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E-Way Bill Mandatory From 01.02.2018
January, 16th 2018


Rule 138 of the Central Goods and Service Tax Rules, 2017 deals with the e-way bill which came into effect from 01.07.2017.   But no rule has been framed at that time.  Vide Notification No.27/2017-Central Tax, dated 30.08.2017, the Central Government framed rules for e-way bill.  Rule 138 was substituted to the old rule and Rule 138A to 138D was inserted.

  • Rule 138 provides for the information to be furnished prior to commencement of movement of goods and generation of e-way bill. 
  • Rule 138A provides for the documents and devices to be carried by a person-in-charge of a conveyance. 
  • Rule 138B provides for the procedure for verification of documents and conveyances.
  • Rule 138C provides for inspection and verification of goods.
  • Rule 138D provides for facility for uploading information regarding declaration of vehicle. 

For this purposes the following forms are prescribed=

  • Form GST EWB – 01 – E-way Bill;
  • Form GST EWB – 02 – Consolidated E-way Bill;
  • Form GST EWB – 03 – Verification Report;
  • Form GST EWB – 04  - Report of detention;
  • Form GST INV – 01 – Generation of Invoice Reference Number.
  • Form GST ENR – 01 – Application for enrolment under section 35(2) – for unregistered persons only

Vide Notification No. 74/2017-Central Tax, dated 29.12.2017 the Central Government notified the above rules that will come into effect from 01.02.2018.

E-way Bill

E-way bill is an electronic document generated on the portal evidencing movement of goods.   It has two components- Part A comprising of details of GSTIN of recipient, place of delivery, invoice or challan number and date, value of goods, HSG Code, transport document number and reasons for transportation.  Part B comprises of transporter details such as vehicle number.                       

Every registered person who causes movement of goods of consignment of value more than 50,000/- is required to furnish above mention information in Part A of e-way bill.


The objectives for introduction of E-way bill are as follows-

  • Single e-way bill for hassle-free movement of goods throughout the country;
  • No need for separate transit pass in each State for movement of goods;
  • Shift from departmental-policing model to self declaration model for movement of goods.


The following are the benefits available-

  • Taxpayers/transporters need not visit any tax officers/check posts for generation of e-way bill/movement of goods across States;
  • No waiting time at check posts and faster movement of goods thereby optimum use of vehicles, resources since there are no check posts in GST regime;
  • User friendly e-way bill system;
  • Easy and quick generation of e-way bill;
  • Checks and balances for smooth tax administration and process simplification for easier verification of e-way Bill by tax officials.

Features of the E-way Bill portal

The following are the features of E-way portal-

  • User can create masters of his customers, suppliers and products for easy generation of e-way bill;
  • User can monitor e-way bills generated on his account/behalf;
  • Multiple modes for e-way Bill generation for ease of use;
  • User can create sub-users and roles on portal for generation of e-way bill;
  • Alerts will be sent to users via mail and SMS on registered mail id/mobile number;
  • Vehicle number can be entered either by the supplier of goods who generates EWB or the transporter;
  • QR code will be printed on each e-way bill for ease of seeing details;
  • Consolidated e-way bill can be generated for vehicle carrying multiple consignments.


The GST tax payers can register in the e-way bill system by giving their GSTIN numbers.  The unregistered transporters and businesses can enroll under the e-way bill system by providing their PAN number or Aadhaar. 

Modes of generation of e-way bill

The e-way bill can be generated in the following modes-

  • Web-online using browser on laptop or desktop or phones etc.,
  • Android based mobile app on mobile phones;
  • Via SMS through registered mobile number;
  • Via API (Application Program Interface) i.e, integration of IT system of user with e-way bill system for generation of e-way bill;
  • Tool based bulk generation of e-way bills;
  • Third party based system of Suvihda Providers.

E-way bill system in States

The following are the stages for the roll out of E-way bills-

  • The E-way bills will be rolled out on trial basis from 16.01.2018.
  • The E-way bill rules will come into effect in India from 01.02.2018.
  • The States can opt to follow e-way bill system at any time before 01.06.2018.
  • From 01.06.2018 the e-way bill rules will uniformly apply to all States.

The e-way bill system has already been in vogue in four States viz., Karnataka, Rajasthan, Uttarakhand, Sikkim and Kerala.  These States together are generating nearly 1.4 lakh e-way bills per day.

  • Uttarakhand issued notification for e-way bill which came into effect from 01.01.2018;
  • Rajasthan issued notification for e-way bill which came into effect from 20.12.2017;
  • Karnataka issued notification for e-way bill which came into effect from 06.09.2017;

These States has –

  • released SMS module;
  • bulk generation of e-way bills;
  • API interface.
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