E-way Bill System — New enhancement in E-way Bill (EWB) generation form

Source : www.ewaybill.nic.in, dated 1-10-2018

Government of India
Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes & Customs, New Delhi
This document will explain the new enhancements done in the E-Way Bill (EWB) generation form and is being
release on 1st of Oct., 2018. The purpose of this document is to communicate the taxpayers and transporters the
latest changes with screen shots and make them to understand and prepare them while generating the E-Way Bills
from 1st Oct., 2018.
Enhancements in E-Way Bill Form
Following are the enhancements done in the E-Way Bill generation Form :
1. Display of only relevant document types in “Document Type” drop down list based on the selected
Transaction “Supply Type” and “Sub-Type” by the taxpayers.
2. Auto-population of state name based on the pin code entered at consignor and consignee addresses.
3. Standard rates for tax are provided in the drop down list for selection based on the type (intra-
state/inter-state) transactions.
4. Additional fields for “CESS Non-Advol Amount” & “Other Value” have been introduced to enter CESS
Non-Advol amount and any other charges (+/-) written in invoice.
5. Alerting the generator of the E-Way Bill through SMS message, in case the total invoice value is more
than Rs. 10 Crores.
6. Transporter ID is made compulsory for generating Part-A slip.
The following figure/screen illustrates the new enhancements for user’s reference.

1. Display of only relevant document names in “Document Type” dropdown list based on the
selected Transaction “Sub-Type”
In the new version, once the user selects the Transaction type and Sub Type in ‘Transaction Details’
section, system will display only the relevant document types in ‘Document Type’ dropdown pertaining
to the selected sub-type as shown in below tables.
For example, if the user selects the Transaction Sub-Type as “Supply” for Outward supplies, system will
display only Tax Invoice and Bill of Supply in the ‘Document Type’ dropdown list unlike in previous
version where system used to display all the document types irrespective of the ‘Transaction Sub-Type’
selected by the user.
Similarly if the user selects the Transaction Sub-Type as “Job Work Returns” for Inward supplies,
system will show only ‘Delivery Challan’ in the dropdown as it is the only applicable document for Job
Works.
Display of only relevant dropdown options corresponding to the selected Transaction Sub-Type will
make sure that taxpayers will select only the correct document type applicable for the respective
Transaction Sub-Type while generating the EWBs.
 Case I : Outward Transactions, if generator is consignor
S. Transaction Document Type To GSTIN (Bill To)
No. Sub-Type
1. Supply Tax Invoice Other GSTIN/URP
Bill of Supply Other GSTIN/URP
2. Export Tax Invoice URP
Bill of Supply URP
3. Job Work Delivery Challan Other GSTIN/URP
Returns
4. SKD/CKD Tax Invoice Other GSTIN/URP
Bill of Supply Other GSTIN/URP
Delivery Challan Other GSTIN/URP
5. Recipient Not Delivery Challan Self
Known
Others Self
6. For Own Use Delivery Challan Self
7. Exhibition or Delivery Challan Self
Fairs
8. Line Sales Delivery Challan Self
9. Others Delivery Challan Self/Other
Others Self/Other
 Case II : Inward Transactions, if generator is consignee
S. Transaction Document Type To GSTIN (Bill From)
No. Sub-Type
1. Supply Tax Invoice Other GSTIN/URP
Bill of Supply Other GSTIN/URP
2. Import Bill of Entry URP
3. SKD/CKD Bill of Entry URP
Tax Invoice Other GSTIN/URP
Bill of Supply Other GSTIN/URP
Delivery Challan Other GSTIN/URP
4. Job Work Delivery Challan Other GSTIN/URP
Returns
5. Exhibition or Delivery Challan Self
Fairs
6. For Own Use Delivery Challan Self
 7. Others Delivery Challan Self/Other
Others Self/Other
2. Auto-population of state name based on the entered PIN code
In the new version, once the taxpayer enters the pin code in “Bill From” & “Bill To” sections, state name
will be auto-populated based on the entered pin code.
