveyance carrying any consignment of goods of value exceeding Rs 50000 which has been mandated by the Government in terms of the section 68 of the Goods and Services Tax Act. E-Way Bill will be generated online from the Common Portal by the registered persons or transporters who cause movement of goods of consignment before the commencement of such movement irrespective whether such transportation is Inter-State or Intra-State. E-Way bill can be generated or cancelled via SMS also.

2:  Who should generate an E-Way Bill?

Registered Persons: Every registered person who causes the movement of Goods of which the consignment value exceeding Rs 50000 In relation to supply ; reasons other than supply ; or inward supplies from unregistered person shall be liable to generate an E-Way Bill. This states that the consignor or consignee, as registered person or a transporter of the goods can generate the E-way Bill.
Unregistered Persons: Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal.Upon generation of the e-way bill 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.
Transporter: The transporters which are carrying the goods by road, air, rail, etc., are required to generate E-Way Bill if the supplier has not generated an E-Way Bill.

3:  Do a transporter require to enroll on the E-Way Bill System?

There may be certain transporters, who might not be registered under the Goods and Service Tax Act and if such transporters cause the movement of Goods for their respective clients, then in this regard they are required to generate the E-Way Bill on behalf of their clients or update the Vehicle Number for the E-Bill. Hence, they are required to enroll on the E-Way Bill Common Portal and generate the 15 Digit Unique Transporter ID.

4:  What is TRANSIN or Transporter ID?

The Transporter ID or TRANSIN is a 15 Digit Unique Number which is generated by the E-Way Bill system based on the State Code, PAN and Check Digit for the unregistered transporter once he has successfully enrolled on the system. The same can be shared by the transporter to the clients for the E-Way Bill genaration.

5:  What is the validity of the E-Way Bill?

The validity of an  E-Way Bill generated will be calculated from the date of the generation of the same.

1: For the Distance covered upto 100 kms the Validity Period will be 1 Day.
2: The Distance for every 100 km or part thereof thereafter the Validity Period will be One Additional Day.

Note: The period of validity shall be counted form the time at which the E-Way Bill has been generated and each day shall be counted as Twenty-Four hours. However, the Commissioner may, by notification extend the validity period of E-Way Bill for certain categories of goods as may be specified therein.

6:  What shall be the documents which are required to be carried by the person-in-charge of the conveyance?

The documents which are to be carried by the person-in-charge of a conveyance are as follows:

a) the invoice or bill of supply or delivery challan, as the case may be; and
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 in such manner as may be notified by the Commissioner.

7:  What are the possible events where there is no requirement of E-Way Bill generation ?

Certain events where no E-Way Bill is required to be generated are as follows:
a: When the goods are being transported which are specified in the Annexure
b: When the goods are being transported by Non-Motorised Conveyance
c: When the goods are being transported from the port, airport, air cargo complex and land customs station to an inward container depot or a container freight station for clearance by Customs;
d: In respect of movement of goods within such areas as are notified under Rule 138 (14) (d) of the Goods and Services Tax Rules of the concerned State.
e: When the goods are transported for a distance of less than 10 Kilometres within the State or 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.

8:  Who will generate the Form GST EWB-01 if the consignor and the consignee have not generated the same?

In the event, consignor or the consignee has not generated FORM GST EWB-01 and the value of goods carried in the conveyance is more than Rs 50000, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.

9:  What is Part A slip under GST E-Way Bill?

The Part A Slip is a temporary number generated after furnishing all the details in the PART A. The same is to be shared or used by the transporter later to enter the PART B and generate the E-Way Bill. Basically PART A Slip is entry made by the user to temporarily store the document details on the E-Way Bill system. Once the goods are ready for movement from the business premises, the user can enter the Part-B or vehicle details and generate the e-way bill for movement of goods. Hence, Part-B details convert the Part-A slip into E-Way Bill.

10:  What are the details to be furnished in the PART A section under FORM GST E-Way Bill-01?

The details to be furnished in the PART A under the FORM GST EWB-01 are as under:
A.1: GSTIN of the Recipient.
A.2: Place of Delivery.
A.3: Invoice or Challan Number.
A.4: Invoice or Challan Date.
A.5: Value of Goods.
A.6: HSN Code : The same shall be at minimum 2 digit level for taxpayers having the annual turnover Upto Rs. 5 Crores in the preceeding financial year.
A.7: Reason for Transportation. which may be as follows:
*Supply.
*Export or Import.
*Job Work.
*SKD or CKD.
*Recipient not known.
*Live Sales.
*Sales Return.
*Exhibition or Fairs.
*For own use.
*Others.
A.8: Transport Document Number.

11:  What has to be entered in GSTIN column, if consignor or consignee is not having GSTIN?

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

12:  Can E-Way Bill be cancelled?

The E-Way Bill can be cancelled within 24 hours of its generation. If the respective EWB has been verified by any proper officer, the same cannot be cancelled. Further, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill.

13:  Conditions to reject the E-Way Bill?

The person who causes the transport of goods shall generate the E-Way Bill specifying the details of other person as recipient of goods. There is a provision for the other party to see the E-Way bill generated against the respective GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the E-Way Bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of E-Way Bill, it is deemed that he has accepted the details.

14:  What is Consolidated E-Way Bill?

The consolidated E-Way Bill is a document containing the multiple E-Way Bills for several consignments being carried in one conveyance. Basically, the transporter carrying the multiple consignments of various consignors and consignees in a single vehicle wherein he is required to carry one Consolidated E-Way Bill instead of carrying Multiple E-Way Bills for those consignments.

15:  What is the validity of the Consolidated E-Way Bill?

The Consolidated E-Way Bill is basically like a trip sheet and it contains the details of different EWB's which are moving towards one direction, and such E-Way Bills will have different validity periods. Hence, the Consolidated E-Way Bills will not be having any independent validity period. However, the Individual Consignment specified in the corresponding EWB in the Consolidated EWB must reach the destination as per its validity period of that Individual EWB.

16:  What has to be done, if the vehicle number has to be changed for the consolidated e-way bill?

An option shall be available under the "Consolidated E-Way Bill" option as "Regenerate Consolidated E-Way Bill". The respective option allows to change the vehicle number to existing Consolidated E-Way Bill without changing the existing E-Way Bills and generates the new Consolidated E-Way Bill, which is to be carried with the new vehicle. The earlier generated Consolidated E-Way Bill shall be invalid for use.

17:  What are the modes for the E-Way Bill generation?

The E-Way Bill generation by the registered person in any of the following ways:
a: Using Web based system.
b: Using SMS based facility.
c: Using Android App.
d: Bulk Generation Facility.
e: Using Site-to-Site Integration.
f: Using GSP (Goods and Services Tax Suvidha Provider).

18:  Eligibility for bulk generation usage?

Any taxpayer of transporter can use the bulk generation facility. This facility can be used by the taxpayers, who have automated their invoice generation system. In one go they can prepare the bulk requests for e-way bill in a file from his automated system, say 100 to 500, and upload into the portal and generate e-way bill. This avoids the duplicate data entry into the e-way bill system and avoids the data entry mistakes.

19:  How to use the Bulk Generation Facility?

To use the bulk generation facility, one has to prepare the e-way bill requests through JSON file. This can be done two ways – Taxpayer or transporter can prepare the same directly from his automated system. If he is unable do so, he can use an excel based bulk generation tool available on the portal. Here, he has to cut and paste the e-way bill requests as per the format and this tool facilitates to validate and generate the JSON file. For more details, please go to the ‘user manual of the bulk generation’ and ‘bulk generation tools’ under tool section and follow the instruction given in it.