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a
a
a
 
 
CHAPTER 
12
2
LEARNING OUTCOMES 
 
E-WAY BILL
The section numbers referred to in the Chapter pertain to CGST Act, unless 
otherwise specified.  Examples/Illustrations/Questions and Answers, as the case may 
be, given in the Chapter are based on the position of GST law existing as on 
30.04.2023. 
After reading this chapter, you shall be equipped to: 
? comprehend the requirement of e-way bill and its benefits.
? identify the situations in which e-way bill is required to be
generated.
? analyse the information to be furnished in e-way bill.
? explain the provisions relating to consolidated e-way bills.
? identify the situations where e-way bill is not required to be
generated.
© The Institute of Chartered Accountants of India
Page 2


a
a
a
 
 
CHAPTER 
12
2
LEARNING OUTCOMES 
 
E-WAY BILL
The section numbers referred to in the Chapter pertain to CGST Act, unless 
otherwise specified.  Examples/Illustrations/Questions and Answers, as the case may 
be, given in the Chapter are based on the position of GST law existing as on 
30.04.2023. 
After reading this chapter, you shall be equipped to: 
? comprehend the requirement of e-way bill and its benefits.
? identify the situations in which e-way bill is required to be
generated.
? analyse the information to be furnished in e-way bill.
? explain the provisions relating to consolidated e-way bills.
? identify the situations where e-way bill is not required to be
generated.
© The Institute of Chartered Accountants of India
 
 
GOODS AND SERVICES TAX 
a
 
 
12.2 
 1. INTRODUCTION 
Under GST regime, for quick and easy movement of 
goods across India without any hindrance, all the check 
posts across the country are abolished.  However, in 
order to monitor the movement of goods for controlling 
any tax evasion, e-way bill system has been introduced.   
Under this system, a taxpayer - prior to movement of goods via a conveyance - 
would inform each transaction’s details to the tax department, obtain an 
acknowledgement number for having thus informed, and then use this 
acknowledgement number as a valid document accompanying the conveyance 
carrying goods.  
The idea is that the taxpayer be made to upload the details of each transaction to 
a common portal through the internet, and once uploaded, the common portal 
would automatically generate a document which can be tracked and verified 
easily by any stakeholder.  
E-way Bill provisions discussed in this Chapter are contained in section 68 read 
with rules 138, 138A, 138B, 138C 138D and 138E [Chapter XVI] of the CGST Rules, 
2017.  State GST laws also prescribe identical provisions in relation to E-Way Bill. 
Before proceeding to understand the e-way bill provisions, let us first go through 
few relevant definitions. 
 2. RELEVANT DEFINITIONS 
? Common portal: means the common goods and services tax electronic 
portal referred to in section 146 [Section 2(26)]. 
? Taxable supply: means a supply of goods or services or both which is 
leviable to tax under this Act [Section 2(108)]. 
 
 
Provisions relating to E-way Bill under CGST Act have also been made 
applicable to IGST Act vide section 20 of the IGST Act. 
© The Institute of Chartered Accountants of India
Page 3


a
a
a
 
 
CHAPTER 
12
2
LEARNING OUTCOMES 
 
E-WAY BILL
The section numbers referred to in the Chapter pertain to CGST Act, unless 
otherwise specified.  Examples/Illustrations/Questions and Answers, as the case may 
be, given in the Chapter are based on the position of GST law existing as on 
30.04.2023. 
After reading this chapter, you shall be equipped to: 
? comprehend the requirement of e-way bill and its benefits.
? identify the situations in which e-way bill is required to be
generated.
? analyse the information to be furnished in e-way bill.
? explain the provisions relating to consolidated e-way bills.
? identify the situations where e-way bill is not required to be
generated.
© The Institute of Chartered Accountants of India
 
