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E-way bill or electronic-way bill is a new way to generate bills before transporting or shipping goods worth more than Rs.50,000 within state or inter-state was introduced under the GST regime. The assessee who has to pay the tax will have to see whether to follow the procedure of CGST or SGST according to the movement of the goods i.e whether interstate or intrastate. The threshold limit to generate EWB for each state, will be determined as per SGST Act.

A registered person who causes movement of goods of consignment value worth more than Rs.50,000/- in either relation to the supply or other than supply and due to inward supply from an unregistered person, shall before the movement of goods, is required to generate e-way bills. The transporter or the person in charge of the conveyance carrying goods more than a worth of Rs.50,000/- shall also carry a copy of the document viz., invoice/bill of supply/ delivery challan/ bill of entry and a valid eway bill in physical or electronic form for verification.

The Electronic Way Bill(EWB) contains the entire details regarding the consignment like name, address,  and GSTIN consignor and consignee. Also it has details regarding commodity consigned, quantity consigned and value consigned. There are two parts of EWB i.e Part A and Part B, wherein Part A to be furnished by the registered person who is causing movement of goods of consignment value exceeding INR 50,000/- and Part B (transport details) is to be furnished by the transporter. 

CHALLENGES FACED IN E-WAY BILLS:

1. There cannot be one single EWB clubbed for multiple invoices or delivery challan. However, one Consolidated EWB may be prepared by the transporter for transportation purposes.

2. Each invoice shall be considered as one consignment for the purpose of generating e-way bills separately irrespective of same or different consignors or consignees. 

3. Where the invoice cannot be issued in the cases of transportation of goods other than supply, EWB can be issued on any other document like invoice, delivery challan, bill of supply etc.

4. The courier agencies for the purpose of movement of the goods, may be regarded as the transporter of the goods. In such a case where the movement of goods by way of courier is greater than Rs.50,000, e-way bill would be applicable.

5. There cannot be any changes by way of editing or modification in the e-way bill. Such e-way bills generated with wrong information have to be canceled within 24 hours of generation and renewed afresh. 

6. E-way bills cannot be deleted but can be canceled within 24 hours of generation. Also, in those cases where the goods are not transported or are transported but not in the manner as defined in the e-way bill, in such a case, e-way bill can be canceled. However, when the e-way bill has been verified by the proper officer within 24 hours, then it cannot be canceled. 

7. The primary responsibility to raise e-way bills rests upon the consignor who causes the movement of goods. In case he fails to generate the bill, it may be generated by the transporter also. In case of supply of goods by an unregistered person to a registered person, the liability to generate e–way bill is on the recipient.

8. No e-way bill is required for the movement of goods upto 20 kms from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with Rule 55. However, when the  goods are received back to the factory and have to be transported for sale, in such cases EWB will be generated.

9. E-way bills will be generated even in the case where the movement of the goods is within 10 kms. Relaxation is given only in cases where there is movement of goods from consignor to the transporter for further movement.

10. In no case an e-way bill has to be generated for the goods exempted from tax. 

Conclusion:

The motive behind introduction of the e-way bill was to remove the fallacies in the erstwhile bill system i.e. VAT under different states. The whole procedure made compliance difficult. The digital interface paved the way for the faster movement of the goods. This will help the logistics industry  by increasing the average distances traveled, reducing the travel time as well as costs.

Lawyered has successfully launched, On Road Legal Assistance service i.e. Lawyer on the Spot(LOTS) which has brought about a change in the Logistics Industry by resolving the problems faced by the department. It provides quick solutions for issues such as Unlawful Detention, FIR, E-way bill, GST etc. by providing Pan India Service, On Spot Legal Support and 24*& call availability,legal awareness and guidance for travel, automated notification/ reminders for the enrolled vehicles, personalized vehicle assistant, instant on-the-spot legal representation by a local/nearby lawyer and many others. AITWA  (All India Transporters Welfare Association) and ‘Lawyer on-the-Spot’ (LOTS), both work together for the welfare of the Road Transport Fraternity. To know more about LOTS, you can visit our website or call us at +91 7669449669.