In order to keep check on the tax evasion during transport of goods, Electronic Way (e-way) bill has been introduced under GST where Registered Entities are required to get the Registration of Consignment done prior to the movement of goods worth more than Rs 50,000 under GST and shall furnish the Electronic Way (e-way), in a prescribed format on the GST Common Portal. E-way Bill will be required for movement of all goods, whether within the state or across states and the tax officials are authorised 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 to check tax evasion.
Upon generation of the e-way bill on the GSTN portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter of goods. The person in-charge of conveyance will be required to carry the invoice or bill of supply or delivery challan, and a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance.
The Registered Recipient shall communicate his acceptance or rejection of the consignment covered by the e-way bill within 72 hours of the details being made available to him on the GSTN portal and in case of non communication of acceptance within the said period, it shall be considered as deemed acceptance by the recipient.
Where Multiple Consignments are to be transported in one conveyance, the transporter is required to indicate the serial number of the e-way bills generated in respect of each such consignment on the GSTN Portal. A consolidated e-way Bill is to be generated by the transporter prior to the movement of goods in the prescribed form.
Where the goods are either not being transported or are not being 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
The Tax Officials shall record the summary report of every inspection of goods in transit within 24 hours of inspection and the final report shall be recorded within 3 days of the inspection.
The conveyance cannot be intercepted by the tax officer for more than 30 minutes and In case a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in (prescribed form) on the common (GSTN) portal.
GSTN will generate e-way bills that will be valid for 1-15 days, depending on distance to be travelled:
|Less than 100 km||1 Day|
|100 km to 300 km||3 Days|
|300 km to 500 km||5 Days|
|500 km to 1000 km||10 Days|
|More than 1000 km||15 Days|