e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as
mandated by the Government in terms of section 68 of the Goods and Services Tax Act
read with rule 138 of the rules framed thereunder. It is generated from the GST
Common Portal by the registered persons or transporters who causes movement of
goods of consignment before commencement of such movement.
Section 68 of the Goods and Services Tax Act mandates 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 of Karnataka Goods and Services Tax Rules,
2017 prescribes e-way bill as the document to be carried for the consignment of goods
of value more than rupees fifty thousand . Government has issued a notification under
rule 138 of Goods and Services Tax Rules, 2017 mandating to carry e-way bill for
transportation of goods of consignment of value more than rupees fifty thousand.
Hence e-way bill generated from the common portal is required to be carried.
Every registered person who causes movement of goods of consignment value
exceeding fifty thousand rupees in relation to supply; or reasons other than supply; or inward supply from unregistered person shall generate e-way bill. It means, the
consignor or consignee, as a registered person or a transporter of the goods can
generate the e-way bill. The unregistered transporter can enroll on the common portal
and generate the e-way bill for movement of goods for his clients. Any person can also
enroll and generate the e-way bill for movement of goods for his/her own use.
The e-way bill is not valid without the vehicle number updated on the common portal, if
on the mode of transport is the road. The Vehicle number can be updated by the
generator of the e-way bill or the transporter assigned for that e-way bill by the
generator.
There may be some transporters, who are not registered under the Goods and Services
Tax Act and if such transporters cause the movement of goods for their clients, they are
required to generate the e-way bill on behalf of their clients or update the vehicle
number for e-way bill. Hence, they need to enroll on the e-way bill portal and generate
the 15 digits Unique Transporter Id.
The e-way bill once generated cannot be deleted. However, it can be cancelled by the
generator within 24 hours of generation. If it has been verified by any empowered
officer, then it cannot be cancelled. e-way bill can be cancelled if either goods are not
transported or are not transported as per the details furnished in the e-way bill.