Chapter - XVI of CGST Rules, 2017

E-WAY RULES

 

4[RULE 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (corresponding section 68)

(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees— 

(i) in relation to a supply; or 

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person,

shall, before commencement of such movement, furnish information relating to the said  goods as specified in  Part A of  FORM GST EWB-01 , electronically, on the common portal  along with such other information as may be required on the common portal and a unique  number will be generated on the said portal: 

Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of  FORM GST EWB-01 , electronically, on the common portal along with such other information as may be required on the common portal and a  unique number will be generated on the said portal:

Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce  operator or courier agency and a unique number will be generated on the said portal:

Provided also that where goods are sent by a principal located in one State or Union  territory to a job worker located in any other State or Union territory, the e-way bill shall be  generated either by the principal or the job worker, if registered, irrespective of the value of  the consignment:

Provided also that where handicraft goods are transported from one State or Union  territory to another State or Union territory by a person who has been exempted from the  requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill  shall be generated by the said person irrespective of the value of the consignment. 

Explanation 1. – 6[For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018 as amended from time to time.]

[helldod old[For the purposes of this rule, the expression “handicraft goods” has the  meaning as assigned to it in the Government of India, Ministry of Finance, notification No.  32/2017-Central Tax dated the 15th September, 2017 published in the Gazette of India,  Extraordinary, Part II, Section 3, Sub-section (i),  vide number G.S.R 1158 (E) dated the 15th September, 2017 as amended from time to time.]helldod]

Explanation 2. - For the purposes of this rule, the consignment value of goods shall be the  value, determined in accordance with the provisions of section 15, declared in an invoice, a  bill of supply or a delivery challan, as the case may be, issued in respect of the said  consignment and also includes the central tax, State or Union territory tax, integrated tax and  cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

(2) Where the goods are transported by the registered person as a consignor or the recipient  of supply as the consignee, whether in his own conveyance or a hired one or a public  conveyance, by road, the said person shall generate the e-way bill in  FORM GST EWB-01  electronically on the common portal after furnishing information in Part B  of  FORM GST EWB-01.

(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be  generated by the registered person, being the supplier or the recipient, who shall, either  before or after the commencement of movement, furnish, on the common portal, the  information in  Part B of  FORM GST EWB-01:

Provided that where the goods are transported by railways, the railways shall not  deliver the goods unless the e-way bill required under these rules is produced at the time of  delivery.

(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to  a transporter for transportation by road, the registered person shall furnish the information  relating to the transporter on the common portal and the e-way bill shall be generated by the  transporter on the said portal on the basis of the information furnished by the registered  person in  Part A of  FORM GST EWB-01 :

Provided that the registered person or, the transporter may, at his option, generate and  carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: 

Provided further that where the movement is caused by an unregistered person either  in his own conveyance or a hired one or through a transporter, he or the transporter may, at  their option, generate the e-way bill in  FORM GST EWB-01 on the common portal in the  manner specified in this rule:

Provided also that where the goods are transported for a distance of upto fifty  kilometers within the State or 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 recipient,  or as the case may be, the transporter may not furnish the details of conveyance in  Part B of  FORM GST EWB-01

Explanation 1 .– For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be  caused by such recipient if the recipient is known at the time of commencement of the  movement of goods. 

Explanation 2.-  The e-way bill shall not be valid for movement of goods by road  unless the information in  Part-B of  FORM GST EWB-01 has been furnished except in the  case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule  (5).

(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number  (EBN) shall be made available to the supplier, the recipient and the transporter on the  common portal.

(5) Where the goods are transferred from one conveyance to another, the consignor or  the recipient, who has provided information in  Part A of the  FORM GST EWB-01 , or the  transporter shall, before such transfer and further movement of goods, update the details of  conveyance in the e-way bill on the common portal in  Part B of  FORM GST EWB-01

Provided that where the goods are transported for a distance of upto fifty kilometers  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 the conveyance may not be updated in the e- way bill.

