Important Keyword: FORM GST EWB-01, Electronic Way Bill, Generation of e-way bill,
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Table of Contents
FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A | ||
A.1 | GSTIN of Supplier | |
A.2 | Place of Dispatch | |
A.3 | GSTIN of Recipient | |
A.4 | Place of Delivery | |
A.5 | Document Number | |
A.6 | Document Date | |
A.7 | Value of Goods | |
A.8 | HSN Code | |
A.9 | Reason for Transportation | |
PART-B | ||
B.1 | Vehicle Number for Road | |
B.2 | Transport Document Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No. |
Note:
- HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
- Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
- Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.
- Place of Delivery shall indicate the PIN Code of place of delivery.
- Place of dispatch shall indicate the PIN Code of place of dispatch.
- Where the supplier or the recipient is not registered, then the letters ―URP‖ are to be filled- in in column A.1 or, as the case may be, A.3.
- Reason for Transportation shall be chosen from one of the following:-
Code | Description |
1 | Supply |
2 | Export or Import |
3 | Job Work |
4 | SKD or CKD [or supply in batches or lots]1 |
5 | Recipient not known |
6 | Line Sales |
7 | Sales Return |
8 | Exhibition or fairs |
9 | For own use |
0 | Others |
1 Inserted vide Notf no. 39/2018-CT dt. 04.09.2018
Frequently Asked Questions
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What is FORM GST EWB-01?
FORM GST EWB-01 is an electronic document that serves as an Electronic Way Bill, required for the movement of goods exceeding a specified value under the Goods and Services Tax (GST) regime in India.
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How do I generate an Electronic Way Bill using FORM GST EWB-01?
To generate an Electronic Way Bill using FORM GST EWB-01, visit the GST portal, enter the necessary details such as the invoice number, type of goods, and transport details, and submit the form to receive the e-way bill.
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What are the key benefits of using the Generation of E-Way Bill through FORM GST EWB-01?
The Generation of E-Way Bill through FORM GST EWB-01 streamlines the transport process, reduces the likelihood of tax evasion, and helps in quicker movement of goods by ensuring compliance with GST regulations.
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Is it mandatory to have an Electronic Way Bill for all goods?
No, it is not mandatory for all goods. An Electronic Way Bill is required for the movement of goods worth more than ₹50,000 and for specific categories of goods as outlined by the GST authorities.
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Can I cancel a generated FORM GST EWB-01?
Yes, you can cancel a generated FORM GST EWB-01 within 24 hours of its generation if the goods have not been transported, by accessing the GST portal and selecting the cancel option.
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What information is required for the Generation of the E-Way Bill in FORM GST EWB-01?
The required information includes details of the consignor, consignee, goods description, value, HSN code, transport mode, and details of the vehicle or transporter.
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How long is the validity period of an Electronic Way Bill generated through FORM GST EWB-01?
The validity period of an Electronic Way Bill is typically 1 day for every 100 km of transportation, with a maximum validity of 15 days, depending on the distance to be covered.
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What happens if I fail to generate an Electronic Way Bill when required?
Failing to generate an Electronic Way Bill when required can lead to penalties, confiscation of goods, and potential legal action by tax authorities as per GST regulations.
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Are there any specific formats for filling out FORM GST EWB-01?
Yes, FORM GST EWB-01 must be filled out in the prescribed format available on the GST portal, ensuring all mandatory fields are completed accurately for successful generation.
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Can I generate multiple Electronic Way Bills using FORM GST EWB-01 at once?
Yes, you can generate multiple Electronic Way Bills by using the bulk generation option available on the GST portal, allowing for efficient processing of several bills simultaneously.
Official Income Tax Return filing website: https://incometaxindia.gov.in/