 
GOODS AND SERVICES TAX 
a
 
 
12.2 
 1. INTRODUCTION 
Under GST regime, for quick and easy movement of 
goods across India without any hindrance, all the check 
posts across the country are abolished.  However, in 
order to monitor the movement of goods for controlling 
any tax evasion, e-way bill system has been introduced.   
Under this system, a taxpayer - prior to movement of goods via a conveyance - 
would inform each transaction’s details to the tax department, obtain an 
acknowledgement number for having thus informed, and then use this 
acknowledgement number as a valid document accompanying the conveyance 
carrying goods.  
The idea is that the taxpayer be made to upload the details of each transaction to 
a common portal through the internet, and once uploaded, the common portal 
would automatically generate a document which can be tracked and verified 
easily by any stakeholder.  
E-way Bill provisions discussed in this Chapter are contained in section 68 read 
with rules 138, 138A, 138B, 138C 138D and 138E [Chapter XVI] of the CGST Rules, 
2017.  State GST laws also prescribe identical provisions in relation to E-Way Bill. 
Before proceeding to understand the e-way bill provisions, let us first go through 
few relevant definitions. 
 2. RELEVANT DEFINITIONS 
? Common portal: means the common goods and services tax electronic 
portal referred to in section 146 [Section 2(26)]. 
? Taxable supply: means a supply of goods or services or both which is 
leviable to tax under this Act [Section 2(108)]. 
 
 
Provisions relating to E-way Bill under CGST Act have also been made 
applicable to IGST Act vide section 20 of the IGST Act. 
© The Institute of Chartered Accountants of India
 
  
 
E-WAY BILL 
a a
 
 
12.3 
? Place of business: includes [Section 2(85)]: 
 
? Taxable person: means a person who is registered or liable to be 
registered under section 22 or section 24 [Section 2(107)]. 
? Principal place of business: means the place of business specified as 
the principal place of business in the certificate of registration [Section 
2(89)]. 
? Proper officer: in relation to any function to be performed under this 
Act, means the Commissioner or the officer of the central tax who is 
assigned that function by the Commissioner in the Board [Section 2(91)]. 
? Registered person: means a person who is registered under section 25, but 
does not include a person having a Unique Identity Number [Section 2(94)]. 
? Tax period: means the period for which the return is required to be 
furnished [Section 2(106)]. 
? Document: includes written or printed record of any sort and electronic 
record as defined in clause (t) of section 2 of the Information 
Technology Act, 2000 [Section 2(41)]. 
? Voucher: means an instrument where there is an obligation to accept it 
as consideration or part consideration for a supply of goods or services 
or both and where the goods or services or both to be supplied or the 
identities of their potential suppliers are either indicated on the 
instrument itself or in related documentation, including the terms and 
conditions of use of such instrument [Section 2(118)]. 
? Conveyance: includes a vessel, an aircraft and a vehicle [Section 2(34)]. 
a place from where the business is ordinarily carried on, and includes a
warehouse, a godown or any other place where a taxable person stores
his goods, supplies or receives goods or services or both; or
a place where a taxable person maintains his books of account; or
a place where a taxable person is engaged in business through an
agent, by whatever name called.
© The Institute of Chartered Accountants of India
Page 4


a
a
a
 
 
CHAPTER 
12
2
LEARNING OUTCOMES 
 
E-WAY BILL
The section numbers referred to in the Chapter pertain to CGST Act, unless 
otherwise specified.  Examples/Illustrations/Questions and Answers, as the case may 
be, given in the Chapter are based on the position of GST law existing as on 
30.04.2023. 
After reading this chapter, you shall be equipped to: 
? comprehend the requirement of e-way bill and its benefits.
? identify the situations in which e-way bill is required to be
generated.
? analyse the information to be furnished in e-way bill.
? explain the provisions relating to consolidated e-way bills.
? identify the situations where e-way bill is not required to be
generated.
© The Institute of Chartered Accountants of India
 