(5A) The consignor or the recipient, who has furnished the information in  Part A of  FORM GST EWB-01 , or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in  Part B of  FORM GST EWB-01 for  further movement of the consignment: 

Provided that after the details of the conveyance have been updated by the transporter  in  Part B of  FORM GST EWB-01 , the consignor or recipient, as the case may be, who has  furnished the information in  Part A of  FORM GST EWB-01 shall not be allowed to assign  the e-way bill number to another transporter. 

(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),  where multiple consignments are intended to be transported in one conveyance, the  transporter may indicate the serial number of e-way bills generated in respect of each such  consignment electronically on the common portal and a consolidated e-way bill in  FORM GST EWB-02  maybe generated by him on the said common portal prior to the movement of goods.

(7) Where the consignor or the consignee has not generated the e-way bill in  FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the  conveyance is more than fifty thousand rupees, the transporter, except in case of  transportation of goods by railways, air and vessel, shall, in respect of inter-State supply,  generate the e-way bill in  FORM GST EWB-01 on the basis of invoice or bill of supply or  delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:

Provided that where the goods to be transported are supplied through an e-commerce  operator or a courier agency, the information in  Part A of  FORM GST EWB-01 may be  furnished by such e-commerce operator or courier agency. 

(8) The information furnished in  Part A of  FORM GST EWB-01 shall be made available to  the registered supplier on the common portal who may utilize the same for furnishing the  details in  FORM GSTR-1 :

Provided that when the information has been furnished by an unregistered supplier or  an unregistered recipient in  FORM GST EWB-01 , he shall be informed electronically, if the  mobile number or the e-mail is available.

(9) 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 within twenty four hours of generation  of the e-way bill:

Provided that an e-way bill cannot be cancelled if it has been verified in transit in  accordance with the provisions of rule 138B

Provided further that the unique number generated under sub-rule (1) shall be valid  for a period of fifteen days for updation of  Part B of  FORM GST EWB-01.

(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the  period as mentioned in column (3) of the Table below from the relevant date, for the  distance, within the country, the goods have to be transported, as mentioned in column (2) of  the said Table:-

Sl. No. Distance Validity period
(1) (2) (3)
1. Upto 8[200 km] [helldod old[100 km.] helldod] One day in cases other than Over Dimensional Cargo 7[or multimodal shipment in which at least one leg involves transport by ship]
2. For every  8[200 km] [helldod old[100 km.] helldod] or part thereof thereafter One additional day in cases other than Over Dimensional Cargo7[or multimodal shipment in which at least one leg involves transport by ship]
3. Upto 20 km One day in case of Over Dimensional Cargo7[or multimodal shipment in which at least one leg involves transport by ship]
4. For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo:7[or multimodal shipment in which at least one leg involves transport by ship]

Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein:

Provided further that where, under circumstances of an exceptional nature, including  trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of  FORM GST EWB-01, if required.

7[Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.]
 

Explanation 1. —For the purposes of this rule, the “relevant date” shall mean 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. 

Explanation 2. — For the purposes of this rule, the expression “Over Dimensional Cargo”  shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional  limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor  Vehicles Act, 1988 (59 of 1988). 

(11) The details of the e-way bill generated under this rule shall be made available to the- 

(a) supplier, if registered, where the information in  Part A of  FORM GST EWB-01 has been furnished by the recipient or the transporter; or 

(b) recipient, if registered, where the information in  Part A of  FORM GST EWB-01 has been furnished by the supplier or the transporter, 

on the common portal, and the supplier or the recipient, as the case may be, shall  communicate his acceptance or rejection of the consignment covered by the e-way bill. 

(12) Where the person to whom the information specified in sub-rule (11) has been made  available does not communicate his acceptance or rejection within seventy two hours of the  details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details.

(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services  Tax Rules of any State or Union territory shall be valid in every State and Union territory.

