CMA Final · Indirect Tax Laws and Practice

E-way Bill: formula sheet

Full chapter guide

Key formulas

Section 68, CGST Act: Person in charge of conveyance + goods above prescribed value → carry prescribed documents; proper officer may require production; The prescribed value for the general e-way bill is ₹50,000 under Rule 138. Section 68 is about carrying and producing documents, not about generating them.
Trigger under Rule 138: Registered person + movement before commencement + consignment value > ₹50,000 → furnish Part A of FORM GST EWB-01; Covers movement in relation to supply, for reasons other than supply, and due to inward supply from an unregistered person. Part B carries transport details.
Consignment value: Consignment value = value under section 15 declared in invoice, bill of supply or delivery challan + taxes charged − value of exempt supply in the same invoice; It includes CGST, SGST/UTGST and IGST charged in the document, but excludes the value of exempt goods where one invoice covers both exempt and taxable goods.
Rule 138F (intra-State gold, precious stones): State mandates information + consignment value > amount notified by State (not below ₹2,00,000) → Part A of FORM GST EWB-01 before movement within the State; As in the official text of Rule 138F(1). Part B is not required. An e-way bill so generated can be cancelled within 24 hours if not verified in transit under Rule 138B.
Rule 138F exceptions: No e-way bill for goods moved from a customs port, airport, air cargo complex or land customs station to an ICD or CFS for customs clearance, or under customs bond, supervision or seal; From Rule 138F(5). Rules 138A to 138E apply to these e-way bills with necessary changes.
General threshold: E-way bill needed if consignment value > ₹50,000; Applies to movement for supply, for reasons other than supply, or due to inward supply from an unregistered person. Exactly ₹50,000 is not covered by the mandatory rule.
Consignment value: Value under section 15 in the invoice/bill of supply/delivery challan + CGST + SGST/UTGST + IGST + cess, if charged − value of exempt goods in a mixed invoice; Tax charged in the document is included. Exempt goods in the same invoice are excluded.
Part A: Part A of FORM GST EWB-01 = goods information; furnished before movement; A unique number is generated on the portal.
Part B: Part B of FORM GST EWB-01 = conveyance details; For road movement, the bill is not valid without Part B, except in the cases the rule exempts.
Job work between States: Principal in one State, job worker in another: e-way bill irrespective of value; Generated by the principal or the job worker, if registered.
Handicraft goods: Exempt-from-registration person (section 24(i) and (ii)) moving handicraft goods inter-State: e-way bill irrespective of value; The person generates it.
Rail, air or vessel: Registered supplier or recipient generates; Part B before or after movement; Railways must not deliver goods without the e-way bill.
Unique number validity: Unique number from Part A valid for 15 days for updating Part B; Stated in the second proviso to sub-rule (9).
Threshold for e-way bill: Consignment value > ₹50,000 → e-way bill needed before movement; Value is as per section 15, as declared in the invoice, bill of supply or delivery challan. It includes CGST, SGST/UTGST, IGST and cess charged in the document. It excludes the value of exempt goods where one invoice covers both exempt and taxable goods.
Three triggers under Rule 138(1): (i) in relation to a supply; (ii) reasons other than supply; (iii) inward supply from an unregistered person; The person who causes the movement must be a registered person.
Job work between States: Principal in one State → job worker in another State: e-way bill by principal or job worker (if registered), irrespective of value; The ₹50,000 threshold does not apply in this case.
Handicraft goods: Interstate movement of handicraft goods by a person exempt from registration under section 24(i) and (ii): e-way bill by that person irrespective of value; Handicraft goods are as defined in the notification referred to in the rule.
Who generates (road): Goods moved by consignor/recipient → that person generates after Part B. Goods handed to transporter → transporter generates on the basis of Part A; Rail, air and vessel: the registered supplier or recipient generates, and may furnish Part B before or after movement. Railways must not deliver goods without the e-way bill.
Transporter's duty (sub-rule 7): No e-way bill by consignor/consignee + aggregate consignment value in conveyance > ₹50,000 + inter-State supply → transporter generates (not for rail, air, vessel); The transporter uses the invoice, bill of supply or delivery challan.
Unregistered person: Movement caused by unregistered person: he or the transporter may, at option, generate the e-way bill; Such person enrols in FORM GST ENR-03 to get a unique enrolment number. Where an unregistered supplier supplies to a registered recipient, movement is caused by the recipient if the recipient is known at the time movement starts.
Acceptance or rejection: No response within 72 hours or by time of delivery (earlier) → deemed accepted; Applies to the registered party to whom the details are made available.
