Frequently Asked Questions regarding eWay Bill – Complete Details

Frequently Asked Questions regarding eWay Bill. eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 (either each Invoice or in (aggregate of all Invoices in a vehicle/ Conveyance).

Frequently Asked Questions regarding eWay Bill

On EWay bill generation

  1. Now multi-vehicle updation is possible for the e-way bill. Know more
  2. In case of ‘Bill To’ & ‘Ship to‘, now consignor (seller) or consignee (buyer) either of them can generate Eway bill

1. What is the responsibility and liability for the transporter in E-Way bill system?

Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill due to any reason.

Generate e-way bill on basis of information shared by the suppliers/ consignors regarding the Invoice/challan.

To know more refer to our article on ‘Compliance on e-Way Bills by Transporter’

If the transporter does not generate in the above circumstances when he is required to, he may face penalty of Rs 10,000 or tax sought to be evaded (wherever applicable) whichever is greater, further liable for confiscation of goods and seizure of vehicle.

2. How many e-way bills are required to be generated to ship a consignment to a customer involving multiple transporters (having different Transporter IDs) in between? How will the one invoice-one e-way bill validation be complied here since end customer is only one?

One e-Way bill needs to be generated against the Invoice.

Above situation is known as “Transshipment”.

Transporter can also re-assign another transporter by updating transporter ID on the eway bill portal.

Once transporter re-assigns another transporter, seller cannot make any changes to assigned transporter.

So, the user has to generate different delivery challans against the invoice based on the different Transporter ID, because different e-way bills against a single invoice is not possible and will also cause the problem in populating the data in the GSTR-1.

3. How is the criteria of “Value of Consignment of Goods” applied?

“Value of consignment of Goods” is interpreted as follows:

  1. Invoice Value* exceeds Rs. 50,000  OR
  2. If a vehicle carries goods against multiple Invoices, then where the aggregate Invoice value* exceed Rs. 50,000

So, if either of above points is satisfied, the user should generate e-Way Bill.

*Invoice Value means transaction value as per Invoice inclusive of all the taxes excluding the Value of exempt goods that are being carried along the taxable goods and billed together.

4. Is e-Way bill required, if the value of shipment per customer per day exceeds Rs 50,000? How will we take multiple invoices under single e-way bill?

Here, it depends whether the supplier himself is the transporter or not. If he is the transporter, then he is required to generate the e-way bill for all the invoices but if not, then the transporter will be required to generate the e-way bill against all the invoices in the Vehicle.

5. For Selection of Sub Type in case of Outward Supply, What do terms “CKD/SKD” & “Line sales” mean?

“CKD/SKD” means the movement of the goods in Completely knocked down condition or Semi Knocked Down condition. For eg: Movement of Fan in different parts, which will be assembled later.

“Line Sales”  Vertical sales made from one unit / department/division of an organisation to another unit / department/division next in production line within that Organisation.

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