E-way Bill Forms
FORM GST EWB-01: E-way Bill document
E-way Bill document is required to be generated where the value of consignment exceeds Rs. 50,000 whether or not a Supply.
Cases where Rs 50000 limit not applicable:
- Job-Work:Goods sent by the principal from one state to a job worker in another state.
- Handicraft Goods:e-Way Bill should also be generated in case of Inter-state transport of goods by a dealer exempt from GST Registration.
Value of consignment means the value of goods mentioned in the Invoice/ Bill of supply/ challan and shall include the taxes in the form of CGST/ SGST/ IGST as well. it excludes the value of any exempt goods that are billed together with taxable goods.
FORM GST EWB-02: Consolidated E-way Bill
FORM GST EWB-03: Verification Report
This form is required to be filed by the proper officer at the time of physical verification of goods
A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty-four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
FORM GST EWB-04: Detention
Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.
FORM GST ENR-01: Application for Enrolment under section 35 (2) [only for un-registered persons]
Section 35 (2) of CGST Act 2017
Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed.
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