Validity for ordinary cargo: Days = 1 for up to 200 km; plus 1 day for every further 200 km or part thereof; Rule 138(10). Equivalent: Days = distance ÷ 200, rounded up to the next whole number (minimum 1).
Validity for Over Dimensional Cargo or multimodal shipment involving a ship leg: Days = 1 for up to 20 km; plus 1 day for every further 20 km or part thereof; Equivalent: distance ÷ 20, rounded up.
Counting of a day: Validity counted from time of generation; each day expires at midnight of the day immediately following the date of generation; Explanation 1 to Rule 138(10). Day 1 ends at midnight of the next calendar day.
Extension of validity: Extension allowed within eight hours from the time of expiry; Third proviso to Rule 138(10). Also, in exceptional circumstances including trans-shipment, the transporter may extend after updating Part B, if required.
Cancellation: Within 24 hours of generation; not allowed if verified in transit under Rule 138B; Rule 138(9). Allowed where goods are not transported or not transported as per the details in the e-way bill.
Validity of Part A unique number: 15 days for updating Part B; Second proviso to Rule 138(9).
Updating conveyance: Update Part B before the transfer and further movement of goods; Rule 138(5). Not needed for up to 50 km within the State or Union territory from the transporter's place of business finally to the consignee's place of business.
Documents to carry: general rule: Invoice / bill of supply / delivery challan + (e-way bill copy OR e-way bill number OR RFID-mapped e-way bill); Rule 138A(1). Clause (a) and clause (b) both apply together.
Carriage by rail, air or vessel: Clause (b) e-way bill carriage requirement does not apply; Proviso to Rule 138A(1). The invoice or other document in clause (a) is still relevant.
Imported goods: Usual documents + copy of bill of entry; bill of entry number and date in Part A of FORM GST EWB-01; Second proviso to Rule 138A(1).
IRN and QR code: QR code with embedded IRN may be produced electronically in lieu of the physical tax invoice; Rule 138A(2). Applies where the invoice is issued under rule 48(4).
Auto-population: Part A of FORM GST EWB-01 auto-populated from FORM GST INV-1; Rule 138A(3), where the invoice is uploaded.
RFID: Commissioner may notify a class of transporters to embed RFID and map the e-way bill before movement; Rule 138A(4).
Notified substitute documents: Invoice / bill of supply / bill of entry, or delivery challan for non-supply movement, instead of e-way bill; Rule 138A(5). Only where circumstances warrant and by Notification.
Consolidated e-way bill: Multiple e-way bills in one conveyance → one FORM GST EWB-02; Prepared by the transporter. Section number not given in the supplied text.
Basic trigger: E-way bill needed if consignment value > ₹50,000 (rule 138(1)), unless a rule 138(14) exemption applies; Consignment value includes taxes and cess charged in the document and excludes the value of exempt supply in a mixed invoice.
Annexure goods: LPG (household/NDEC), PDS kerosene, postal baggage, Chapter 71 goods (not imitation jewellery 7117), currency, used personal and household effects, coral; These are listed in the Annexure under rule 138(14)(a).
Fuel and liquor: Alcohol for human consumption, petroleum crude, HSD, petrol, natural gas, ATF; Exempt under clause (f).
Weighbridge rule: Distance ≤ 20 km to or from weighbridge + delivery challan under rule 55; Clause (n). Both conditions must be met.
Short-distance Part B relaxation: Distance ≤ 50 km within the State/UT (consignor to transporter, or transporter to consignee): Part B details may be omitted; E-way bill is still required. This is not an exemption.
Job work between States: Principal in one State, job worker in another: e-way bill required irrespective of value; Proviso to rule 138(1). It can be generated by the principal or the registered job worker.
Handicraft goods: Unregistered person exempt under section 24(i) and (ii) moving handicraft goods inter-State: e-way bill required irrespective of value; Proviso to rule 138(1).
Documents carried (Rule 138A): Invoice / bill of supply / delivery challan + (e-way bill copy OR e-way bill number OR RFID-mapped bill); Not required for the e-way bill part when goods move by rail, air or vessel. For imports, also carry a copy of the bill of entry.
EWB-03 reporting timeline (Rule 138C): Part A: within 24 hours | Part B: within 3 days | extension for Part B: up to 3 more days; Counted from the midnight of the date the vehicle was intercepted. Extension needs sufficient cause and approval of the Commissioner or an authorised officer.
No repeat verification (Rule 138C(2)): Physical verification once done in transit = no further physical verification, unless specific information of evasion is received; Applies whether the first check was in the same State or another State or Union territory.
Who may physically verify (Rule 138B(3)): Proper officer authorised by Commissioner; any other officer only on specific information of evasion + prior approval; Approval is from the Commissioner or an officer authorised by him.
Penalty under Section 129 (taxable goods, owner comes forward): Tax + penalty equal to 200% of tax payable; Learn the other cases (owner not coming forward, exempt goods) from the current Act text. Not part of the rules quoted above.

