An e-way bill is a document which is required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government under the GST regime.
The e-way bill is required to transport all the goods except exempted under the Notifications or rules. Movement of handicraft goods or goods for job-work purposes under specified circumstances also requires e-way bill even if the value of consignment is less than fifty thousand rupees. Kindly refer to the e-way bill rules for other exemptions.
It is generated from the GST Common Portal for E-way bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement.
In the following cases of movement of export goods following points are to be noted:
- In case of exports If the consignor or consignee is unregistered taxpayer and not having GSTIN, then user has to enter ‘URP’ [Unregistered Person] in corresponding GSTIN column.
- In EWB-01 in Place of delivery column generally, Pin code of the place is entered but in case of exports to a foreign country “999999” is entered in EWB-01.
- 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 is reached the country to the destination place and cleared by Customs.
- Sometimes, the tax payer raises the bill to A and sends the consignment to B as per the business requirements. There is a provision in the e-way bill system to handle this situation, called as ‘Bill to’ and ‘Ship to’. In the e-way bill form, there are two portions under ‘TO’ section. In the left-hand side - ‘Billing To’, GSTIN and trade name is entered and in the right-hand side - ‘Ship to’, address of the destination of the movement is entered. The other details are entered as per the invoice.
In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.
- Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some other premises to the consignee as per the business requirements. This is known as ‘Billing From’ and ‘Dispatching From’. E-way bill system has provision for this. In the e-way bill form, there are two portions under ‘FROM’ section. In the left-hand side - ‘Bill From’ supplier’s GSTIN and trade name are entered and in the right-hand side - ‘Dispatch From’, address of the dispatching place is entered. The other details are entered as per the invoice. In case Bill From location State is different from the State of Dispatch the Tax components are entered as per the State (Bill From). That is, if the billing party is inter-state for the supplier, IGST is entered and if the billing party is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.