 
GOODS AND SERVICES TAX 
a
 
 
12.2 
 1. INTRODUCTION 
Under GST regime, for quick and easy movement of 
goods across India without any hindrance, all the check 
posts across the country are abolished.  However, in 
order to monitor the movement of goods for controlling 
any tax evasion, e-way bill system has been introduced.   
Under this system, a taxpayer - prior to movement of goods via a conveyance - 
would inform each transaction’s details to the tax department, obtain an 
acknowledgement number for having thus informed, and then use this 
acknowledgement number as a valid document accompanying the conveyance 
carrying goods.  
The idea is that the taxpayer be made to upload the details of each transaction to 
a common portal through the internet, and once uploaded, the common portal 
would automatically generate a document which can be tracked and verified 
easily by any stakeholder.  
E-way Bill provisions discussed in this Chapter are contained in section 68 read 
with rules 138, 138A, 138B, 138C 138D and 138E [Chapter XVI] of the CGST Rules, 
2017.  State GST laws also prescribe identical provisions in relation to E-Way Bill. 
Before proceeding to understand the e-way bill provisions, let us first go through 
few relevant definitions. 
 2. RELEVANT DEFINITIONS 
? Common portal: means the common goods and services tax electronic 
portal referred to in section 146 [Section 2(26)]. 
? Taxable supply: means a supply of goods or services or both which is 
leviable to tax under this Act [Section 2(108)]. 
 
 
Provisions relating to E-way Bill under CGST Act have also been made 
applicable to IGST Act vide section 20 of the IGST Act. 
© The Institute of Chartered Accountants of India
 
  
 
E-WAY BILL 
a a
 
 
12.3 
? Place of business: includes [Section 2(85)]: 
 
? Taxable person: means a person who is registered or liable to be 
registered under section 22 or section 24 [Section 2(107)]. 
? Principal place of business: means the place of business specified as 
the principal place of business in the certificate of registration [Section 
2(89)]. 
? Proper officer: in relation to any function to be performed under this 
Act, means the Commissioner or the officer of the central tax who is 
assigned that function by the Commissioner in the Board [Section 2(91)]. 
? Registered person: means a person who is registered under section 25, but 
does not include a person having a Unique Identity Number [Section 2(94)]. 
? Tax period: means the period for which the return is required to be 
furnished [Section 2(106)]. 
? Document: includes written or printed record of any sort and electronic 
record as defined in clause (t) of section 2 of the Information 
Technology Act, 2000 [Section 2(41)]. 
? Voucher: means an instrument where there is an obligation to accept it 
as consideration or part consideration for a supply of goods or services 
or both and where the goods or services or both to be supplied or the 
identities of their potential suppliers are either indicated on the 
instrument itself or in related documentation, including the terms and 
conditions of use of such instrument [Section 2(118)]. 
? Conveyance: includes a vessel, an aircraft and a vehicle [Section 2(34)]. 
a place from where the business is ordinarily carried on, and includes a
warehouse, a godown or any other place where a taxable person stores
his goods, supplies or receives goods or services or both; or
a place where a taxable person maintains his books of account; or
a place where a taxable person is engaged in business through an
agent, by whatever name called.
© The Institute of Chartered Accountants of India
 
 
GOODS AND SERVICES TAX 
a
 
 
12.4 
 3. E-WAY BILL [SECTION 68 READ WITH 
RELEVANT CGST RULES, 2017] 
Under GST regime, for quick and easy 
movement of goods across India without 
any hindrance, all the check posts across 
the country are abolished.  However, in 
order to monitor the movement of goods 
for controlling any tax evasion, e-way bill 
system has been introduced.   
Under this system, a taxpayer - prior to movement of goods via a conveyance - 
would inform each transaction’s details to the tax department, obtain an 
acknowledgement number for having thus informed, and then use this 
acknowledgement number as a valid document accompanying the conveyance 
carrying goods.  
The idea is that the taxpayer be made to upload the details of each transaction to 
a common portal through the internet, and once uploaded, the common portal 
would automatically generate a document which can be tracked and verified 
easily by any stakeholder.  
Statutory requirement 
Section 68 stipulates that the Government may require the person in charge of a 
conveyance carrying any consignment of goods of value exceeding such amount 
as may be specified to carry with him such documents and such devices as may 
be prescribed.  Rule 138 prescribes e-way bill as the document to be carried for 
the consignment of goods in certain prescribed cases.   
What is e-way bill? 
A waybill is a receipt or a document issued by a carrier giving details and 
instructions relating to the shipment of a consignment of goods and the details 
include name of consignor, consignee, the point of origin of the consignment, its 
destination, and route.   
Electronic Way Bill (E-Way Bill) is a compliance mechanism wherein by way of a 
digital interface the person causing the movement of goods uploads the relevant 
information prior to the commencement of movement of goods and generates e-
way bill on the GST portal.  In other words, E-way bill is an electronic document 
© The Institute of Chartered Accountants of India
Page 5


