E-way bill generation-Information to be furnished before movement of goods as per amended Rule 138

Central Goods and Services Tax Rules, 2017 has been amended by the Central Goods and Services Tax (Amendment) Rules, 2018 by Notification No. 3/2018-Central Tax dated 23rd January, 2018.

with effect from 1st February, 2018, for the existing rule 138, new rule 138 shall be substituted as under:

Rule 138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill.

The main highlights of the new Rules for E-way Bills are as under:

(1) Every registered person who causes movement of goods of consignment value exceeding 50,000/- 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 and a unique number (EBN) will be generated on the said portal.

(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

Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient by furnishing information in Part B of FORM GST EWB-01; and
the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.

(3) Where goods are handed over to a transporter for transportation by road without generating e-way bill, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter.

(4) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment.

(5) 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-02 maybe generated.

(6) Where the consignor or the consignee has not generated FORM GST EWB-01 and the value of goods is more than fifty thousand rupees, the transporter is obliged to generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.

(7) Where e-way bill was generated  but goods were 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 within 24 hours of generation of the e-way bill.

(8) The period of validity of E-way bill once generated shall be valid for one day up to a distance of 100 KM with one additional day for every 100 km or part thereof . However, where, due to exceptional circumstances, the goods cannot be transported within the validity period, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

(9) E-way bill is not required to be generated in the following cases:

(a) where specified goods are transported 
(b) where goods transported by a non-motorised conveyance;
(c) where the goods 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.
(d) in respect of movement of goods within notified areas 
(e) where the goods transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate)
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
(g) where the goods transported are treated as no supply under Schedule III of the Act.

Download Central Goods and Services Tax (Amendment) Rules, 2018 Click Here >>