E-WAY Bill Guide

NOTE ON E-WAY BILL

Under GST, transporters will need to carry an e-Way Bill when moving goods from one place to another. Since it is a new rule introduced under GST, it is necessary for all consignors/consignees/transporters to be aware of the required compliance.

In the 24th GST Council Meet held on December 16, 2017, following important decisions have been taken:

1. E way bill rules will be rolled out on a trial basis from January 16, 2018

2. The e-way bill rules will be implemented in India from February 1, 2018

3. The states can opt to follow the e-way bill system any time before June 1, 2018

4. From June 1, 2018 e-way bill rules will uniformly apply to all states.

1.    What is an E-Way Bill?

E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN Common Portal i.e. www.ewaybill.nic.in. A ‘movement’ of goods of more than Rs 50,000 in value cannot be made by a registered person without an e-way bill.

E-way bill will also be allowed to be generated or canceled through SMS.

When an e-way bill is generated a unique 12 digit e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

2.    When should an E-way Bill be generated?

E-way bill will be generated when there is movement of goods –

·         In relation to a ‘supply’

·         For reasons other than a ‘supply’ (say a return)

·         Due to inward ‘supply’ from an unregistered person

3.    What is a ‘supply’ in case of an e-way bill?

For this purpose, a supply may be either of the following:

·         A supply made for a consideration (payment) in the course of business

·         A supply made for a consideration (payment) which may not be in the course of business

·         A supply without consideration (without payment)

In simpler terms, the term ‘supply’ usually means a:

i.      Sale – sale of goods and payment made

ii.    Transfer – branch transfers for instance

iii.  Barter/Exchange – where the payment is by goods instead of in money

Therefore, e-way bills must be generated on the common portal for all these types of movements.

4.    Who will generate the E-way Bill?

E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than Rs 50,000.

Unregistered persons or their transporters may also choose to generate an e-way bill. This means that an e-way bill can be generated by both registered and unregistered persons. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.

Case	Form Type	Who	When	Remarks
Case-1 (Where Consignor or Consignee execute movement of goods on their own or through means other than GTA’s	Part A of EWB-01	Any Registered person (i.e. Consignor or Consignee)	Before movement of goods	If the goods are transported for a distance of ten kilometres or less, within the same State/Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Further, where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
	Part B of EWB-01 (i.e. only the vehicle number)	Any Registered person (i.e. Consignor or Consignee)	Before movement of goods
Case-2 (Where Consignor or Consignee execute movement of goods through GTA’s	Part A of EWB-01	Any Registered person (i.e. Consignor or Consignee)	Before movement of goods
	Part B of EWB-01 (only transporter related information)	Any Registered person (i.e. Consignor or Consignee)	Before movement of goods
	Part B of EWB-01 (Balance information i.e. Vehicle no.)	Transported of Goods (Registered/ Unregistered)	Before movement of goods

Note-1: If Consignor/Supplier of goods is unregistered and Consignee/Recipient is registered, then Consignee/Recipient is responsible for all compliances as applicable to Consignor/Supplier.

Note-2: If both Consignor/Supplier and Consignee/Recipient are unregistered and value of goods is more than INR 50,000, then GTA can do so by filling out PART A of FORM GST EWB-01 on the basis of the invoice/bill of supply/delivery challan given to them.

Note-3: If a GTA is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment. Prior to generation of EWB -02, the GTA needs to ensure that E-way bill for all consignments is generated.

Note-4: If goods are sent for job work by the Principal in one state to job worker in other state, the e-way bill shall be generated by Principal irrespective of the value of the consignment.

Note-5: If handicraft are transported from one state to another state, and supplier of handicrafts is exempted from the requirement of registration, then also E-way bill shall be generated by the said person irrespective of the value of the consignment.

5.    Validity of E-way Bill

1.      For a distance less than 100 Km., Valid for 1 (One) day from relevant date (date of generation of E-way Bill).

2.      For every 100 Km thereafter, the validity will be additional one day from the relevant date (date of generation of E-way Bill).

3.      Under exceptional circumstances, if goods cannot be transported within the validity period, the transporter may generate another e-way bill after updating details in Part B of FORM GST EWB-01.         

     Important Notes:

1.      Each day shall be counted as of 24 (Twenty Four) hours.

2.      In general, the Validity of E-way Bill cannot be extended except with prior permission of Commissioner by way of issue of notification for certain category of goods.

