Q.1 Where multiple invoices are generated on the same customer to be supplied through a same truck. Whether multiple e-way bills must be generated or one e-way bill shall suffice ?

Ans: Each invoice/delivery challan shall be considered as one consignment and therefore for each invoice one e-way bill has to be generated irrespective of same or different consignors or consignees.


Q.2 Can multiple invoices be clubbed to generate one e-way bill ?

Ans: No, Multiple invoices/delivery challan cannot be clubbed to generate one e-way bill. As provided above each invoice shall be considered as one consignment for the purpose of generating e-way bills. However, after generating all these e-way bills, one Consolidated e-way bill may be prepared by transporter for transportation purpose, if all such goods are going in one vehicle.


Q.3 Is e-way bills system applicable even for movement of goods as a courier ?

Ans: Yes, for the purpose of movement of goods, courier agencies may be regarded as the transporter of the goods. Therefore, an e-way bill would be applicable even for movement of goods as courier provided consignment value exceeds Rs 50000. There could be different business practices followed in case of courier industries which needs to be suitably considered for generating an e-way bill.


Q.4 In case of multi-modal transport, where for first mile it is required to generate an e-way bill for road, second, mile by train and last mile by road. These transporters could be same service providers or different service providers. How to generate an e-way bill in this situation ?

Ans: Where the e-way bill is generated and goods are to be transported from one conveyance to the other in course of transit, the transporter causing further movement of goods shall be required to update its details in Part – B of the e-way bill before the movement of such goods commences. Therefore, even in case of multi-modal transport initially, e-way bill must be generated giving the details of the vehicle carrying the goods by road. Once the goods are unloaded from this vehicle and loaded in the train, part B of e-way bill needs to be updated. Upon final transit of goods from rail to truck at last mile, part B must be further updated with the details of the vehicle carrying the goods for final delivery.


Q.5 How to generate the e-way bill in case goods are to be moved to a weighbridge situated outside the factory and invoice cannot be issued unless goods are weighed ?

Ans: E-way bill is required to be generated for any movement of goods. In this situation, a factory may send the goods to weighbridge by raising delivery challan on self and the e-way bill needs to be generated for such movement. Once the movement is terminated and goods are received back in the factory, then invoice can be raised and another e-way bill needs to be generated for movement of goods for sale to the customer.


Q.6 Whether E-way bill is required to be generated for movement of exempted goods also ?

Ans: There is no provision in the e-way bill rule which provides that it is not required to be generated in case of goods exempted from levy of GST. Hence, it has to be generated for movement of all goods. However, Annexure to Rule 138 covers 154 items. If the goods covered under consignment fall within the list of these 154 items, there is no need to generate e-way bills.


Q.7 Can information submitted for e-way bill be directly pushed for filing GST Returns ?

Ans: The information furnished in the e-way bill will be available to the registered supplier on the common portal who may utilize the same for furnishing details in GSTR-1.The purpose is to facilitate the suppliers so that once information is furnished in the E-Way bill format, it is available to him for use in filing GSTR-1.


Q.8 In case any information is wrongly submitted in e-way bill. Can the e-way bill be modified or edited ?

Ans: The e-way bill once generated cannot be edited or modified. Only Part-B of it can be updated. If any incorrect or wrong entry is made in Part A, the same cannot later be corrected. In such a situation, e-way bill generated with wrong information has to be cancelled and a fresh e-way bill has to be generated again. The cancellation is required to be done within 24 hours from the time of generation or the same can be rejected by recipient within 72 hours of its generation.


Q.9 What should be done by the transporter if consignee refuses to take goods or rejects the goods for quality reason ?

Ans: There is possibility that consignee or recipient may decline to take the delivery of consignment due to various reasons. Under such circumstance, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ and with relevant document details, goods can be returned to supplier as per mutual consent.


Q.10 Whether e-way bill is required to be generated in case of goods imported on port of another State and customs cleared from there taken to own warehouse in home State ?

Ans: Yes, In this case, the e-way bill will be generated by the recipient who is causing the movement of goods or by the transporter by furnishing the details in FORM GST EWB-01. For the purpose of furnishing the details of recipient, the same be selected as “Inward-Import” along with “Bill of entry” from an “Unregistered Person” as the supplier is located in other country. “Foreign Country” should be selected in the drop-down menu of the State.


Q.11 If material movement having value more than Rs 50000 has been done through public transport then whether e-way bill is required or not, if yes what details of vehicle to be updated in e-way bill ?

Ans: Public conveyance has also been included as a mode of transport and the responsibility of generating e-way bill in case of movement of goods by public transport would be that of the consignor or consignee.


Q.12 Whether e-way bill is required to be generated in case of movement of goods within state, pass through another state ?

Ans: E way bill is required when during movement of goods within state, goods pass through another state, as it is an interstate movement of goods– CBIC circular No. 47/21/2018 – GST dated 08.06.2018.


Q.13 What are the consequences of non-issuance of e-way bill ?

Ans: If E-Way Bills, wherever required, are not issued in accordance with the provisions contained in Rule 138, the same will be considered as contravention of CGST Rules, 2017. As per Section 122(1)(xiv) of 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 10000 or tax sought to be evaded (wherever applicable) whichever is greater. Moreover, as per Section 129(1) 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.

E-Way Bill

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