The new GST regime requires you to file a document/bill for a specific consignment/movement of goods having a value of more than Rs 50,000 from one place to another, either interstate or intrastate. This bill is electronically generated and is known as Electronic Way Bill or E-Way Bill.
Generation of E-Way Bill for movement of goods was made mandatory from 1st April 2018. After generating the e-Way Bill, the supplier, transporter and the recipient are provided an e-Way Bill Number (EBN). This new electronic bill has replaced Way Bill, which existed during the VAT regime and was provided as a physical document for movement of goods.
Both GST registered and unregistered persons are required to generate an e-Way bill before transportation. Let’s understand it better.
(a) GST Registered person:
(i) When the movement of goods/consignment is caused by a registered person, either in the capacity of buyer or seller, by any means of transportation (i.e his/her vehicle, hired vehicle, train, air or by ship), then the registered person or the recipient is required to generate the e-Way Bill with the help of Form GST EWB 01 electronically by furnishing information in Part B of the common portal.
(ii) When the movement of goods/consignment is caused by the registered person and is handed over to the transporter for transportation by road. In this case, if the e-Way Bill is not generated, then it is the responsibility of the transporter to generate the bill. The registered person is first required to furnish all the information related to the transporter in Part B of Form GST EWB and the transporter is then required to generate the e-Way Bill through Part B of Form GST EQB 01.
(b) Unregistered person
(i) When the movement of good/consignment is caused by an unregistered person through his/her vehicle or hired vehicle or uses the services of a transporter, then the unregistered person or the transporter is required to generate the e-Way Bill through the Form GST EWB 01.
(ii) When the movement is caused by an unregistered person to a registered person, and the unregistered person and the registered person know each other at the start of movement, then it will be considered that the movement is caused by the registered person. In this scenario, the registered person or the transporter are required to generate the bill before the movement.
e-Way Bill Format
As we mentioned earlier, the bill comprises Part A and Part B.
The first part i.e Part A of the form requires you to fill the details of the consignment.
GSTIN
Pincode of the recipient
Invoice or Challan Number
Value of goods
HSN (Harmonized System of Nomenclature) Code
Reason for Transportation
Transportation Document Number
Receipt Number
The Part B is to be filled by the transported with all the information in the common portal.
Responsibilities of the Transporter
The transporter needs to carry the e-Way Bill while moving goods/consignment from one place to another, under the GST regime. When a registered person causes the movement of goods and hands it over to the transporter without generating the bill, then it is the responsibility of the transporter to generate the bill.
When an unregistered person causes the movement of goods/consignment through his/her vehicle, hired vehicle or other means of transportation, then also the bill is needed to be generated by the transporter before starting the movement.
When there are more than one consignments to be sent through single conveyance, then is the responsibility of the transported to make sure that the serial number of each e-Way Bill generated individually per consignment is entered on the common platform and a consolidated bill is generated through Form GST EWB 02.