(14) Notwithstanding anything contained in this rule, no e-way bill is required to be  generated—

(a) where the goods 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 customs port, airport, air cargo  complex and land customs station to an inland container depot or a container freight  station for clearance by Customs;

(d) in respect of movement of goods within such areas as are notified under clause (d) of  sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules  in that particular State or Union territory; 

(e) where the goods, other than de-oiled cake, being transported, are specified in the  Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June,  2017 published in the Gazette of India, Extraordinary, Part II,

 3, Sub-section (i),  vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to  time; 

(f) where the goods being transported are alcoholic liquor for human consumption,  petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural  gas or aviation turbine fuel; 

(g) where the supply of goods being transported is treated as no supply under Schedule III  of the Act;

(h) where the goods are being transported— 

(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or  from one customs station or customs port to another customs station or customs  port, or 

(ii) under customs supervision or under customs seal; 

(i) where the goods being transported are transit cargo from or to Nepal or Bhutan; 

(j) where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India,  Extraordinary, Part II, Section 3, Sub-section (i),  vide number G.S.R 679(E)dated  the 28th June, 2017 as amended from time to time and notification No. 26/2017- Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of  India, Extraordinary, Part II, Section 3, Sub-section (i),  vide number G.S.R 1181(E)  dated the 21st September, 2017 as amended from time to time; 

(k) any movement of goods caused by defence formation under Ministry of defence as  a consignor or consignee; 

(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;

(m) where empty cargo containers are being transported; and 

(n) where the goods are being transported upto a distance of twenty kilometers from  the place of the business of the consignor to a weighbridge for weighment or from  the weighbridge back to the place of the business of the said consignor subject to  the condition that the movement of goods is accompanied by a delivery challan  issued in accordance with rule 55

5[(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.]

Explanation.  - The facility of generation, cancellation, updation and assignment of e-way bill  shall be made available through SMS to the supplier, recipient and the transporter, as the case  may be. 

ANNEXURE
[(See rule 138 (14)]

S.No. Description of Goods
(1) (2)
1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2. Kerosene oil sold under PDS
3. Postal baggage transported by Department of Posts
4. Natural or cultured pearls and precious or semi-precious stones;  precious metals and metals clad with precious metal  (Chapter 71) 
5. Jewellery, goldsmiths’ and silversmiths’ wares and other  articles (Chapter 71) 
6. Currency 
7. Used personal and household effects 
8. Coral, unworked (0508) and worked coral (9601)

] [helldod

old[3138.    Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-

(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—

    (i)    in relation to a supply; or

    (ii)    for reasons other than supply; or

    (iii)    due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal:

    Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:

    Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

Explanation 1. - For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15th September, 2017 as amended from time to time.

Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.

(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:

    Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the-

        (a)    information in Part B of FORM GST EWB-01; and

        (b)    the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.

(3)    Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:

    Provided that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:

    Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:

    Provided also that where the goods are transported for a distance of less than ten kilometers within the State or 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 recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).

(4)    Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

(5)    Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:

Provided that where the goods are transported for a distance of less than ten kilometers 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.

(5A)    The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:

    Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.

(6)    After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.

(7)    Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:

    Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator.

(8)    The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1:

    Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.

(9)    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 within 24 hours of generation of the e-way bill:

    Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:

    Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.

(10)    An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-

Table

Sl. No. Distance Validity period
(1) (2) (3)
1. Upto 100 km. One day
2. For every 100 km. or part thereof thereafter One additional day:

    Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:

    Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

Explanation.—For the purposes of this rule, the "relevant date" shall mean 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 twenty-four hours.

(11)    The details of e-way bill generated under sub-rule (1) shall be made available to the-

    (a)    supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or

    (b)    recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.

(12)    Where the person to whom the information specified in sub-rule (11) has been made available 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.

(13)    The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.

(14)    Notwithstanding anything contained in this rule, no e-way bill is required to be generated—

    (a)    where the goods 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, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

    (d)    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;

    (e)    where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (i), vide number G.S.R 674 (E) dated the 28t June, 2017 as amended from time to time;

    (f)    where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and

    (g)    where the goods being transported are treated as no supply under Schedule III of the Act.