6.    Registration on E-way Bill Portal

With respect to e-Way Bills, three kinds of taxpayers/ users are involved:

·         Registered Suppliers

·         Registered/ Unregistered Transporters

·         Unregistered Suppliers

Registration on the e-way bill portal is compulsory to generate the e-Way Bills.

i.      For taxpayers/registered transporters

Here is the step-by-step process for registration on the e-Way Bill portal by taxpayers/registered transporters:

Step-1: Visit the e-Way Bill portal.

Step-2: Click on ‘e-Way Bill Registration’ available on the right-hand side of the webpage

Step-3: Enter the GSTIN and the captcha code -> Click on ‘Go’

Step-4: Generate an OTP and verify the same: Following screen appears after following the previous step:

After checking the auto-filled details, Click on ‘Send OTP’ button.

Enter the OTP received on the registered mobile number and verify the same by clicking on the ‘verify OTP’ button.

Step-5: Create a new User ID and Password

Enter the new User ID and set a password of your choice. The system validates and pops up a message if there is an error in the details entered by you. Once all the details are correctly filled, User ID and password will be created.

ii.    For GST unregistered transporters

When is e-Way Bill registration required for unregistered transporters?

A Transporter is required to generate e- Way Bill if:

a)  Value of consignment value of goods of a single supplier exceeds Rs 50,000/-

                                              OR

b)  Value of all the goods in a vehicle through which goods are transported exceeds Rs 50,000/-

What is transporter ID?

Even if a transporter is unregistered, but the above limit of the value of goods is exceeding, the transporter has to generate e-Way Bills. Since he will not have a GSTIN, the concept of Transporter ID had been introduced.

Every unregistered transporter will be issued a Transporter ID, they will have to mention this ID on every e-Way Bill in place of GSTIN.

By doing registration on e-Way Bill portal, the following are the outcome:

i) The transporter gets a unique Transporter ID

ii) A unique Username to operate on the e-Way Bill portal

Here is the step-by-step process for registration on the e-Way Bill portal by GST unregistered transporters:

Step-1: Visit the e-Way Bill portal.

Step-2: Click on ‘Enrolment for transporters’ available on the right-hand side of the page

Step-3: Enter the details in the Application at points 1-9 and Click ‘Save’

Let’s go through the entire ‘Application u/s 35(2)’ in GST ENR-01 for each of the 9 points. Note that the fields marked (*) in red are mandatory:

1. Select Your State*

2.         a) Enter Name as per PAN*

b) Enter Trade name if any

c)  Enter your PAN*

(Note that once you enter PAN and click on Validate, system validates for any error of mismatch, rectify the same and proceed)

3. Type of enrolment*:

Note: The System does not allow you to proceed here without entering the details at point 1 and 2.

Select the relevant type- warehouse/godown/cold storage/transport service

4. Constitution of business*:

Select the relevant business form from the drop down-

Foreign company/Partnership firm/ proprietorship/ Private limited company/ public limited company/Unlimited company/ others( If HUF, AOP, BOI and so on)

5. Principal place of business

a) Type in the Complete Address entering all the red marked mandatory fields.*

b) Contact information: Type the e-mail address, Landline number and Fax number (if any)

Note: The e-mail address mentioned here shall be used for authentication.

c) Nature of premises mentioned at a)- Select whether the address at a) is Building that is  Own /leased /rented/ consent/ shared/ any other case.

6. Aadhar details and verification for authentication of the application* :

Tick mark on the left-hand side box to give your consent to the e-Way Bill System/GSTN to fetch Aadhar details of the Authorised personnel of the organisation from UIDAI for authentication here.

In the fields that follow, mention the following with respect to the authorised personnel of the Company/ the Proprietor/ the partner of the firm:

The Aadhar Number, Name of the personnel and mobile number as per Aadhar.

Once entered, Click on ‘Verify detail & Send OTP’ button.

An OTP is sent to the Mobile number registered with Aadhar of the above-mentioned personnel.

Enter it and click on ‘Verify OTP’

A message that Your Aadhar was successfully verified appears.

7. Upload: Click on ‘Browse’ and select valid documents from your system (one for address proof and one for ID proof) in PDF and click on ‘Upload’.

System pops an error message if not uploaded correctly, then make the change to the file accordingly and upload once more.

If correctly uploaded, then the file name appears on the right-hand side of each field.

8. Create Login details*:

Set a new unique username/ user ID and password.

Check if the username you wish to set is already being used or not by clicking on ‘Check’.

