Date: 17 November 2024

LIVE VIRTUAL REVISIONARY CLASSES

BOARD OF STUDIES, ICAI

CA INTERMEDIATE
PAPER 3 : TAXATION (SECTION B GOODS &
SERVICES TAX)
TOPIC NAME: E – WAY BILL

Faculty: CA Deepak Jain

25 November 2024 © The Institute of Chartered Accountants of India 1

E-WAY BILL - Introduction
For quick and easy movement of goods across India without any hindrance
Power - Section 68 read with relevant CGST Rules.
Primary motive to check GST evasion, i.e. to keep the system infallible from the point of view of
revenue leakages.
• To check unscrupulous (unfair) trade, curtailing unauthorized trade, also helpful in policing of
trade of illegal goods.
• Put to rest the worries of different states that they were losing out on GST revenues.
• Introduce uniformity across the states for seamless generation of E-Way Bill.
When to generate? Prior to movement of goods via a conveyance - would inform each
transaction’s details to the tax department, obtain an acknowledgement number.

25 November 2024 © THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA 2

E- WAY BILL - What is it?
A way-bill is a receipt, or a document issued by a carrier giving details and instructions
relating to the shipment of a consignment of goods and the details include name of
consignor, consignee, the point of origin of the consignment, its destination and route.
E-Way Bill is a compliance mechanism wherein by way of a digital interface the person causing
the movement of goods uploads the relevant information prior to the commencement of
movement of goods and generates e-way bill on the GST portal. In other words, E-way bill is
an electronic document generated (FORM GST EWB 01) on the common portal
(www.ewaybillgst.gov.in) evidencing movement of goods.
Pre-requisities
1. The person who generates e- way bill should be a registered person on GST portal.
2. If the transporter is not registered person under GST, it is mandatory for him to get enrolled
on e-waybill portal (https://ewaybillgst.gov.in) before generation of the e-way bill to get a 15
unique Transporter ID called as TRANSIN

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Benefits of E-way Bill
Physical interface to pave way for digital interface resulting in elimination of
state boundary check-posts

It will facilitate faster movement of goods

Improves the turnaround time of trucks and help the logistics industry by
increasing the average distances travelled, reducing the travel time as well
as costs

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Benefits of E-way Bill
Enhances supply chain efficiency

Faster movement of goods

Single e-way bill valid across the country

Easy to generate online

Reduces carbon footprint

Required for consignment value exceeding Rs.50,000

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E- WAY BILL - When
Whenever there is a movement of goods of consignment value exceeding ₹
50,000
1. In relation to a supply
2. For reasons other than supply
3. Due to inward supply from an unregistered person
The registered person who causes such movement of goods shall furnish the
information relating to the said goods as specified in Part A of Form GST EWB-01 before
commencement of such movement.
> Information is to fursnished prior to the commencement of movement of goods
> E-way bill has to be raised whether the movement is in relation to a supply or
movement other than supply.

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 WHO CAUSES MOVEMENT
If Supplier is registered and
undertakes to transport the goods • Movement is caused by the supplier

In case the recipient undertakes to

transport or arrange transport • The movement would be caused by the recipient

In case the goods are supplied by an • the movement shall be said to be caused by such
unregistered supplier to a recipient recipient if the recipient is known at the time of
who is registered commencement of the movement of goods

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25 November 2024 © THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA 8
Consignment Value

Value Excludes
- Determined in accordance - The value of exempt supply of
with the provisions of section15 goods where the invoice is
- Declared in an invoice, a bill of issued in respect of both
supply or a delivery challan, as exempt and taxable supply of
the case may be, issued in Goods
respect of the said consignment
- Also includes the Central tax,
State or Union territory tax,
integrated tax and cess charged,
if any, in the document.

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E- WAY BILL when value < 50,000
Exception to ₹50,000 limit:
E-way bill is required to be generated even if Consignment value is equal to
₹50,000 or less than ₹50,000

1. Inter-State transfer of goods by principal to job worker.

2. Inter-State transfer of handicraft goods by a person exempted from obtaining
registration.
3. The registered person or, the transporter may, at his option, generate e-way bill.

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Bill to Ship to Model

One E-Way bill is sufficient

Can be generated by
Supplier or Customer B

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 Option 1

Option 2
Option 1

Option 2
Information to be filled
To be furnished by the
registered person who is
causing movement of
goods of consignment
value exceeding ₹
50,000/-

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

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Information to be furnished in e-way bill
However, information in Part-A may be furnished:

By the transporter, on an authorization received from such registered person.

By the e-commerce operator or courier agency, where the goods to be transported are
supplied through such an e-commerce operator or a courier agency, on an authorization
received from the consignor.

Once the goods are ready and transporter details are known, the user can enter Part-B details
and generate the E-way Bill for movement of goods.

E-way bill can be generated only after entering details of Part-B.

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E- WAY BILL – Who is mandatorily required to
generate
Goods transported by
registered person who is
• Registered person –
causing movement of Supplier or recipient
goods.