Explanation. - The facility of generation and cancellation of e-way bill may also be made available through SMS. 

ANNEXURE [(See rule 138 (14)]

S. No. Description of Goods
(1) (2)
1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2. Kerosene oil sold under PDS
3. Postal baggage transported by Department of Posts
4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5. Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6. Currency
S. No. Description of Goods
(1) (2)
7. Used personal and household effects
8. Coral, unworked (0508) and worked coral (9601)

]] helldod] [helldod

old[1[“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—

(i)     in relation to a supply; or

(ii)    for reasons other than supply; or

(iii)   due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.

2.[“Provided that where goods are sent by a principal located in one State to a jobworker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:

Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R 1158 (E) .”]

 

(2)   Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01

(3)   Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:


                                    Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:

Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:

Provided also that 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 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.

Explanation 1.– For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

Explanation 2.-The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.

        (4)   Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

        (5)   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 conveyance in the e-way bill on the common portal in FORM GST EWB-01:

Provided that 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.             

        (6)    After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.

        (7)    Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.

        (8)   The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1:

                                    Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e- mail is available.

          (9)   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, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:

                Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of Rule 138B.

        (10)  An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:

 

                                                                   Table

 

Sr. no.

Distance

Validity period

(1)

(2)

(3)

1.

Upto 100 km

One day

2.

For every 100 km or part thereof thereafter

One additional day

 

Provided that the Commissioner may, by notification, extend the validity period of e- way bill for certain categories of goods as may be specified therein:

Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

Explanation.—For the purposes of this rule, the “relevant date” shall mean 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 twenty-four hours.

(11)    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.   

(12)   Where the recipient referred to in sub-rule (11) 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.    

(13)    The e-way bill generated under this rule or under Rule 138  of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.

(14)    Notwithstanding anything contained in this rule, no e-way bill is required to be generated—

(a)  where the goods 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, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and

(d)  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.

Explanation. - The facility of generation and cancellation of e-way bill may also be made available through SMS.

ANNEXURE

[(See rule 138 (14)]

 

S.

No.

Chapter or Heading or Sub-heading or Tariff item

Description of Goods

(1)

(2)

(3)

1.

0101

Live asses, mules and hinnies

2.

0102

Live bovine animals

3.

0103

Live swine

4.

0104

Live sheep and goats

5.

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

6.

0106

Other live animal such as Mammals, Birds, Insects

7.

0201

Meat of bovine animals, fresh and chilled.

8.

0202

Meat of bovine animals frozen [other than frozen and put up in unit container]

9.

0203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]

10.

0204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]

11.

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

12.

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

13.

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or  frozen [other than frozen and put up in unit container]

14.

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

15.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]

16.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit  containers]

17.

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit  containers

18.

3

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting   2.5%]

19.

0301

Live fish.

20.

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

21.

0304

Fish fillets and other fish meat (whether or not minced), fresh or  chilled.

22.

0306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

23.

0307

Molluscs,   whether   in   shell   or   not,   live,   fresh,   chilled; aquatic  invertebrates other than crustaceans and molluscs, live, fresh or chilled.

24.

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh  or chilled.

25.

0401

Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other  sweetening matter, excluding Ultra High Temperature (UHT) milk

26.

0403

Curd; Lassi; Butter milk

27.

0406

Chena or paneer, other than put up in unit containers and bearing a  registered brand name;

28.

0407

Birds' eggs, in shell, fresh, preserved or cooked

29.

0409

Natural honey, other than put up in unit container and bearing a registered brand name

30.

0501

Human hair, unworked, whether or not washed or scoured; waste of  human hair

31.

0506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder  and waste of these products

32.

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;  antlers; etc.

33.

0511

Semen including frozen semen

34.

6

Live trees and other plants; bulbs, roots and the like; cut flowers and  ornamental foliage

35.

0701

Potatoes, fresh or chilled.

36.

0702

Tomatoes, fresh or chilled.

37.

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or  chilled.

38.

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,  fresh or chilled.