In exceptional cases where one pin code belongs to more than one state (e.g. some places in
Hyderabad & Telangana), system will show the names of the concerning states in the drop down. User
can then select the actual state and proceed further. Auto-population of state will avoid the chances of
errors by taxpayers while generating the EWB.
In case taxpayer feels that particular pin code is genuine but not being accepted, he/she can raise the
issue with helpdesk for resolution and clarification. In the ‘PIN CODE’ sub-option under ‘Search’ option
on the e-way bill portal, the taxpayer can enter the pin code and check the state names pertaining to
that pin code.
3. Auto-population of Standard rates for tax
In the new version of EWB entry form, standard rate of tax (%) is being auto-populated in the dropdown
while entering the HSN code. Taxpayer has to select the applicable tax rate slab (in %) from the
dropdown and based on this, the system calculates and auto-populates the CGST, SGST, IGST &
CESS amount etc.
A new tax rate field namely “CESS Non-Advol Rate” has been introduced where in the ‘CESS non-
Advol Tax rate’ in Rupees can be selected by the taxpayer as applicable.
The purpose behind providing the dropdowns for applicable tax rates and introducing additional tax
fields is to avoid chances of errors in entering the tax rates and also to match the values in the invoice
and e-way bill.
The following list of rates of tax will be validated.
CGST SGST IGST CESS - Advol (%) CESS - Non-
(%) (%) (%) Advol. (Rs.)
0 0 0 0 or 1 or 3 or 5 or 11 or 12 0 or
0.05 0.05 0.1 or 12.5 or 15 or 17 or 21 or 400 or
22 or 36 or 49 or 60 or 61 or
0.125 0.125 0.25 2076 or
65 or 71 or 72 or 89 or 96 or
1.5 1.5 3 142 or 160 or 204 or 249 2747 or
2.5 2.5 5 3668 or
6 6 12 4006 or
9 9 18 4170 or
14 14 28 400
4. Additional fields for entering the invoice amount have been introduced
The additional fields for entering the amounts namely ‘CESS Non-Advol Value’ & ‘Other Amount (+/-)’
have been introduced. ‘Other Amount’ column can be used, to enter any other charges written in the
invoice or any discount provided, so that ‘Total Invoice Value’ will match with the Invoice for which e-
way bill is being generated as shown in Figure 1.
The system will not auto-populate the CESS Non-Advol amount as it depends upon the quantity and
unit. Hence the taxpayer has to manually enter the same in ‘CESS non-Advol. Amount’ field.
It is to be noted here that if the total invoice value is greater than sum total of taxable value, applicable
taxes and charges, the system will alert the user through pop-up and user can proceed further for
generating the EWB. But if the total invoice value is less than the sum total of taxable value, applicable
taxes and charges, system will not allow the user to proceed further without correcting the invoice value.
However, if the mismatch in the total invoice amount with other amounts is Rs. 2.00, the system will
allow to proceed.
5. Alerting the generator of the EWB through SMS and pop-up, in case the total invoice value is
 more than Rs. 10 Crores.
In the new version, in addition to the pop-up displayed at the time of entering the total invoice value in
the old version, an additional pop-up will be displayed at the time of submission of the form. A SMS will
also be sent to the generator alerting him that invoice value of EWB is more than Rs. 10 Cr. This will
assist him to correct/cancel if it has been entered wrongly.
SMS and pop-up will alert the generator regarding the higher EWB value so that in case the actual
value is less than Rs. 10 Cr. but user enters the higher value due to typo mistake etc., the same can be
acted upon accordingly.
6. Transporter ID is made compulsory for generating Part-A slip
As per the new e-way Bill rule, the e-way bill can be generated by the taxpayer after entering the Part-B.
If he is not having he part-B and transporter is going to update the Part-B, then he/she has to
compulsorily enter the transporter id to generate the ‘Part-A Slip’.
