Minimum Distance Required for E- Way Bill
1. How to generate e way bill?
The following is the basic procedure to generate an e-Way bill
- Furnish information in Form GST EWB-01 (PART A and PART B) before the commencement of movement of goods (on www.ewaybillgst.gov.in)
- PART A contains the consignment details which cannot be changed later which is as under
|GSTIN||GSTIN of supplier and recipient of goods. (If unregistered, “URP” shall be entered)|
|Place of Dispatch / Delivery||It shall indicate the PIN Code of the places of Dispatch / Delivery. Option available to enter the addresses of these places (not mandatory)|
|Document Number||It shall contain reference of Invoice No., Bill of supply No. Delivery Challan No.|
|Document Date||Date shall be based on the date of document, as specified above.|
|Value of Goods||Value shall be determined in accordance with Section 15 and shall include CGST, SGST or UTGST, IGST and Cess, if any|
|HSN Code||If Annual Turnover (in preceding FY) is less than Rs. 5 Cr. – 2 Digits If Annual Turnover (in preceding FY) is more than Rs. 5 Cr. – 4 Digits|
|Reason for Transport||Following are the available options:
(i) Supply (ii) Export / Import (iii) Job Work (iv) SKD / CKD – i.e., Semi Knocked Down / Completely Knocked Down (v) Recipient not known (vi) Line Sales (vii) Sales Returns (viii) Exhibition or fairs (ix) For own use (x) Others
- PART-B contains the details of the conveyance to be entered as under
|Vehicle No. for road||Vehicle registration No. as per the Regional Transport Office (RTO)|
|Transport Document No./Defence Vehicle No./Temporary Vehicle Registration No./Nepal/Bhutan Vehicle Registration No.||Indicates Goods Receipt Number (GRN) or Railway Receipt Number or Airway Bill Number or Bill of Lading number or forwarding Note Number or Parcel bill number.|
- A unique e-Way number (EBN) will be generated on the e - way bill portal after the details as mentioned above are filled.
- Obtain a print of the details along with the unique (EBN) generated after the details are uploaded on the e way bill system.
- Move the goods under the cover of the e-Way bill and the ‘tax invoice’ or such other document
- Acceptance / rejection of the e-Way bill to be made within 72 hours of details being available on portal (OR time of delivery of goods if earlier than 72 hours) – Else it results in deemed acceptance.
- PART A slip is a temporary number generated after entering all the details in PART-A. This can be shared or used by the transporter or the client who can later enter the details in PART B and generate the e-Way bill.
This is useful when you have prepared the invoice and when transporter details are not available. This is temporarily stored on the portal and once the transporter details are entered in PART B the e-Way bill can be generated.
- The details of conveyance are not required to be declared if the distance between the place of consignor and the place of transporter is less than minimum distance required for e way bill generation of 50 Kms. It is not required even where the distance between the place of transporter and the place of consignee is less than 50 Kms less than the requirement of minimum distance of e way bill.
- For goods transported by railways or by air or vessel, the e-Way bill shall be generated on the e - way bill system in Part B of Form GST EWB - 01. Where the goods are transported by railways, the railways shall not deliver the goods unless the e - Way bill is produced at the time of delivery. The time period for filling details in Part B shall be furnished within fifteen days of furnishing details in Part A.
- Where the goods are transported by the registered person using his own conveyance or public conveyance by road then Part B of Form GST EWB - 01 must also be filled in addition to part A of Form GST EWB 01.
- Transporters not registered under GST who wish to cause the movement of goods shall enroll on the e-way bill portal to get a 15 - digit unique Transporter ID or TRANSIN. This can be shared by them to their clients who may enter this number while generating e-Way bills.
- The particulars of PART A cannot be changed even in case of entering the wrong information. The only option left to the person is to cancel the e-Way bill. However, PART-B can be updated any number of times within the overall e-way bill validity period. The unique number generated is valid for a period of 15 days as per the requirement of e way bill rules.
- If the e-Way bill has been verified by a Proper Officer during its transit, it cannot be cancelled.
2. E way bill validity period
- The e-Way bill generated shall have a limited validity during which the goods have to be moved which is summarized as under:
|In case of Other than over dimensional Cargo||(a) Up to 100 Km.
(b) For every 100 Km. or part thereof thereafter
1 additional day
|In cases of Over dimensional Cargo||(a) Up to 20 Km.
(b) For every 20 Km. or part thereof thereafter
1 additional day
|The E-Way bill generated shall be valid in every state and every Union territory|
- The distances of all the modes of transport must be combined and considered.
- The approximate distance in the following cases is calculated as under:
- In case of exports - movement of consignment from consignor’s place to the place where consignment is leaving the country after customs clearance.
- In case of imports - movement of consignment from place where consignment reached the country to destination after clearance from customs.
- The e - Way bill validity period commences when the first entry is made in Part-B (Vehicle entry) or first transportation document number entry in rail/air/ship.
- Validity is not re-calculated for subsequent entries in Part-B.
- The maximum distance that can be entered in the e-Way bill is 3,000 kms which is expected to be increased. The e way bill portal doesn’t calculate the distance based on the pin codes between the source and destination points but distance is manually entered.
- If the vehicle meets with an accident the following two circumstances unfold :
|Accident within e-Way bill validity period||If vehicle is required to be changed- the person /transporter who uploaded details in PART A shall change details of PART B. and the e-way bill shall continue to be valid.|
|Expiry of e-way bill validity period due to accident||This would count as “exceptional” in nature and the transporter may generate a fresh e-way bill by updating details in PART B of e-way bill|
- The validity period can be extended by the transporter after updating the details in Part B of FORM GST EWB-01 in exceptional cases such as natural calamity, law and order issues, transshipment, delay, accident of conveyance, etc.
- Each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e - Way bill. This is explained by the following examples-
- Suppose e - Way bill is generated at 4 AM on 4th March. Then first day would end on 12 PM of 4th March and the second day would end on 12 PM of 5th March and so on.
- Suppose e - Way bill is generated at 11:50 PM on 6th April. Then the first day would end on 12 PM of 6th April and the second day would end on 12 PM of the 7th April and so on.
- The details of e - Way bill generated shall be made available to supplier when the information is furnished by the recipient or the transporter. It will also be made available to recipient when the information is furnished by the supplier or the transporter. The supplier/ recipient respectively shall communicate their acceptance or rejection of the consignment within 72 hours or delivery of goods whichever is earlier.
- The E - Way shall not be valid unless the information in Part B of Form GST EWB - 01 is furnished. After generation of E-Way bill, the unique number shall be made available to the supplier, recipient and the transporter on the e - way bill portal.