9. Verification* : Tick mark against the declaration confirming correctness of the Information you give and Click ‘Save’

Outcome: System generates a 15-digit Transporter ID and displays the same. Provide this number to your clients to enter in the e-way bills so as to enable the transporter to enter the vehicle number for movements of goods.

iii.  Action when goods are received from Unregistered Supplier

When goods are received from an unregistered supplier by a registered receiver, the receiver of goods has to comply with all the procedures of generating an e-Way Bill as if he is the actual supplier of those goods. Hence, the receiver will have to generate an e-Way Bill.

7.    How to Generate e-Way Bills on E-Way Bill Portal

The e-way bill (EWB) portal provides a seamless gateway to generate e-way bills (single and consolidated options), change vehicle number on the already generated EWB, cancel generated EWBs and many more…

E-way bills can be generated by either of two methods:

On the Web

Via SMS

There are some pre-requisites for generating an e-way bill (for any method of generation):

·         Registration on the EWB portal

·         The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.

·         If transport is by road – Transporter ID or the Vehicle number.

·         If transport is by rail, air, or ship – Transporter ID, Transport document number, and date on the document.

Here is a step by step Guide to Generate E-Way Bill online:

Step 1: Login to e-way bill system.

Enter the Username, password and Captcha code, Click on ‘Login

Step 2: Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard.

Step 3: Enter the following fields on the screen that appears:

1) Transaction Type:

Select ‘Outward’ if you are a supplier of consignment

Select ‘Inward’ if you are a recipient of consignment.

2)  Sub-type: Select the relevant sub-type applicable to you:

If transaction type selected is Outward, following subtypes appear:

If transaction type selected is Inward, following subtypes appear:

Note: SKD/CKD- Semi knocked down condition/ Complete knocked down condition

3) Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or  others if not Listed

4) Document No. : Enter the document/invoice number

5) Document Date: Select the date of Invoice or challan or Document.

Note: The system will not allow the user to enter the future date.

6) From/ To: Depending on whether you are a supplier or a recipient, enter the To / From section details.

Note: If the supplier/client is unregistered, then mention ‘URP’ in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person’.

7) Item Details: Add the details of the consignment (HSN code-wise) in this section:

1.      Product name

2.      Description

3.      HSN Code

4.      Quantity,

5.      Unit,

6.      Value/Taxable value

7.      Tax rates of CGST and SGST or IGST (in %)

8.      Tax rate of Cess, if any charged (in %)

Note: On the implementation of E-way bills, Based on the details entered here, corresponding entries can also be auto-populated in the respective GST Return while filing on GST portal.

8) Transporter details: The mode of transport (Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part.

Apart from above, either of the details can be mentioned:

Transporter name, transporter ID, transporter Doc. No. & Date.

OR

Vehicle number in which consignment is being transported.

Note: For products, clients/customers, suppliers, and transporters that are used regularly, first update the ‘My masters’ section also available on the login dashboard and then proceed.

Step 4: Click on ‘Submit’. The system validates data entered and throws up an error if any.

Otherwise, your request is processed and the e-way bill in Form EWB-01 form with a unique 12 digit number is generated. The e-way bill generated looks like this:

Print and carry the e-way bill for transporting the goods in the selected mode of transport and the selected conveyance.

You can print the e-way bill anytime as follows:

Step-1: Click on ‘Print EWB’ sub-option under ‘e-Waybill’ option

Step-2: Enter the relevant e-way bill number -12 digit number and click on ‘Go’

Step-3: Click on ‘Print’ or ‘detailed print’ button on the EWB that appears:

8.    How to generate Consolidated E-Way Bills on the E-Way Bill portal?

Consolidated E-Way Bill (EWB-02) is a single document that contains details of all the E-Way Bills related to the consignments.

If you are a transporter/ supplier who wants to transport multiple consignments of goods in a single conveyance or vehicle, you can use the Consolidated E-Way Bill feature available on the E Way Bill portal.

Note:  You should be a transporter or should have generated the e-way bills at step-1 yourself to use the consolidated EWBs facility.

Prerequisites:

1.      Registration on the EWB portal

2.      You should have the Invoice/ Bill/ Challan related to the consignment of goods.

3.      Transporter ID or the Vehicle number (for transport by road).

4.      Transporter ID, Transporter document number, and date on the document (for transport by rail, air, or ship).

5.      Apart from those, the taxpayer must have all the individual e-Way Bill numbers of the consignments, to be transported in one conveyance.

Here is a step-by-step process to generate consolidated e-way bills:

Step 1: Login on EWB Portal and Generate individual E-way bills.

Step 2: Select ‘Generate new’ under ‘Consolidated EWB’ option appearing on the left-hand side of the dashboard.