E-way Bill effective from 1-4-2018 — Recommendations dated 10-3-2018 of the GST
Council
C.B.E. & C. Press Release, dated 10-3-2018
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Excise & Customs, New Delhi
In the meeting held on 10th March, 2018, the GST Council has recommended the introduction of e-way bill for
inter-State movement of goods across the country from 1st April 2018. For intra-State movement of goods, e-way bill
system will be introduced w.e.f. a date to be announced in a phased manner but not later than 1st June, 2018.
Major improvements over the last set of rules, as approved by the Council now, are as follows :
• E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50000/-.
For smaller value consignments, no e-way bill is required.
• The provisions of sub-rule (7) of Rule 138 will be notified from a later date. Therefore, at present there is
no requirement to generate e-way bill where an individual consignment value is less than Rs. 50,000/-,
even if the transporter is carrying goods of more than Rs. 50,000/- in a single conveyance.
• Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way
bill generation.
• 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.
• Railways has been exempted from generation and carrying of e-way bill with the condition that without
the production of e-way bill, railways will not deliver the goods to the recipient. But railways are required
to carry invoice or delivery challan etc.
• Time period for the recipient to communicate his acceptance or rejection of the consignment would be
the validity period of the concerned e-way bill or 72 hours, whichever is earlier.
• In case of movement of goods on account of job-work, the registered job worker can also generate e-
way bill.
• Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-
way bill on his behalf.
• Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km
[increased from 10 km] does not require filling of PART-B of e-way bill. They have to generate PART-A
of e-way bill.
• Extra validity period has been provided for Over Dimensional Cargo (ODC).
• If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend
the validity period in case of transhipment or in case of circumstances of an exceptional nature.
• Validity of one day will expire at midnight of the day immediately following the date of generation of e-
way bill.
• Once verified by any tax officer, the same conveyance will not be subject to a second check in any
State or Union territory, unless and until, specific information for the same is received.
• In case of movement of goods by railways, airways and waterways, the e-way bill can be generated
even after commencement of movement of goods.
• Movement of goods on account of Bill-To-Ship-To supply will be handled through the capturing of place
of despatch in PART-A of e-way bill.
E-Way Bill system — Is simple now
Issued by C.B.E. & C. and Commercial Taxes Departments of States/Union Territories, dated 30-3-
2018
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Excise & Customs, New Delhi
Important Points to be noted by Transporters of Goods regarding E-way bill
• E-way bill for inter-State movement of goods will be implemented from 1st April, 2018. Till then e-way
bill can be generated on voluntary basis.
• You can register now on the portal of e-way bill namely http://ewaybillgst.gov.in by using your GSTIN.
You don’t need to wait till 1st April, 2018. If you don’t have GSTIN, then you can enrol on the portal
without GSTIN too.
• Railways have been exempted from generation and carrying of e-way bill. But railways are required to
carry invoice or delivery challan etc. However, e-way bill has to be produced by the recipient before the
delivery of the goods by the Railways.
• Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the
registered supplier or registered recipient only and not by the transporter, and the same can be
generated even after the commencement of the movement of the goods.
• If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend
the validity period in case of transhipment or in case of circumstances of exceptional nature.
• Transporters can generate consolidated e-way bills in FORM GST EWB-02.
• No e-way bill is required if the value of the goods in an individual consignment is less than ` 50,000/-,
even if the total value of all such consignments in a single conveyance is more than ` 50,000/-.
• Where the goods are transferred from one conveyance to another, details of conveyance should be
updated by the transporter in Part B of FORM GST EWB-01.
• Once verified by any tax officer, the same conveyance will not be subject to a second check in any
State or Union Territory, unless and until, specific information concerning the same is received.
• The validity of e-way bill is one day up to 100 km. (20 km. in case of Over-dimensional Cargo). For
every 100 km. or part thereof, it is one additional day. So if the distance to transport the cargo is 500
km., the transporters have 5 days to transport the cargo with valid e-way bill. Validity of one day will
expire at midnight of the day immediately following the date of generation of e-way bill.
• E-way bill number can be assigned by supplier/recipient or transporter to another registered or enrolled
transporter.