Understanding GST EWB-01: Format, Generation, and Compliance for Goods Movement
This article provides a comprehensive overview of the GST EWB-01 form, an essential electronic document for goods movement in India. It details the conditions for mandatory e-way bill generation, including specific cases like job work and handicraft goods, even for consignments valued below Rs. 50,000. The guide also explains various methods to generate e-way bills, clarifies the two-part structure of the EWB-01 form, and outlines the simple steps to download and save the document in PDF format, ensuring compliance and smooth logistics.
An electronic waybill, known as an e-Way Bill, is mandatory for transporting goods and must be generated via the official e-way bill portal. This digital document ensures the transparent and smooth movement of commodities throughout India.
Introduction to E-Way Bills in Form EWB-01
The GST EWB-01 form serves as the official e-way bill, a document required for the transportation of goods. It must be carried by the individual managing the conveyance when the consignment's value surpasses Rs. 50,000, irrespective of whether it constitutes a supply. This form captures essential information about the sender, receiver, and, if applicable, the transporter. The consignment's value refers to the goods' value as stated on the invoice, bill of supply, or challan, and it includes taxes such as CGST, SGST, or IGST. However, the value of any exempt goods, even if billed with taxable items, is excluded. Consignors or consignees are responsible for generating an e-way bill if the total value of goods being transported exceeds Rs. 50,000, whether for a single consignment or multiple combined consignments, using their own or hired vehicles, railways, airways, or ships. For road transport, if the consignor or consignee fails to generate the e-way bill, the obligation shifts to the transporter or Goods Transport Agency (GTA) to create it using the consignor's Part-A or invoice details.
Mandatory EWB-01 Generation Cases
In certain specific situations, an e-Way Bill is required even when the value of the goods is less than Rs. 50,000. These instances include:
- Job Work: When a principal dispatches goods from one state to a job worker located in another state.
- Handicraft Items: For inter-state movement of handicraft goods by a dealer who is exempt from GST registration.
Available Methods for E-Way Bill Generation
To use e-way bill services, users must first register on the official common portal. The GSTN offers several methods for creating e-way bills:
- Online Access: Users or sub-users can log in to the e-way bill portal and select the 'Login' option under the 'e-way bill' tab on the dashboard.
- SMS Facility: An accessible mobile option allows for generating e-way bills via SMS, suitable for urgent situations.
- Offline Bulk Generation Tool: Businesses with numerous consignments can utilize an offline tool to generate multiple e-way bills by uploading a single JSON file.
Explanation of Form GST EWB-01 Format
The EWB-01 document, generated electronically on the e-way bill portal, includes a 12-digit e-way bill number, generation date, the generator's name, and the validity period. The form's content is structured into two main parts:
| PART A | PART B |
|---|---|
| - Recipient's GSTIN | - Vehicle Number for goods transport |
| - Place of Delivery (PIN Code) | |
| - Invoice/Challan Number, Date, and Goods Value | |
| - HSN Code (minimum 2 digits) | |
| - Reason for Transport (e.g., Supply, Export, Import, Job Work, Sales Return, Exhibition, Own Use) | |
| - Transporter Document Number (e.g., Goods Receipt, Railway Receipt, Airway Bill, Bill of Lading Number) |
Part-A is completed during e-way bill generation by the supplier, the recipient (if the supplier is unregistered), the e-commerce operator (for e-commerce platform supplies), or the transporter (if no e-way bill was generated by the supplier/recipient).
Part-B, which contains vehicle and conveyance specifics, is necessary if the supplier transports goods using their own or a hired vehicle. Alternatively, the supplier can transmit Part-A details to a transporter, who then completes Part-B to generate the e-way bill after receiving authorization. However, Part-B information is not required for goods transported less than 50 kilometers within a State or Union Territory between the consignor's and consignee's locations. This distance exemption was updated on March 7, 2018.
The generated e-Way Bill features a QR code at the top, enabling scanning for detailed consignment and generator information. The individual responsible for the vehicle can carry the e-way bill copy or its EWB number either physically or electronically, by mapping it to a Radio Frequency Identification Device (RFID) embedded in the conveyance, subject to Commissioner's approval.
Downloading and Saving E-Way Bills in PDF
To download and save an e-way bill as a PDF, follow these steps:
- Log in to the e-way bill portal and navigate to the 'e-way bill' tab, then click on 'Print EWB'.
- Enter the relevant e-way bill number and select 'GO'.
- The e-way bill details will appear. Click the 'Print' button located at the bottom.
- Choose 'Microsoft Print to PDF' or 'Save as PDF' as the printing destination, then specify where you wish to save the file.
For a more comprehensive version, select 'Detailed Print' to download the full e-way bill information. Further information on checking e-way bill history can be found here.