Step 3: The following details are required to be entered in this step:

1.      Select ‘Mode’ of transport- Rail/Road/Air/Ship

2.      Select ‘From State’ from the drop down

3.      In the ‘Vehicle Starts From, field enter the location from where the goods are being transported.

4.      Enter ‘Vehicle No.’

5.      Add the EWB no. (rest of the fields are auto-populated based on this)

Enter the details and Click on ‘Submit’

On submitting, following screen appears:

E-way bill in Form EWB-02 with a unique 12 digit number is generated.

Print and carry this for transporting the goods in the selected mode of transport and the selected conveyance.

You can re-print EWB by using ‘Print EWB’ sub-option under ‘e-Waybill’ option or ‘ Consolidated EWB’ option.

9.    Generate, Modify or Delete E-Way Bill using SMS

i.                    How to register for SMS facility?

Login to E-way bill portal, Click on ‘Registration’ appearing on the left-hand side of the dashboard and select ‘For SMS’ from the drop-down.

The mobile number registered for the GSTIN gets partly displayed. Click on ‘Send OTP’. Enter the OTP generated and click on ‘Verify OTP’.

Only those mobile numbers that are registered with the website can be registered for the SMS facility. A maximum of two mobile numbers can be registered against one GSTIN.

For multiple user IDs against a single mobile number, following screen appears:

If your mobile number is being used for more than one User IDs created, then you must select the desired user ID/username and click ‘Submit’.

ii.                  How to use the SMS facility for creating/ cancelling e-way bills?

There are a set of SMS codes defined which can be used to work on the e-way bills generation/ cancellation. While using this facility, suppliers or transporter has to ensure that correct information is keyed in, to avoid any errors.

For example, EWBG/EWBT for E-way Bill Generate Request for suppliers and transporters respectively; EWBV for E-Way Bill vehicle update Request; EWBC for E-Way Bill Cancel Request are the codes.

Overview:

Type the message( code_input info) and send the SMS to the mobile number of the State from which user(taxpayer or transporter) is registered. Eg: 97319 79899 in Karnataka

Type the relevant code for the desired action eg: Generation or cancellation and /or type the input against each code giving single space and wait for validation to take place. Verify and proceed.

Let’s see how to use this SMS facility for different actions as follows:

1.      For Suppliers- Generate e-way bills

The format of SMS request is as follows:

EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle

Send this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka

Illustration:

Mr A of Bangalore, Karnataka delivering goods worth Rs. 1,00,000 bearing HSN code-7215,  against an invoice he created- No. 1005 dated 27/01/2018 to a unit of Mr. B at Kolar, Karnataka through vehicle number KA 12 AB 2456 covering a distance of 73 km.

The draft SMS to be typed in by Mr. A will be :

“EWBG OSUP 29AABPX0892K1ZK 560021 1005 27/01/2018 100000.00 7215 73 KA12AB2456”

This SMS needs to be sent to “9731979899” mobile number (officially registered for Karnataka users)

A message as follows is received as reply instantly if no errors:

“E-way bill generated successfully.  E-Way Bill No:181000000287 and date is 27/01/2018 ”

2.      For Transporters- Generate e-way bills

The format of SMS request is as follows:

EWBT TranType SuppGSTIN RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist  Vehicle

Send this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka

Illustration:

Sans Transports of Bangalore, Karnataka a GTA delivering goods worth Rs. 1,50,000 bearing HSN code-7215, on behalf of Mr. A of Bangalore, Karnataka, against the invoice – No. 456 dated 20/01/2018 to a unit of Mr. B at Kolar, Karnataka through vehicle number KA 02 AB 7542 covering a distance of 73 km.

The draft SMS to be typed in by the operator at Sans Transports will be :

“EWBT OSUP 29AABPX0892K1ZK 29AAEPM1443K1ZP 560021 456 20/01/2018 150000.00 7215 73 KA02AB7542”

This SMS needs to be sent to “ 9731979899 ” mobile number( officially registered for Karnataka users)

A message as follows is received as reply instantly if no errors:

“E-way bill generated successfully.    E-Way Bill No:171000006745 and date is 20/01/2018 ”

3.      Updations of Vehicle Number

The format of SMS request is as follows:

EWBV EWB_NO Vehicle ReasCode

Send this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka

Illustration:

Sans Transports of Bangalore, Karnataka a GTA delivering goods worth Rs. 150,000 bearing HSN code-7215, on behalf of Mr. A of Bangalore, Karnataka, against the invoice – No. 456 dated 20/01/2018 to a unit of Mr. B at Kolar, Karnataka through vehicle number KA 02 AB 7542 covering a distance of 73 km has generated the e-way bill no. 171000006745 dated 20/01/2018

Suppose the vehicle breaks down during the journey on 20/01/2018 afternoon and Sans Transports arranges alternate vehicle bearing registration number KA 43 AB 2267 for the delivery of the consignment to the destination.

