March 18, 2023
Riddhi Thakrar

EXPLAINED! - Format of EWB-01 e-Way Bill

A way invoice for the transportation of goods that is generated electronically is known as a "e-Way Bill." A transparent and trouble-free movement of products throughout India requires the use of an e-Way Bill.

The individual responsible for the transportation must have Form GST EWB-01 with them at all times while moving products with a value greater than Rs. 50,000, regardless of whether a transaction is involved. The supplier, receiver, and transporter information is included in the format of the electronic waybill in the case if the seller is actually not the transporter.

Value of shipment refers to the cost of the products included on the invoice, bill of delivery, or challan, plus any applicable taxes (CGST, SGST, or IGST). However, the price of any exempted products billed alongside taxable goods is not included in the value of the goods.

Whenever the value of the merchandise being transported in one's own vehicle, through rail, via air, or via ship exceeds Rs. 50,000 (for each shipment or for all shipments together), the vendor or consignee must create an electronic waybill. If the shipment is being transported by road, meanwhile, and the consignment or receiver does not produce an e-way bill, as the situation may be, it is the responsibility of the carrier or GTA to provide one. According on the Part-A/invoice information given by the consignor, the transporter/GTA must produce an e-way bill.

The important elements of EWB-01

Regardless of whether the value of the products is less than Rs. 50,000, an e-Way Bill must be created for the following:

1. Job-Work: The delivery of goods by the principle to a job employee in some other state.

2. Handicraft Items: A merchant exempted from GST Registration must also produce an e-way bill when transporting goods over state lines.

The format and parts of the EWB-01

The part A

When the e-way bill is generated, Part-A must be completed by:

1. the merchant or

2. when the provider is not registered, the recipient

3. If offered via an online store, the online retailer

4. If neither the supplier nor the recipient, even as situation may be, created an electronic way bill for just that bill or challan, the transporter

The Part B

If the provider is driving the delivery vehicle directly, whether it be his own or a leased one, he must fill out Part-B with the details of the vehicle or conveyance. When utilizing the transporter's facilities, the supplier may send the transporter information regarding Part-A of an e-way bill. The transporter then creates an e-way bill by filling out Part-B and only following supplier authorization.

However, where the products are transported within a State or Union territory over a duration of less than 50 kilometers between the consignor-consignee location, Part-B information is not necessary.

Whether using one's own vehicle or a public transit system will demand an e-way bill?

Yes, when the consignor as well as consignee travels the items in his or her private vehicle or one that has been rented, an e-Way bill must be issued. In this situation, the individual responsible for the transport of the goods may submit an e-way bill after providing the vehicle number.

If they are enrolled in the website as the taxpayer in this case, the person can issue the e-way bill themselves. The e-way bill created first from the taxpayer or provider depending on the invoice or invoice is required if the individual is registered or an end user. As an alternative, he may register, sign in as a citizen, and create a bill.

In the event that products are supplied by an unlicensed individual to a registered user, how must an e-way bill be initiated?

When an unlicensed person supplies goods to a registered user, the recipient of those products must create the e-way bill since, for the purposes of the sale, he is considered to have been the person responsible for the transportation of the items. Therefore, in this instance, the recipient would create an e-way invoice by providing information in Part-A on FORM GST EWB-01.

Is it necessary to update the Transporter ID or even the Vehicle identification number before an e-way bill is valid?

When the information pertaining towards the vehicle number is provided in Part-B on Form GST EWB-01, the electronic waybill is generated. As a result, rather than just amending the transporter ID, the e-way bill's validity will begin on the day that the vehicle registration is updated in this manner.


Updating number plate details on e-way bills

E-way bill transit details

Transport goods regime under e-way bills