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.
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 –
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 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 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 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.
(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-02maybe
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 GSTEWB-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 email 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 eway 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
|
Up to 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 eway 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 GSTEWB-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.
List of Goods exempted from E
Way Bill Provision
138A.Documents
and devices to be carried by a person-in-charge of a conveyance -
(1) The person
in charge of a conveyance shall carry—
(a) the invoice or bill of supply or delivery
challan, as the case may be; and
(b) a 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.
(2) A registered person may obtain an Invoice
Reference Number from the common portal by uploading, on the said portal, a tax
invoice issued by him in FORM GST INV-1 and produce the same for verification
by the proper officer in lieu of the tax invoice and
such number shall be valid for a period of thirty days from the date of
uploading.
(3) Where the registered person uploads the
invoice under sub-rule
(2), the information in Part A of FORM GST EWB-01
shall be auto-populated by the common portal on the basis of the information
furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require
a class of transporters to obtain a unique Radio Frequency Identification
Device and get the said device embedded on to the conveyance and map the e-way
bill to the Radio Frequency Identification Device prior to the movement of
goods.
(5) Notwithstanding anything contained clause (b)
of sub-rule (1), where circumstances so warrant, the Commissioner may, by
notification, require the person-in-charge of the conveyance to carry the
following documents instead of the e-way bill
(a) tax invoice or bill of supply or bill of
entry; or
(b) a delivery challan, where the goods are
transported for reasons other than by way of supply.
138B.
Verification of documents and conveyances -
(1) 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.
(2) The Commissioner shall get Radio Frequency
Identification Device readers installed at places where the verification of
movement of goods is required to be carried out and verification of movement of
vehicles shall be done through such device readers where the e-way bill has
been mapped with the said device.
(3) The physical verification of conveyances shall
be carried out by the proper officer as authorised by the Commissioner or an
officer empowered by him in this behalf:
Provided that on receipt of specific information
on evasion of tax, physical verification of a specific conveyance can also be
carried out by any officer after obtaining necessary approval of the
Commissioner or an officer authorised by him in this behalf.
138C.
Inspection and verification of goods -
(1) 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.
(2) 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.
138D.
Facility for uploading information regarding detention of vehicle -
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.