The draft SMS to be typed in by the operator at Sans Transporters will be :

“EWBV 171000006745 KA43AB2267 BRK”

This SMS needs to be sent to “9731979899 ” mobile number( officially registered for Karnataka users)

A message as follows is received as reply instantly if no errors:

“Vehicle details updated successfully and date is 20/01/2018”

Note: The e-way bill cannot be updated with the vehicle details, If in case the validity of the e-way bill expires eg. one day in case distance covered is less than 100 km.

4.      Cancel e-way bill

The format of SMS request is as follows:

EWBC EWB_NO

Send this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka

Illustration:

Mr A of Bangalore, Karnataka wants to cancel the e-way bill generated by him bearing number 160056750192.

The draft SMS to be typed in by Mr. A will be :

“EWBC 160056750192”

This SMS needs to be sent to “9731979899” mobile number (officially registered for Karnataka users)

A message as follows is received as reply instantly if no errors:

“e-way bill is cancelled successfully”

Errors are sent to the user as reply messages automatically.

For example: “This e-Way Bill is not generated by your GSTIN” and so on. Then make the necessary correction in the SMS and resend.

Note the following:

Cancellation is allowed only for generator of the e-Way Bill

Cancellation is allowed with 24 hours of generation of e-Way Bill

The verified e-waybill cannot be cancelled

10.    Cancellation of E-way Bill

Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal before directly or through a Facilitation Center notified by commissioner, within 24 hours of generation.

 

Note: E-way Bill cannot be cancelled if it has been verified in transit in accordance with CGST Act, 2017.

11.    Acceptance of E-way Bill

The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.

Note: Where the recipient does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.

12.    Exception to E-way Bill

No E-way bill is required to be generated in following cases:

a.       Where the goods are being transported are specified in Annexure;

b.      Where the goods are being transported by a non-motorised conveyance;

c.       where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.

d.      Where the consignment value is less than INR 50,000/-.

13.    Trans-Shipment

In trans-shipment,

1.      Multiple vehicles are used for carrying the same consignment to its destination or

2.      Unforeseen exigencies may require the consignments to be carried in a different conveyance than the original one.  

For such situations, the rules provide that any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of the conveyance in the e-way bill on the common portal in FORM GST EWB-01.

14.    Documents and devices to be carried by a person-in-charge of a conveyance

The person in charge of a conveyance has to carry:

·   Tax invoice or bill of supply or delivery challan, or

·   copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.

15.    Verification of documents and conveyance

The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-state and intra-State movement of goods.

A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.

Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.

Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.

16.    Consequences of non-compliance to E-way Bill Rules

1.   As per Section 122 of the CGST Act, 2017, a taxable person who transports any taxable goods without the  cover of specified documents (e-way bill is one of the specified documents) shall be liable to a penalty of:

·   Rs. 10,000/- or

·   Tax sought to be evaded; whichever is greater.

2.   As per Section 129 of CGST Act, 2017, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure.

Relevant GST EWB Forms are attached as follows:

FORM GST EWB-01

(See rule 138)

E-Way Bill

PART-A
A.1	GSTIN of Recipient
A.2	Place of Delivery
A.3	Invoice or Challan Number
A.4	Invoice or Challan Date
A.5	Value of Goods
A.6	HSN Code
A.7	Reason for Transportation
A.8	Transport Document Number
PART -B
B.	Vehicle Number

Notes:

1.      HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.

2.      Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.

3.      Place of Delivery shall indicate the PIN Code of place of delivery.

4.      Reason for Transportation shall be chosen from one of the following:

Code	Description
1	Supply
2	Export or Import
3	Job Work
4	SKD or CKD
5	Recipient not known
6	Line Sales
7	Sales Return
8	Exhibition or fairs
9	For own use
0	Others

5.      The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import.

                                                                            

FORM GST EWB-02

(See rule 138)

Consolidated E-Way Bill

Number of E-Way Bills
E-Way Bill Number

             

FORM GST EWB-03

(See rule138C)

Verification Report

Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or UT tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings

FORM GST EWB-04

(See rule138D)

Report of detention

E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge	(if known)
Date
Time