GST EWB-01 (e-way bill) Necessity, format & scenarios

What is GST EWB-01?

GST e-way bill – also called as GST EWB-01 – is a credential which should be carried by the person who is making movement of goods from the Supplier Location to the Vendor Location.

When the GST EWB-01 becomes mandatory?

If the value of goods are above Rs. 50,000/-, then e-way bill has to be produced. The value of goods has to be mentioned on an e-way bill either as:
1. Invoice or delivery challan or
2. Bill of supply

Mandatory cases where EWB-01 has to be produced

E-way bill has to be generated even if the value of goods is below Rs. 50,000/- for the following:

1. Job-Work – Goods transported to a job worker from one state to another state
2. Handicraft goods 
3. Any other inter-state transport of goods by a dealer exempt from GST Registration

Exceptions under GST EWB-01

E-way bill is not required for the following:

1. If the mode of transport is non-motor vehicle
2. If the goods are transported from port, airport, air cargo complex or land customs station to Inland Container Depot or Container Freight Station with the clearance by Customs
3. For transport of specified goods under CGST Act
4. If the goods are treated as “no supply” under Schedule III of the CGST Act
5. Transport of specified goods under the SGST Act of the relevant states if any
6. If the goods being transported are liquor for human consumption, petroleum crude, high-speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel

What if the vehicle changes at the last minute?

There is an option to cancel the e-way bill and also update the vehicle number on it if the conveyance vehicle changes during the journey or at the last minute

What are the details GST EWB-01 should have?

GST EWB-01 should have the details of both consignor and consignee. In case, if the supplier has outsourced the transportation, the name of the transporter should be mentioned.

Structure of EWB form

It has two parts – Part A and Part B.

Part A is the form that has to be furnished either by

• Consignor or consignee
• Transporter
• E-commerce operator in case the goods are sold online.

Part-B includes the details of the vehicle which shall be furnished either by the consignee, consignor or transporter. This part shall not be furnished by the taxpayer in case there is a movement of goods which has to be transported within 50 Km from the location of the supplier to place of the recipient.

The copy of EWB-01 should be carried by by the person-in-charge either physically or as mapped RFID on the vehicle authorised in the document.

The scenario where the transportation vehicle gets halted or breaks-down during the transit

In case the transportation vehicle gets halted due to automobile reasons or any natural calamities, a new EWB should be generated. As an alternate option, the taxpayer shall extend the validity of the EWB before its expiry.