ELECTRONIG WAY BILL (E WAY BILL) UNDER GST ACT

1. Every registered person moving goods of consignment value exceeding fifty thousand rupees is required to furnish information in Part A of Form GST EWB-01, electronically before commencement of movement. 
2. Every registered person transporting goods as a consignor or the consignee may generate the e-way bill in Form GST EWB-01 after furnishing information in Part B of GST EWB-01. 
3. When goods are handed over to a transporter for transportation by road, an information relating to the transporter will be filed in Part B of Form GST EWB-01 on the common portal and the E-way bill shall be generated by the transporter on the basis of information furnished by the registered person is Part A of Form GST EWB-01
4. When goods are transported by railways or by air or by vessel, information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the consignee.
5. When movement is caused by unregistered person in self-conveyance or through transporter, he or the transporter may generate the e way bill in FORM GST EWB-01.
6. Upon generation of the e-way bill, a unique eway bill number (EBN) would be provided to the supplier, recipient and transporter.
7. On change of conveyance in the course of transit the transporter shall update details of conveyance in the e-way bill on common portal in FORM GST EWB-01 Updation is not required for distance of ten kilometers or less.
8. Where multiple consignments are intended to be transported in one conveyance the transporter is required to indicate serial number of e-way bill generated for each consignment and consolidated FORM GST EWB-02 is to be generated prior to the movement of goods.
9. In case where the consignor the consignee has not generated FORM GST EWB-01 even when value of goods is more than fifty thousand rupees, the transporter is required to generate FORM GST EWB-01 on the basis of invoice, delivery challan etc. and also to generate a consolidated e-way bill in FORM GST EWB-02 prior to movement of goods
10. Information furnished in Part-A of FORM GST EWB-01 shall be provided to the registered supplier for use in furnishing return in FORM GSTR-1.
11. E-way bill can be cancelled within 24 hours of generation when goods are not being transported. However, an e-way bill verified during transit cannot be cancelled. Commissioner may extend validity period for goods specified by issue of Notification.
12. An e-way bill or a consolidated e-way bill generated would be valid for one day from relevant date where distance is upto 100 km, and one additional day for every 100 Kilometers or part thereof thereafter.
13. E-way Bill is not required to be generated for goods specified in Annexure to Rule 138 of Rules. It is also not required to be generated where goods are transported by a non-motorized vehicle or from Port/Airport etc and for transport in areas as specified by States.
14. E-way Bill alongwith invoice/bill/challan should be carried by person incharge of conveyance. E-way Bill can also be mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance.
15. A registered person may obtain an Invoice Reference Number from the common portal by uploading a tax invoice issued by him in FORM GST INV-1 which would be valid for thirty days.
16. On furnishing of information in FORM GST INV-01, the information in Part-A of FORM GST EWB-01 shall be automatically updated. 
17. A Class of transporters may be required to get a unique RFI devise embedded on conveyance and  to map the e-way bill to such devise before movement of goods.
18. RFI device may be got installed at places where the verification of movement of gods is required to be carried out and verification of movement of vehicles shall be done through such  device readers where the eway bill has been mapped with the said device. 
19. Commissioner may authorise proper officer to intercept any conveyance to verify e-way bill or the e-way bill number or to physically verify such conveyance. 
20. Proper officer is required to record online a summary report of every inspection in Part-A of FORM GST EWB-03 within 24 hours of such inspection and final report within 3 days.
21. Physical verification of conveyance shall not be done twice in the State unless there is specific information. 
22. Where a vehicle has been detained for a period exceeding 30 minutes, the transporter may upload said information on common portal in FOKM GST EWB-04.