Vide Notification No. 12/2018 – Central Tax dated 7 March 2018, the Central Board of Excise and Customs (CBEC) has carried out amendments in E-way bill (EWB) provisions under GST. Key changes have been discussed below:

  • Part A of Form GST EWB 01 (details of goods) can be generated by the transporter or e-commerce operator or courier agency on authorisation from the consignor or registered person causing movement of goods
  • The details of conveyance in Part B (transporter details) would not be required to be updated for movement within the state up to 50 km from the place of business of consignor to place of business of transporter for further transportation
  • Part B has to be updated within 15 days of generation of unique number on filing of Part A (enhanced from the earlier time limit of 72 hours)
  • The validity of EWB has been revised as follows

*Over dimensional cargo means cargo carried as single divisible unit and which exceeds the dimensional limits prescribed in Rule 93 of Central Motor Vehicle Rules, 1989 made under the Motor Vehicles Act, 1988

  • The railways shall not deliver the goods unless e-way bill is produced at the time of delivery
  • The consignor / consignee shall be deemed to have accepted the details in Part A of Form GST EWB-01 if he does not communicate his acceptance or rejection within 72 hours of the details being made available to him on common portal or at the time of delivery of goods, whichever is earlier
  • Additional exemptions have been granted from generation of EWB in the following cases:
    • Goods transported under customs bond from Inland Container Depots (ICD) or Container Freight Station (CFS) to customs port or customs station or from one customs port or customs station to another
    • Goods moved under customs supervision or customs seal
    • Transit cargo from or to Nepal or Bhutan
    • Supplies by Canteen Stores Department (CSD) to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers
    • Supplies of heavy water and nuclear fuels by Department of Atomic Energy to the Nuclear Power Corporation of India Limited
    • Where movement of goods is caused by defence formation under Ministry of Defence as consignor or consignee
    • Transportation of empty cargo containers
    • Goods transported up to a distance of 20 km from place of business of consignor to weighbridge for weighment or back subject to the condition that movement is accompanied by delivery challan