39.

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

40.

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar  edible roots, fresh or chilled.

41.

0707

Cucumbers and gherkins, fresh or chilled.

42.

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

43.

0709

Other vegetables, fresh or chilled.

44.

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

45.

0713

Dried leguminous vegetables, shelled, whether or not skinned or split.

46.

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

47.

0801

Coconuts, fresh or dried, whether or not shelled or peeled

48.

0801

Brazil nuts, fresh, whether or not shelled or peeled

49.

0802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or  not shelled or peeled

50.

0803

Bananas, including plantains, fresh or dried

51.

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,  fresh.

52.

0805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes  (Citrus aurantifolia, Citrus latifolia), fresh.

53.

0806

Grapes, fresh

54.

0807

Melons (including watermelons) and papaws (papayas), fresh.

55.

0808

Apples, pears and quinces, fresh.

56.

0809

Apricots, cherries, peaches (including nectarines), plums and sloes,  fresh.

57.

0810

Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),  Custard-apple (ata), Bore, Lichi, fresh.

58.

0814

Peel of citrus fruit or melons (including watermelons), fresh.

59.

9

All goods of seed quality

60.

0901

Coffee beans, not roasted

61.

0902

Unprocessed green leaves of tea

62.

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper  berries [of seed quality]

63.

0910 11 10

Fresh ginger, other than in processed form

64.

0910 30 10

Fresh turmeric, other than in processed form

65.

1001

Wheat and meslin [other than those put up in unit container and bearing a registered brand name]

66.

1002

Rye [other than those put up in unit container and bearing a registered  brand name]

67.

1003

Barley [other than those put up in unit container and bearing a  registered brand name]

68.

1004

Oats [other than those put up in unit container and bearing a registered  brand name]

69.

1005

Maize (corn) [other than those put up in unit container and bearing a  registered brand name]

70.

1006

Rice [other than those put up in unit container and bearing a registered  brand name]

71.

1007

Grain sorghum [other than those put up in unit container and bearing a  registered brand name]

72.

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]

73.

1101

Wheat or meslin flour [other than those put up in unit container and  bearing a registered brand name].

74.

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye  flour, etc.] [other than those put up in unit container and bearing a registered brand name]

75.

1103

Cereal groats, meal and pellets [other than those put up in unit  container and bearing a registered brand name]

76.

1104

Cereal grains hulled

77.

1105

Flour, of potatoes [other than those put up in unit container and bearing  a registered brand name]

78.

1106

Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of  Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]

79.

12

All goods of seed quality

80.

1201

Soya beans, whether or not broken, of seed quality.

81.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled

   

or broken, of seed quality.

82.

1204

Linseed, whether or not broken, of seed quality.

83.

1205

Rape or colza seeds, whether or not broken, of seed quality.

84.

1206

Sunflower seeds, whether or not broken, of seed quality.

85.

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds,  Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed  quality.

86.

1209

Seeds, fruit and spores, of a kind used for sowing.

87.

1210

Hop cones, fresh.

88.

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.

89.

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

90.

1213

Cereal straw and husks, unprepared, whether or not chopped, ground,  pressed or in the form of pellets

91.

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa),  clover, sainfoin, forage kale, lupines, vetches and similar forage products,  whether or not in the form of pellets.

92.

1301

Lac and Shellac

93.

1404 90 40

Betel leaves

94.

1701 or 1702

Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

95.

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as  Murki

96.

1905

Pappad

97.

1905

Bread (branded or otherwise), except pizza bread

98.

2201

Water [other than aerated, mineral, purified, distilled, medicinal, ionic,  battery, de-mineralized and water sold in sealed container]

99.

2201

Non-alcoholic Toddy, Neera including date and palm neera

100.

2202 90 90

Tender coconut water other than put up in unit container and bearing a  registered brand name

101.

2302, 2304,

2305, 2306,

2308, 2309

Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of  pulses, concentrates andadditives, wheat bran and de-oiled cake

 102.

2501

Salt, all types

103.

