GST EWay Bills rules in Bullet Points

Last updated: 14 July 2018

Save Share

Join Us Follow Us Add as Source

For all the goods value more than Rs.50000/-, it is optional for the goods value less than Rs.50000/-
No eway bill for value less than Rs.50000/-
No eway bill for the distance of 10 kms from Supplier to Transporter or Transporter to Supplier within the state
All the goods should be accompanied by Eway bill and Invoice/Delivery challan
Eway bill should be generated by the receiver when supplies received from an unregistered dealer
Eway bill should be generated for all transactions including moving goods from one to another place for more than 10 kms
Eway bill can be generated through online, mobile app or SMS
Eway bill contains two parts – Part A and Part B
Part A contains the details of GSTIN of recipient, Place of delivery, Invoice/DC No., Invoice/DC date, Value of goods, HSN Code and Transporter Document No.
Part B contains the details of vehicle number
Part B can be generated either by the supplier himself or transporter
Validity of a eway bill is 1 day for the first 100 kms – for every additional 100 kms or less – additional 1 day
Validity starts from the time eway bill is generated
Each invoice should have a separate eway bill, if any more number of invoices are transported in a single container, a consolidated eway bill can be generated
Eway bill is generally known as EWB-01, Consolidated eway bill is known as EWB-02
The eway bill details will be auto populated in GSTR 1
If the movement of goods is transmitted from one vehicle to another vehicle that should be updated in the eway bill
You can cancel the eway bill if generated wrongly and create a new one, you can cancel the eway bill within 24 hours but not after checking by the officials
The details of eway bill will be communicated to the recipient, who should give his acceptance online for the goods received
Eway bill is mandatory from 1st Feb 2018 for the inter-state movement of goods
It will be mandatory from 1st June 2018 for all the movement of goods within the state
No eway bill if transported non-motorised vehicles
No eway bill for the goods for the goods specified in Annexure in Notification No.27/2017-Central Tax/as per Rule 138 (14)
EWB-01 will be auto populated if details furnished in GST INV-1
Summary of inspection will be recorded in Part A of EWB-03 within 24 hours of inspection and final report will be updated in Part B within 3 days from the date of inspection
If any vehicle is intercepted and detained more than 30 minutes, transporter may upload that information in EWB-04

9928 Views 11 Likes Comment Share GST Report

About the Author

Udaya Chandran

Manager - Accounts & Taxation

Im a Post graduate in Commerce. At present, Im working in a Private Limited Company as a Manager for Accounts Department and also giving GST consultancy service. I have 19+ years of experience in Accounting, Auditing Taxation. Contact for GST Consultation Return filing Please mail me at: Email: uday.gstguide @ ... Read more

View Articles

Comments :