E-WAY BILL UNDER GST – STATUTORY FRAMEWORK

1. Legal Basis

Section 68 of the Central Goods and Services Tax (CGST) Act, 2017 empowers the Government to prescribe that the person in charge of a conveyance carrying a consignment of goods above a certain value “shall carry such documents and such devices as may be prescribed.”
Rule 138 of the CGST Rules, 2017 prescribes the procedure for furnishing information, generation of e-way bills, and other details connected to movement of goods under this mandate.

2. Applicability – When & Who

An e-way bill is required for movement of goods where the consignment value exceeds the notified threshold. While the CGST Rules prescribe ₹50,000, States have separately notified their own intra-state thresholds.
It applies for both inter-State and intra-State movement, subject to State-level notifications.

The registered person, being the consignor, recipient, or transporter, is responsible for generating the e-way bill.

3. State-wise Threshold Limits for Intra-State Movement

State / UT	Within a City Limit	Inter-city (within State) Limit
Andhra Pradesh	₹50,000	₹50,000
Bihar	₹50,000	₹50,000
Delhi	₹1,00,000	₹1,00,000
Gujarat	₹50,000	₹50,000
Haryana	₹50,000	₹50,000
Karnataka	₹50,000	₹50,000
Kerala	₹50,000	₹50,000
Madhya Pradesh	₹50,000	₹50,000
Maharashtra	₹1,00,000	₹1,00,000
Punjab	₹1,00,000	₹1,00,000
Rajasthan	₹2,00,000 (within same city)	₹1,00,000 (across cities)
Tamil Nadu	₹1,00,000	₹1,00,000
Telangana	₹50,000	₹50,000
Uttar Pradesh	₹50,000	₹50,000
West Bengal	₹1,00,000	₹1,00,000
Other States / UTs	₹50,000	₹50,000

4. Forms & Components

FORM GST EWB-01
- Part A: Supplier & recipient GSTIN, invoice/delivery details, value of goods, HSN code, reason for transportation.
- Part B: Transport details – vehicle number, transporter ID, etc.
FORM GST EWB-02: Consolidated e-way bill for multiple consignments in a single conveyance.

5. Primary Responsibility – Consignor / Recipient

Registered Consignor (Supplier):
- If goods are being sent by the supplier (consignor), the consignor is primarily responsible for filling Part A of FORM GST EWB-01.
- Part A contains:
  - GSTIN of supplier & recipient
  - Invoice/challan number & date
  - Place of delivery (PIN code)
  - Value of goods & HSN code
  - Reason for transportation (supply, return, job work, etc.)
Registered Recipient (Consignee):
- If goods are received from an unregistered supplier, then the recipient (consignee) who is registered under GST has the responsibility to generate the e-way bill.
- This ensures that movement of goods from unregistered persons is still covered.

6. Role of the Transporter

Part B of FORM GST EWB-01 (vehicle & transport details) is typically filled by the transporter if engaged.
Scenarios:
- If the consignor/recipient has generated Part A, the transporter updates Part B before actual movement begins.
- If neither consignor nor recipient generates an e-way bill (even though liable), the transporter must generate it based on the invoice/challan and carry it during transit.
Consolidated E-Way Bill (FORM GST EWB-02):
- If a transporter is moving multiple consignments (each with separate e-way bills) in a single vehicle, they can generate a consolidated e-way bill (EWB-02).

7. Timing – When must it be filled?

Before commencement of movement of goods.
Sequence:
1. Consignor/recipient enters details in Part A (EWB-01).
2. Transporter (or consignor, if self-transporting) enters Part B with vehicle details.
3. Only after both Parts are completed, the e-way bill is valid.

8. Special Cases

Job Work / Handicrafts: Registered principal sending goods for job work across states, or handicraft goods supplier (even if exempt from registration), must generate e-way bill irrespective of consignment value.
Transport by Rail/Air/Ship: In such cases, consignor/recipient generates Part A, and Part B can be updated once transport details are available (e.g., Railway Receipt/Airway Bill number).
Multiple Vehicles (One Invoice, Multiple Trips): Consignor must generate a separate e-way bill for each consignment/vehicle by splitting the invoice quantity.

9. Simplified Responsibility Matrix

Situation	Who generates e-way bill?	What is filled by whom?
Registered supplier → Registered buyer	Consignor (supplier)	Part A: Consignor; Part B: Transporter (or consignor if own vehicle)
Registered buyer purchasing from unregistered supplier	Recipient (buyer)	Part A: Recipient; Part B: Transporter
Goods transported by third-party transporter	Transporter (if consignor/recipient has not generated)	Based on invoice/challan provided
Multiple consignments in one vehicle	Transporter	Consolidated e-way bill (EWB-02)
Rail / Air / Ship transport	Consignor/Recipient	Part A by consignor/recipient; Part B with transport document number
Job work / Handicraft supply	Consignor (principal/job worker/handicraft supplier)	Full EWB-01 irrespective of value

10. Validity & Journey of the E-Way Bill

Once generated, the e-way bill has a validity period depending on the distance the goods are to be transported. The rules provide a table:
- For normal goods (non-over-dimensional), the validity is 1 day for up to a certain distance, then 1 extra day for every further distance defined.
- For over-dimensional cargo or if any leg involves transport by ship, different (shorter) thresholds may apply in terms of distance per day.
If goods cannot be transported within the validity period due to exceptional circumstances (e.g. trans-shipment, vehicle breakdown), transporter may extend validity by updating Part B (vehicle/conveyance details) before expiry.

11. Change of Conveyance, Consolidation, Cancellation

If the goods are transferred from one conveyance to another during transit, the details of the new conveyance must be updated under Part B of the e-way bill.
A consolidated e-way bill (FORM EWB-02) may be generated for multiple consignments being transported together.
Cancellation: If an e-way bill has been generated but goods are either not transported or not transported as per the details in the bill, it may be cancelled electronically within 24 hours of generation (provided it has not been verified in transit under Rule 138B).

12. Exemptions

Certain goods / movements are exempt from e-way bill requirements. For example:
- Goods transported by non-motorised conveyance.
- Movement from port, airport, air-cargo complex, land customs station to inland container depot or container freight station for customs clearance.
- Goods specified in an Annexure to Rule 138(14) of the CGST Rules.

Some categories of goods are fully exempt from e-way bill requirements. Examples include:

Petroleum products: Crude oil, petrol, diesel, aviation turbine fuel, natural gas.
Alcoholic liquor for human consumption.
Certain essential commodities, e.g.:
- Fresh fruits & vegetables, milk, curd, buttermilk, eggs, meat, fish.
- Salt, rice, wheat, flour, pulses.
- Charcoal, firewood.
- Books & printed material.
- Jewellery, precious stones (some categories exempted by State notifications).
Other goods notified by Government (e.g., LPG for household supply, kerosene under PDS).

13. Penalties & Consequences

Section 122(1)(xiv) of the CGST Act: A taxable person transporting taxable goods without the cover of specified documents (including e-way bill) shall be liable to a penalty of Rs. 10,000 or the amount of tax sought to be evaded, whichever is greater.
Section 129 of the CGST Act: Where goods are transported in contravention of the provisions (including rules about e-way bill), goods and conveyance may be detained or seized. The person in charge may be asked to pay tax and penalty before release.

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.

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E-WAY BILL UNDER GST – STATUTORY FRAMEWORK

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