E-way bill when supply made through ecommerce

When goods are supplied through an e-commerce operator, the e-way bill requirements generally follow the standard GST regulations, with specific provisions for authorization.

Key Rules for E-Way Bills in E-Commerce

• Threshold: An e-way bill is mandatory for the movement of goods where the consignment value exceeds ₹50,000.

• Responsibility for Generation:

  • Typically, the registered supplier (consignor) or the registered recipient (consignee) is responsible for generating the e-way bill.

  • E-Commerce Exception: Under the provisions of the CGST Rules, if the goods are supplied through an e-commerce operator or a courier agency, the e-commerce operator or agency can be authorized by the consignor to furnish the information in Part A of the e-way bill (Form GST EWB-01) on their behalf.

• Part A & Part B:

  • Part A: Contains the consignment details (GSTIN of supplier/recipient, place of delivery, invoice number/date, HSN code, and value).

  • Part B: Contains transport details (vehicle number or transporter ID). This must be furnished by the person transporting the goods or the person who has generated the e-way bill.

Important Considerations

• Authorization: The e-commerce operator can only generate the e-way bill if they have received specific authorization from the consignor (the seller) to do so.

• Unique Number: Once the details are furnished on the common portal, a unique e-way bill number (EBN) is generated. This number is shared with the supplier, the recipient, and the transporter.

• Exemptions: Certain categories of goods are exempted from e-way bill requirements (e.g., fresh fruits and vegetables, meat, milk, books, and jewellery), regardless of the platform used for the supply.

• Non-Compliance: Failure to generate a valid e-way bill for shipments exceeding the ₹50,000 threshold can lead to detention of goods and the imposition of penalties under the GST Act.

Summary: For e-commerce transactions, the standard ₹50,000 threshold applies. While the registered supplier is primarily responsible, they may authorize the e-commerce operator to fill in the necessary details (Part A) of the e-way bill on their behalf to ensure compliance before movement begins.