2835

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

104.

3002

Human Blood and its components

105.

3006

All types of contraceptives

106.

3101

All goods and organic manure [other than put up in unit containers and  bearing a registered brand name]

107.

3304

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

108.

3825

Municipal waste, sewage sludge, clinical waste

109.

3926

Plastic bangles

110.

4014

Condoms and contraceptives

111.

4401

Firewood or fuel wood

112.

4402

Wood charcoal (including shell or nut charcoal), whether or not  agglomerated

113.

4802 / 4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government

114.

4817 / 4907

Postal items, like envelope, Post card etc., sold by Government

115.

48 / 4907

Rupee notes when sold to the Reserve Bank of India

116.

4907

Cheques, lose or in book form

117.

4901

Printed books, including Braille books

118.

4902

Newspapers, journals and periodicals, whether or not illustrated or  containing advertising material

119.

4903

Children's picture, drawing or colouring books

120.

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

121.

5001

Silkworm laying, cocoon

122.

5002

Raw silk

123.

5003

Silk waste

124.

5101

Wool, not carded or combed

125.

5102

Fine or coarse animal hair, not carded or combed

126.

5103

Waste of wool or of fine or coarse animal hair

127.

52

Gandhi Topi

128.

52

Khadi yarn

129.

5303

Jute fibres, raw or processed but not spun

130.

5305

Coconut, coir fibre

131.

63

Indian National Flag

132.

6703

Human hair, dressed, thinned, bleached or otherwise worked

133.

6912 00 40

Earthen pot and clay lamps

134.

7018

Glass bangles (except those made from precious metals)

135.

8201

Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and  other tools of a kind used in agriculture, horticulture or forestry.

136.

8445

Amber charkha

137.

8446

Handloom [weaving machinery]

138.

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch  vehicles

139.

8803

Parts of goods of heading 8801

140.

9021

Hearing aids

141.

92

Indigenous handmade musical instruments

142.

9603

Muddhas made of sarkanda and phool bahari jhadoo

143.

9609

Slate pencils and chalk sticks

144.

9610 00 00

Slates

145.

9803

Passenger baggage

146.

Any chapter

Puja samagri namely,-

(i)           Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

(ii)         Sacred thread (commonly known as yagnopavit);

(iii)        Wooden khadau;

(iv)        Panchamrit,

(v)         Vibhuti sold by religious institutions,

(vi)        Unbranded honey

(vii)       Wick for diya.

(viii)       Roli

(ix)        Kalava (Raksha sutra)

(x)         Chandantika

147.

 

Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers

148.

 

Kerosene oil sold under PDS

149.

 

Postal baggage transported by Department of Posts

150.

 

Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter  71)

151.

 

Jewellery, goldsmiths’ and silversmiths’ wares and other  articles (Chapter 71)

152.

 

Currency

153.

 

Used personal and household effects

154.

 

Coral, unworked (0508) and worked coral (9601);

RULE 138. E-way rule.-    (corresponding section 68)

 old[Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.]] helldod]

 

1.Substitute vide:-Notification No.27/2017-Central Tax ,Dated 30/08/2017-[Para 2(i)]

2.Inserted Vide:-Notification No. 34/2017-Central Tax, Dated 15/09/2017-[Para-7]

3.Substituted Vide :- Notification No. 03/2018-Central Tax, Dated 23/01/2018-[Para-2(xi)]

4.Substituted Vide:- Notification No. 12/2018-Central Tax, Dated 07/03/2018-[Para 2(ii)]

5.Inserted Vide:-Notification No. 26/2018-Central Tax, Dated 13/06/2018-[Para 2(vii)]

6.Substituted Vide:- Notification No. 74/2018- Central Tax, Dated 31/12/2018-[Para 11]

7.Inserted vide: Notification No.31/2019-Central Tax ,Dt. 28/06/2019-[Para 18].

8.Substituted Vide:- Notification No. 94/2020-Central Tax, Dated 22/12/2020-[Para 10]

 


 

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