a
a
a
 
 
CHAPTER 
12
2
LEARNING OUTCOMES 
 
E-WAY BILL
The section numbers referred to in the Chapter pertain to CGST Act, unless 
otherwise specified.  Examples/Illustrations/Questions and Answers, as the case may 
be, given in the Chapter are based on the position of GST law existing as on 
30.04.2023. 
After reading this chapter, you shall be equipped to: 
? comprehend the requirement of e-way bill and its benefits.
? identify the situations in which e-way bill is required to be
generated.
? analyse the information to be furnished in e-way bill.
? explain the provisions relating to consolidated e-way bills.
? identify the situations where e-way bill is not required to be
generated.
© The Institute of Chartered Accountants of India
 
 
GOODS AND SERVICES TAX 
a
 
 
12.2 
 1. INTRODUCTION 
Under GST regime, for quick and easy movement of 
goods across India without any hindrance, all the check 
posts across the country are abolished.  However, in 
order to monitor the movement of goods for controlling 
any tax evasion, e-way bill system has been introduced.   
Under this system, a taxpayer - prior to movement of goods via a conveyance - 
would inform each transaction’s details to the tax department, obtain an 
acknowledgement number for having thus informed, and then use this 
acknowledgement number as a valid document accompanying the conveyance 
carrying goods.  
The idea is that the taxpayer be made to upload the details of each transaction to 
a common portal through the internet, and once uploaded, the common portal 
would automatically generate a document which can be tracked and verified 
easily by any stakeholder.  
E-way Bill provisions discussed in this Chapter are contained in section 68 read 
with rules 138, 138A, 138B, 138C 138D and 138E [Chapter XVI] of the CGST Rules, 
2017.  State GST laws also prescribe identical provisions in relation to E-Way Bill. 
Before proceeding to understand the e-way bill provisions, let us first go through 
few relevant definitions. 
 2. RELEVANT DEFINITIONS 
? Common portal: means the common goods and services tax electronic 
portal referred to in section 146 [Section 2(26)]. 
? Taxable supply: means a supply of goods or services or both which is 
leviable to tax under this Act [Section 2(108)]. 
 
 
Provisions relating to E-way Bill under CGST Act have also been made 
applicable to IGST Act vide section 20 of the IGST Act. 
© The Institute of Chartered Accountants of India
 
  
 
E-WAY BILL 
a a
 
 
12.3 
? Place of business: includes [Section 2(85)]: 
 
? Taxable person: means a person who is registered or liable to be 
registered under section 22 or section 24 [Section 2(107)]. 
? Principal place of business: means the place of business specified as 
the principal place of business in the certificate of registration [Section 
2(89)]. 
? Proper officer: in relation to any function to be performed under this 
Act, means the Commissioner or the officer of the central tax who is 
assigned that function by the Commissioner in the Board [Section 2(91)]. 
? Registered person: means a person who is registered under section 25, but 
does not include a person having a Unique Identity Number [Section 2(94)]. 
? Tax period: means the period for which the return is required to be 
furnished [Section 2(106)]. 
? Document: includes written or printed record of any sort and electronic 
record as defined in clause (t) of section 2 of the Information 
Technology Act, 2000 [Section 2(41)]. 
? Voucher: means an instrument where there is an obligation to accept it 
as consideration or part consideration for a supply of goods or services 
or both and where the goods or services or both to be supplied or the 
identities of their potential suppliers are either indicated on the 
instrument itself or in related documentation, including the terms and 
conditions of use of such instrument [Section 2(118)]. 
? Conveyance: includes a vessel, an aircraft and a vehicle [Section 2(34)]. 
a place from where the business is ordinarily carried on, and includes a
warehouse, a godown or any other place where a taxable person stores
his goods, supplies or receives goods or services or both; or
a place where a taxable person maintains his books of account; or
a place where a taxable person is engaged in business through an
agent, by whatever name called.
© The Institute of Chartered Accountants of India
 
