Every registered person is required to generate E-way bill for supplying goods from one place to another where the value of goods is more than INR 50,000. While if goods are transported by an unregistered person then E-way Bill shall either be generated by such person or by the Transporter at their own will.
Types of Forms for E way Bill:
1. Form GST EWB-01 – It is required where one consignment is transported in single conveyance which consists of following two parts:
a) Part-A of Form GST EWB-01 shall be filled by Consignor/ Consignee who shall provide details of material to be shipped electronically on the common portal before commencement of shipment;
b) Part-B of Form GST EWB-01 contains the details of transporter which may be filled by Transporter if neither Consignor nor Consignee generates the same. In such case, transporter himself on the basis of the information submitted in Part A by consignor or consignee or based on the information provided on the Invoice.
2. Form GST EWB-02 – It is generated where multiple consignments are transported in single conveyance. In this case, transporter may enter details of E-way Bills of each consignments and may generate a consolidated e-way bill.
The details of E-way bill are communicated to the Consignee, for his acceptance of the consignment. If he does not revert within 72 hours then it shall be deemed as accepted. An E-way bill can be cancelled within twenty four hours of generation in case there is a change/ mismatch in consignment details. But the same cannot be cancelled once it has been verified by the relevant authorities.
Further, the transporter needs to update the details of conveyance in Form GST EWB-01, if the conveyance is changed during transit. For each E-way Bill a unique EBN will be generated electronically which shall be used for future communication.
No E-way Bill Required in following cases:
1. Transportation of specified goods;
2. Transportation of goods in non-motor vehicle like Richshaw;
3. Goods transported from port or airport to an inland container depot for custom clearance;
4. Movement of goods in notified area of the concerned state.
It is important to note that where the goods are transported for a distance of less than 10 km within same State/ UT from place of consignor and place of transporter for further transportation, Part B of the E-Way bill-01 is not required to be submitted.