Goods is handed over to

transporter by road and
• Part A Registered Person
the transporter is causing • Transporter
movement on his own.

Goods is being • Registered person –

transported by air, vessel Supplier or recipient
or train.

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E-way Bill - when Part B is not mandatory?
Part-B of the e-way bill may not be furnished where the goods are transported
for a distance of up to 50 km within the State/Union territory -

- from the place of business of the consignor to the place of business of the
transporter for further transportation or

- from the place of business of the transporter finally to the place of business of
the consignee.

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Transfer of Goods from one conveyance to
another
What happens in case of breakage of vehicle while in Transit?
The Transporter’s Vehicle has started movement and on its way the vehicle has got
repaired and needs a day’s time for repair?
What happens if multiple conveyances (vehicles) are involved in transfer of goods from
Supplier to recipient?

In such cases the consigner or recipient or the transporter can update the vehicle
number (i.e. the new vehicle number which will transport the goods) in Part B of the e-
way bill.
But it has to be updated within the validity period of the e-way bill.

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25 November 2024 © THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA 19
 Assigning e-way bill number to another transporter

Part A is furnished Details of

by Consignor / conveyance
recipient updated by
Transporter

Assign to another
Assign to
Transporter for
updating Part B another
Transporter

Consignor/recipient
Transporter or shall not be allowed
Consignor to reassign
Transporter only can
reassign

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25 November 2024 © THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA 21
Consolidated e-way bill (EWB-02)
• Consolidated E-Way bill - consolidated e-way bill in Form GST EWB-02 - where multiple
consignments are intended to be transported in one conveyance
• Consolidated E-way bill allows the transporter to carry a single document, instead of a
separate document for each consignment in a conveyance
• A user should have all the e-Way Bill numbers of the consignments, which the transporter
shall transport in one conveyance
• If any consignment does not have e-way bill & value > 50,000, the transporter has to
generate EWB-01
• Consolidated EWB does not have any independent validity period, the validity period of
individual consignment will still have to be considered.
• EWB-02 is optional and not mandatory

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Other Attributes…
• Data submitted on e-way bill can be used to auto populate data for GST returns i.e GSTR-1

• Cancellation of E-way bill - within 24 hours of generation of the e-way bill only if -
1. Goods are not transported or
2. Goods are not verified in transit.

Editing option is not available

• Acceptance of E-way bill - shall be deemed that he has accepted the details furnished -
72 hours of the details being made available to him on the common portal
or
(ii) The time of delivery of goods, whichever is earlier.

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Validity Period of E-way Bill
For Over Dimensional Cargo and Multi-model shipment having one leg in ship (Sea)
Distance within country Validity period from relevant date
Up to 20 km 1 day
For every 20 km or part thereof 1 additional day
thereafter
For Other than over Dimensional Cargo and MMT (Sea) w.e.f 1.1.2021
Distance within country Validity period from relevant date
Up to 200 km 1 day
For every 200 km or part thereof 1 additional day
thereafter

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 Relevant date - Validity Period of E-way Bill
Relevant Date - means the date on which the e-way bill has been generated and the period of
validity shall be counted from the time at which the e-way bill has been generated and each day
shall be counted as the period expiring at midnight of the day immediately following the date of
generation of e-way bill. The validity of the e-way bill starts when first entry is made in Part-B.

Time of generation Validity period from relevant date

eway bill generated on 1st April 2018 at 5pm for This eway bill will be valid for one day (till mid night of
transport of cargo which will cover a distance of April 2, 2018)
90 kms
If it is for a distance of 190 kms This eway bill will be valid for one day (till mid night of
April 2, 2018)
e-way bill generated at 23:58 hrs on 14th March Then first day would end on 12:00 midnight of 15 March
Second day will end on 12:00 midnight of 16 March.

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Extension of validity Period of E-way Bill
If Validity Expires then you are no supposed to move the goods.

Extension by Commissioner in certain cases - By Notification

Extension by transporter in exceptional circumstances -

Natural Calamity, law and Order, accident of conveyance etc.. Reason for extension
needs to be explained. The validity may be extended within 8 hours from the time of
expiry.

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Important aspects on E-way Bill
1. E-way Bill is not valid for movement of goods without vehicle number on it.
2. If there is a mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or
corrected. Only option is cancellation of e-way bill within 24 hours of generation and generate
a new one with correct details.
3. E-way bill may be updated with vehicle number any number of times
4. The latest vehicle number should be available on e-way bill and should match with the vehicle
carrying it in case checked by the department.

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Important aspects on E-way Bill
5. If multiple invoices are issued by the supplier to recipient, that is, for movement of
goods of more than one invoice of same consignor and consignee, multiple e-way bills
have to be generated. That is, for each invoice, one e-way bill has to be generated,
irrespective of the fact whether same or different consignors or consignees are involved.
Multiple invoices cannot be clubbed to generate one e-way bill. However, after
generating all these e-way bills, one Consolidated e-way bill can be prepared for
transportation purpose, if goods are going in one vehicle.
6. E-way bill generated in one state is valid in another state

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E- WAY BILL – When not required

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25 November 2024 © THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA 30
Documents & devices to be carried by the
person in-charge of conveyance
• Invoice / Bill of Supply / Delivery challan

• E-way bill in physical form or e-way bill number in electronic form or mapped
to RFID embedded to the conveyance.

