FAQs Frequently Asked Questions on E-Way Bill Requirements under Rule 138

Frequently Asked Questions (FAQs) on E-Way Bill Requirements under Rule 138

E-Way Bill requirements under Rule 138 of the GST regime is very important for ensuring transparency and compliance in the movement of goods. This article provides a detailed FAQ guide to help readers understand key aspects of Rule 138, to why an e-way bill is mandatory, and who is responsible for generating it. It is cover mostly question as you are required to know in daily faced question like exemptions, validity periods, penalties for non-compliance, and provisions for cancellation or extension of e-way bills. Whether you are a supplier, recipient, or transporter, this guide will clarify your obligations and simplify the process of managing e-way bills effectively.

What is Rule 138 under GST?

Rule 138 specifies the provisions for generating and managing e-way bills for the movement of goods exceeding a certain value under the GST regime.

What is an e-way bill, and why is it required?

An e-way bill is an electronic document that tracks the movement of goods worth ₹50,000 or more under GST. It ensures proper tax compliance and minimizes tax evasion.

When is an e-way bill mandatory?

It is mandatory when goods worth ₹50,000 or more are moved inter-state or intra-state. Certain exceptions apply, such as exempt goods or non-motorized transportation.

Who is responsible for generating the e-way bill?

The responsibility lies with:

-The supplier, if they are initiating the movement.

-The recipient, in case of inward supply by an unregistered person.

-The transporter, if the supplier or recipient doesn’t generate it.

What are the exemptions from generating an e-way bill?

An e-way bill is not required for:

-Goods transported under exempt categories.

-Transportation by non-motorized vehicles.

-Consignment value below ₹50,000.

What is the validity period of an e-way bill?

The validity (E-Way Bill Validity) is based on the distance:

-Up to 200 km: 1 day.

-For every additional 200 km: 1 additional day.

Can the validity of an e-way bill be extended?

Yes, the validity can be extended before expiry in case of unforeseen delays such as accidents, natural calamities, or vehicle breakdowns.

What happens if goods are transported without an e-way bill?

Goods may be seized, and a penalty of ₹10,000 or the amount of tax evaded (whichever is higher) may be imposed.

Can an e-way bill be canceled?

Yes, an e-way bill can be canceled within 24 hours of generation if the movement of goods does not take place or if it was generated erroneously.

What is the procedure for generating an e-way bill?

-Log in to the GST portal.

-Fill in details such as consignor, consignee, and transport details.

-Submit to generate a unique e-way bill number (EBN).

Are there any penalties for incorrect e-way bills?

Yes, incorrect or incomplete details can lead to fines, detention of goods, or vehicles.

Is an e-way bill required for transporting goods through rail or air?

Yes, an e-way bill is required for transportation through rail, air, or ship if the consignment value exceeds ₹50,000.

What documents are needed during transportation?

The transporter must carry:

-A copy of the invoice or bill of supply.

-The e-way bill (either in physical or electronic form).

Can multiple consignments be covered under one e-way bill?

Yes, a consolidated e-way bill can be generated for multiple consignments transported in one vehicle.

Is an e-way bill required for job work?

Yes, when goods are sent for job work, an e-way bill is required if the consignment value exceeds ₹50,000.

How does Part A and Part B of the e-way bill differ?

-Part A: Contains details like GSTIN, invoice number, and value of goods.

-Part B: Contains transport details like vehicle number and mode of transport.

Can the details of an e-way bill be edited?

Once generated, only Part B (transport details) can be updated. Other details cannot be edited.

What is the role of transporters under Rule 138?

Transporters must ensure e-way bill compliance by verifying that the vehicle carries the required e-way bill and other documents.

What happens if goods are split and transported in multiple vehicles?

A separate e-way bill must be generated for each vehicle, with reference to the original bill of supply or invoice.

How can I check the status of an e-way bill?

You can check the status on the GST portal using the e-way bill number (EBN) or invoice number.

Here are two FAQs based on the above content:

What happens if the recipient does not accept or reject the e-way bill information within 72 hours?

If the recipient does not communicate their acceptance or rejection of the e-way bill details within 72 hours from when the information is made available on the common portal, or from the time of delivery of goods (whichever is earlier), it will be deemed that they have accepted the details.

Is an e-way bill generated in one state valid for transportation to another state?

 Yes, an e-way bill generated under Rule 138 of the Goods and Services Tax Rules for any State or Union Territory is valid in every State and Union Territory. It can be used for transportation across state borders without the need to generate a new e-way bill.

Is an e-way bill required for imports and exports?

Yes, an e-way bill is required for the movement of goods for both imports and exports if the consignment value exceeds ₹50,000.

What is the role of the consignee in e-way bill compliance?

The consignee must ensure the correctness of the details in the e-way bill and verify the goods upon receipt.

How is the value of a consignment calculated for e-way bill generation?

The value includes the goods' taxable value and any applicable GST but excludes the value of exempted goods in mixed supplies.

Can a registered person authorize a transporter to generate the e-way bill?

Yes, a registered supplier or recipient can authorize a transporter to generate an e-way bill on their behalf.

What happens if an e-way bill expires during transit?

The transporter must extend with 8 hours from expiry to avoid penalties. Failing this, the goods may be detained.

Are there any specific rules for the transportation of perishable goods?

For perishable or notified goods, special provisions may apply, and an e-way bill may not be required for certain categories.

Can the transporter update vehicle details multiple times in an e-way bill?

Yes, vehicle details can be updated multiple times during transit if there are changes in the mode of transport or vehicle.

Are there any state-specific rules for e-way bills under Rule 138?

Some states have additional requirements or exemptions for e-way bills. For example, certain states may have a lower threshold for mandatory e-way bills.

What is the role of the GST officer in e-way bill compliance?

GST officers are authorized to verify e-way bills and inspect vehicles carrying goods to ensure compliance.

Can an e-way bill be generated in advance of the actual movement of goods?

Yes, it can be generated in advance, but the movement must begin within the validity period specified.

What is the penalty for transporting goods without an e-way bill?

The penalty can be:

-Rs. 10,000 or tax sought to be evaded (whichever is higher).

-Detention and confiscation of goods and vehicles.

Is an e-way bill required for goods transported for personal use?

No, if goods are transported for personal use and not for supply, an e-way bill is not required.

Can an e-way bill be generated for goods of multiple suppliers in one shipment?

Yes, a consolidated e-way bill can be generated for multiple consignments in one shipment by the transporter.

Is an e-way bill required for goods sent for exhibition or fairs?

Yes, if the value exceeds ₹50,000, an e-way bill is required for such movements.

Are there any software tools available for generating bulk e-way bills?

Yes, the GST portal provides APIs and bulk generation tools for businesses handling multiple consignments.

How does Rule 138 differ for inter-state and intra-state movements?

The basic rules are similar, but some states have specific exemptions or variations for intra-state movements.

Can an unregistered person generate an e-way bill?

Yes, unregistered persons can generate e-way bills by using the "enrollment for transporters" option on the GST portal.

What happens if goods are transported under an invalid GSTIN?

If the GSTIN is invalid, the e-way bill will be considered void, and penalties may apply for non-compliance.