 
GOODS AND SERVICES TAX 
a
 
 
12.4 
 3. E-WAY BILL [SECTION 68 READ WITH 
RELEVANT CGST RULES, 2017] 
Under GST regime, for quick and easy 
movement of goods across India without 
any hindrance, all the check posts across 
the country are abolished.  However, in 
order to monitor the movement of goods 
for controlling any tax evasion, e-way bill 
system has been introduced.   
Under this system, a taxpayer - prior to movement of goods via a conveyance - 
would inform each transaction’s details to the tax department, obtain an 
acknowledgement number for having thus informed, and then use this 
acknowledgement number as a valid document accompanying the conveyance 
carrying goods.  
The idea is that the taxpayer be made to upload the details of each transaction to 
a common portal through the internet, and once uploaded, the common portal 
would automatically generate a document which can be tracked and verified 
easily by any stakeholder.  
Statutory requirement 
Section 68 stipulates that the Government may require the person in charge of a 
conveyance carrying any consignment of goods of value exceeding such amount 
as may be specified to carry with him such documents and such devices as may 
be prescribed.  Rule 138 prescribes e-way bill as the document to be carried for 
the consignment of goods in certain prescribed cases.   
What is e-way bill? 
A waybill is a receipt or a document issued by a carrier giving details and 
instructions relating to the shipment of a consignment of goods and the details 
include name of consignor, consignee, the point of origin of the consignment, its 
destination, and route.   
Electronic Way Bill (E-Way Bill) is a compliance mechanism wherein by way of a 
digital interface the person causing the movement of goods uploads the relevant 
information prior to the commencement of movement of goods and generates e-
way bill on the GST portal.  In other words, E-way bill is an electronic document 
© The Institute of Chartered Accountants of India
 
  
 
E-WAY BILL 
a a
 
 
12.5 
generated on the GST portal evidencing movement of goo ds.  
What are the benefits of e -way bill? 
Following are the benefits of e-way bill mechanism: 
(i) Physical interface to pave way for digital interface resulting in elimination of 
state boundary check-posts  
(ii) It will facilitate faster movement of goods  
(iii) It will improve the turnaround time of trucks and help the logistics industry 
by increasing the average distances travelled, reducing the travel time as 
well as costs.  
E-way Bill is generated electronically in Form GST EWB 01 on the common 
portal (www.ewaybillgst.gov.in). E-way Bill can be generated through 
various modes like Web (Online), Android App, SMS, using Bulk Upload Tool 
and API (Application Program Interface) based site to site integration etc. 
The facility of generation, cancellation, updation and assignment of e-way 
bill is available to the supplier, recipient and the transporter, as the case 
may be.  The pre-requisite for generation of e-way bill is that the person 
who generates e-way bill should be a registered person on GST portal and 
he should register on the e-way bill portal using his GSTIN.  If the 
transporter is generating the e-way bill, but he is not registered person 
under GST law, it is mandatory for him to get enrolled on e-waybill portal 
before generation of the e-way bill to get 15-digit Unique Transporter Id 
called TRANSIN.   
 
 
© The Institute of Chartered Accountants of India
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FAQs on ICAI Notes: E-way Bill - Taxation for CA Intermediate

1. What is an E-way Bill?
Ans. An E-way Bill is an electronic document required for the movement of goods worth over Rs. 50,000 from one place to another, as per the GST rules.
2. Who is required to generate an E-way Bill?
Ans. The E-way Bill must be generated by the consignor, consignee, or transporter of goods before the movement of goods begins.
3. Is an E-way Bill required for all types of goods transportation?
Ans. An E-way Bill is mandatory for the movement of goods by road, rail, air, or ship, except for certain exempted categories like specified goods and non-motorized conveyances.
4. What is the validity period of an E-way Bill?
Ans. The validity period of an E-way Bill depends on the distance that the goods need to be transported. For a distance of up to 100 km, the E-way Bill is valid for one day, and for every additional 100 km or part thereof, the validity is extended by one day.
5. Can an E-way Bill be canceled or updated?
Ans. Yes, an E-way Bill can be canceled or updated within 24 hours of its generation. After 24 hours, it cannot be canceled, but it can be updated with the correct information.
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