• If e-invoice is applicable to the tax payer then the QR code having an

embedded IRN – Invoice Reference Number may be produced instead of
physical Invoice.

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E-way bill other aspects
• Verification of documents and conveyance by officers to intercept and verify
the e-way bill.

• Inspection and verification of goods

• Summary Report within 24 hours of inspection.
• Final Report within 3 days of inspection. This can be further extended to 3 days

• When physical verification is done at one place in one state no further

verification can be done in the same state.
• But if specific information of evasion of tax is available then they can verify.

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Restriction on furnishing of information in
Part A of form GST EWB-01
• A person paying tax under composition scheme has not furnished the
statement for payment of self-assessed tax for 2 consecutive quarters,
• A person paying tax under regular scheme has not furnished the returns
(GSTR-3B) for 2 consecutive months 2 tax periods,
• A person paying tax under regular scheme has not furnished GSTR-1
(Statement of outward supplies) for any 2 months or quarters
• A person whose Registration is suspended.
However, on request to Commissioner, allow furnishing of of the said
information in Part A of Form GST EWB-01

E-way bill blocked for raising but not for being entered as a recipient

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E-way bill other aspects
• Where a vehicle has been intercepted and detained for > 30 minutes, the
transporter may upload the said information regarding detention on the
common portal.

• Permission for allowing to use e-way bill can be given on request by

Commissioner.

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Click to edit Master title style

MCQ – E Way Bill

49
1
If there is a mistake or wrong entry in the e-way bill, what has to be done?

a. Edit the E-way bill within 24 hours

b. Edit the E-way bill with 72 hours
c. Cancel the E-way bill and generate a new one
d. Apply to proper officer to edit the E-way bill.

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2
What has to be done, if the validity of the e-way bill expires?

a. The goods are not supposed to be moved

b. The transporter may extend the validity period after updating reason for the extension
c. Nothing can be done
d. Both (a) and (b) has to be done.

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3
Is it required by transporter to furnish the information in Part A (like A1. GSTIN of Recipient, A2
Place of Delivery, A3 Invoice or Challan Number, A4 Invoice or Challan Date, A5 Value of Goods,
A6 HSN Code, A7 Reason for Transportation, A8 Transport Document Number) of Form EWB-01

a. Yes, only on authorisation from the registered person

b. No
c. Not applicable
d. None of the above

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4
What is the form to be filled on the common portal for consolidated E-way bill?

a. Form GST EWB-03.

b. GST EWB-01.
c. GST EWB-02.
d. None of the above.

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5
Now only one e-way bill can be generated on one invoice/document
(a) Yes
(b) No
(c) Not Applicable
(d) None of the above

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6
Items exempted from E-way Bill are which of the following?

(a) Postal baggage transported by Department of posts

(b) Currency
(c) Used personal and household effects
(d) All the above

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7
E-way bill can be generated when a dealer is opting for composition scheme makes interstate
supplies

a. No, as the composition scheme is available only for dealers doing intra state supplies
b. Yes, but only if the value of supply is more than Rs.50,000/-
c. a or b
d. None of the above

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8
When the goods are supplied by the unregistered person to a registered person, who shall
generate an E-way bill?

a. The E-way bill shall be generated by the registered person, provided the registered person is
known to the unregistered person at the time of commencement of movement of goods
b. Jurisdictional Range Officer
c. Not required
d. Unregistered person has to take temporary registration and raise E-way bill.

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9
Conditions under which an e-way bill generated gets cancelled?

a. E-way bill can be cancelled if either goods are not transported or are not transported as per
the details furnished in the e-way bill.
b. The e-way bill can be cancelled within 24 hours from the time of generation.
c. Both a and b
d. The e-way bill can be cancelled within 48 hours from the time of generation

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10
In case where goods are sent by the principal in one state to a job worker in another state, who
shall generate an e-way bill?

a. Principal
b. Job-worker
c. a or b
d. None of the above

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11
Will the goods be delivered to recipient in case of transportation by railways, if the E-Way bill is
not produced by the recipient?

a. Yes
b. No
c. Not Applicable
d. None of the above

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12
What are the consequences if the goods are not transported as per the details furnished in e-way
bill?

a. The E-way bill gets cancelled within 24hours

b. The E-way bill gets cancelled within 48hours
c. The E-way bill gets cancelled within 72hours
d. E-way bill gets modified to that extent.

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13
The unique number generated on the E-Way bill portal will be provided to

a. Supplier
b. Recipient and Transporter
c. Both a and b
d. Transporter only

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 THANK YOU

25 November 2024 © THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA 49