by Shilpa Dhobale | April 6, 2018
What is an e-way bill?
e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs 50,000 as mandated by the Government in terms of Rule 138, Section 68 of the Goods and Services Tax Act. E-way bill is generated from the eWay bill system by the registered taxpayer (GSTIN) or transporters (registered or unregistered). An e-way bill needs to be generated before the commencement of movement of goods of consignment.
Who can generate an e-way bill?
The consignor or consignee, as a registered taxpayer with GSTN or a transporter of the goods can generate the e-way bill. The unregistered transporter will need to enroll on the common portal and generate a transporter id before generating the e-way bill for movement of goods. There is also a provision for common citizen to enroll and generate the e-way bill for movement of goods for his/her own use.
What is the validity period for e-way bill?
Validity of the e-way bill depends upon the distance the goods have to be transported. In case of regular vehicle or transportation modes, for every 100 KMs or part of its movement, one day validity has been provided. And in case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one day validity is provided. And this validity expires on the midnight of last day.
Can the validity of e-way bill be extended?
Yes, the validity of the e-way bill can be extended, if the consignment does not reach the destination within the validity period due to reasons like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. This option to extend validity of e-way bill is before 4 hours and after 4 hours of expiry of the validity. The reason for extension needs to be given by transporter while extending the validity period along with from place (current place), approximate distance to travel and Part-B details. The extended validity will be based on the remaining distance to travel.
Can an e-way bill be modified or cancelled?
The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be cancelled and generated afresh. The cancellation is required to be done within twenty four hours from the time of generation.
Can multiple invoices be clubbed to create a single e-way bill?
No, in case multiple invoices are issued by the supplier to recipient, multiple EWBs have to be generated. Thus, for each invoice, a single EWB 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 EWB. However after generating all these EWBs, one Consolidated EWB can be prepared for transportation purpose, if goods are going in one vehicle.