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It means Electronic Way Bill. Let us understand its meaning and its characteristics. It is the document required for Movement of Goods. 

It has following characteristics:

• It is an extra document apart from the invoice.

• Required to be carried by truck.

• Only applicable on Movement (not consumed at shop).

• Only applicable on Goods (not services)

Purpose of E Way Bill

It is a mechanism to ensure that goods being transported comply with GST Law and is an effective tool to track movement of goods and check tax evasion.

Eligibility :

It is mandatory in case of movement of goods of consignment value exceeding Rs 50,000. Movement should be

• In relation to Supply.

• For reason other than Supply or

• Due to inward Supply from an Unregistered person

Registered persons causing movement of goods shall furnish the information relating to said goods in PART A of form GST EWB -01 before commencement of such movement. Exception to minimum consignment of Rs 50,000 (i.e mandatory to generate EWB)

• Interstate transfer of goods by principal to job workers.

• Interstate transfer of handicraft  goods by a person exempted from obtaining registration.

Consignment Value Includes:

• Value of taxable supply.

• GST

Information to be furnished in EWB

PART A

To be furnished by a Registered person who is causing movement of goods.

PART B

To be furnished by a person who is transporting the goods.

There are two cases where PART B of EWB-01 form will not be furnished.

• If the distance from supplier premises to transporter premises under the same state is less than 50 kms.

• If the distance from transporter premises to recipient premises under same state is less than 50

Cancellation of EWB

It can be canceled within 24 hours from the generation of EWB due to any reason. Validity period of EWB/Consolidated EWB

1. In case of Normal Cargo- One day for every 200kms or part thereof.

2. In case of Over Dimensional Cargo-One day for every 20kms or part thereof.

3. Multimodal Shipment- One day for every 20kms or part thereof.

Some Special Points:

• If a consignor generates E Way Bill , by default a notification is sent to the consignee or transporter which in turn will be accepted or rejected by them.

• Acceptance /Rejection time allowed is 72 hours . If no reply is given , it is deemed to be accepted.m/

• Only if PART A of the EWB -01 form is filed, it will be valid for 15 days by which we filed PART B , after that it will only constitute Actual EWB.

Cases where EWB is not required to be issued :

• Bullock Cart irrespective of value of amount.

• Where the goods are being transported from the port, airport, air cargo complex and land custom station to an inland container depot or a container freight station for clearance by customs.

• In respect of movement of goods within such areas as are notified under clause (d) of sub rule(14) of rule 138 of GST Rules.

Lastly , there are certain forms of EWB

• EWB-01: It is a doc which can be carried out by person for movement of goods.

• EWB-02:Used for Consolidated EWB.

• EWB-03:Inspection and Verification of goods

• EWB-04:Used for report for Detection.

• EWB-05:Used for unblocking EWB