✓Minimal Documentation ✓Flexible Repayment ✓Collateral Free Loan | Apply for Business Loan Now!

As the name suggests, GST EWB-01 is a billing document that's needed when there's a movement of goods involved whose value exceeds Rs. 50,000. Value of goods is determined by the invoice amount or any other payment receipt like supply bill or challan, and is usually inclusive of taxes such as CGST, SGST and IGST. Goods that aren’t taxable but are part of the tranche, are not shown on the billing document. All the important details concerning the seller, recipient and the transporter are mentioned on the GST EWB-01 document.

In case the suppliers commute using personal vehicles for delivery of the goods, then GST EWB-01 has to be generated before initiating the movement of goods.

When the Bill has to be Generated?

If the net value of the transported goods exceeds Rs. 50,000 then the following have to produce a bill:

  • Sender: In case the goods are transported using their own vehicle, via any mode of transportation, the GST e-way bill has to be produced.
  • Transporter: When the goods are being moved through roadways and the sender doesn’t have the billing document, then it's the responsibility of the transporter to generate the bill before commencing the journey. The GST e-way bill has to be made on the basis of product details mentioned in the invoice given to him by the sender.

When is EWB-01 Bill not Required?

The bill isn’t required in the following cases:

  • Transport Mode: GST EWB-01 bill is not needed in case of any non-motor vehicle.
  • Excise Goods: Consignments that are being transported to a container depot or a freight station for clearance by the customs department.
  • No Supply Goods: Goods specifically listed as 'no supply' as per schedule III of the CGST Act.
  • CGST Listed Goods: All products, commodities, goods that are mentioned in the GGST Act.
  • Excluded Goods: In case of goods mentioned in SGST Act, or commodities such as liquor meant for consumption, crude oil, diesel, petrol, natural gas and aviation gasoline.

Is There Any Other Exception to the Price Cap?

While in normal cases the bill is not required for value less than Rs. 50,000, however, in the following two cases GST EWB-01 is needed even for goods that are less than Rs. 50,000:

  • Job: Anything transported from one state to another for the purpose of a job-related work.
  • Handicrafts: Transportation of all handicraft goods between two states requires that a bill is produced.

How to Generate the Bill?

The bill can be generated simply by registering on the dedicating portal and then following all the steps. There are other ways as well to generate it:

  • Online: After registration log-in to the GST e-way Bill portal, click on 'Generate New' option and then follow the steps.
  • SMS: Generating the bill via mobile SMS is a convenient and hassle-free way, that's recommended only at the time of an emergency.
  • Bulk Generation: Companies or logistic suppliers who want to create bills for a large number of consignments can use this option to generate multiple bills after uploading a single JSON file.

EWB-01 Bill Format

The form is divided into two parts, and it has a 12-digit e-way bill number, generation date, name of the generator and the validity period. The following are the details mentioned in Part A and Part B:

Part A

Part B

Supplier/ Recipient GSTIN

 

Transporter Document Number/ Registration Number

 

Dispatch address - Pin Code

 

Document number of transporter

 

Delivery Place - Pin Code

 

 

Vehicle Number

 

Invoice/ Receipt

 

NA

HSN Code

 

NA

 

Transportation reason (commercial supply, customs, personal use, export, import etc)

 

NA

Which Part of the Form to be Filled by Whom?

Part A:

Part A of the form has to be filled by:

  • Supplier
  • Recipient, in case supplier unregistered for that location
  • E-commerce company if the goods were ordered online
  • In case supplier or the recipient don’t generate the GST e-way bill, then the transporter has to

Part B:

  • Supplier only, in case he’s using personal vehicle or hiring a transporter
  • Part B details are not needed for less than 50 kms transport distance

GST EWB-01 bill is mandatory for suppliers and transporters if the value of the goods exceeds Rs. 50,000. In case the goods being supplied are handicrafts or vital for a job work, then the bill would be required for an amount lower than Rs. 50,000 as well. The GST e-way bill can be generated online after registering on the portal. In case, the supplier and the recipient both don't have it, then the transporter has to generate it based on product invoice details.

You can check out more tax-filing information related to GST EWB-01 on the Finserv MARKETS website. Also, if you are looking to expand your business and need fresh infusion of capital, then Finserv MARKETS has got some attractive business loan options at low-interest rates, with flexible repayment options.