Quick revision

An e-way bill is needed when the consignment value exceeds ₹50,000, for supply, non-supply reasons or inward supply from an unregistered person.
Part A holds goods details; Part B holds conveyance details. The bill is not valid for road movement without Part B, except in the stated cases.
Consignment value includes CGST, SGST/UTGST, IGST and cess, and excludes exempt goods on a mixed invoice.
Principal to job worker in another State: bill needed irrespective of value, generated by the principal or the registered job worker.
Handicraft goods moved inter-State by an exempted unregistered person: bill needed irrespective of value.
Validity: one day up to 200 km, then one more day for each 200 km or part. Over dimensional cargo: one day up to 20 km, then one day per 20 km or part.
Validity is counted from the time of generation, and each day expires at midnight of the following day.
Cancellation is allowed within 24 hours of generation, but not if the bill has been verified in transit.
The Part A unique number is valid for 15 days for updating Part B.
Validity can be extended within eight hours of expiry; the transporter may extend in exceptional circumstances.
If the other party does not accept or reject within 72 hours or by delivery, whichever is earlier, acceptance is deemed.
No bill is needed for goods in the Annexure, non-motorised conveyances, empty cargo containers, or up to 20 km to a weighbridge with a delivery challan.

Common mistakes

Confusing Section 68 of the CGST Act with Rule 68 of the CGST Rules. Fix: Section 68 of the Act is inspection of goods in movement. Rule 68 of the Rules is the notice in FORM GSTR-3A to non-filers of returns. Only the first belongs to the e-way bill framework.
Testing the ₹50,000 limit on the taxable value alone. Fix: Use value under section 15 plus CGST, SGST/UTGST or IGST charged, then compare.
Computing consignment value on the basic price without tax. Fix: Add central tax, State/UT tax, integrated tax and cess charged in the document. Deduct only exempt goods in a mixed invoice.
Applying the bill only to sales. Fix: Remember the three triggers: supply, reasons other than supply, and inward supply from an unregistered person.
Saying an e-way bill is required only for supplies. Fix: Remember Rule 138(1) also covers movement for reasons other than supply and inward supply from an unregistered person.
Applying the ₹50,000 limit to interstate job work. Fix: For goods sent by a principal in one State to a job worker in another State, the e-way bill is needed irrespective of value.
Treating validity as 24 hours per slab from the time of generation. Fix: Each day is counted as expiring at midnight of the day immediately following the generation date, as per Explanation 1.
Using 100 km slabs. Fix: Use 200 km for ordinary cargo. The text was substituted from 100 km with effect from 1 January 2021.
Saying the driver must always carry a physical e-way bill. Fix: Rule 138A(1)(b) allows a copy, the e-way bill number in electronic form, or an RFID-mapped e-way bill.
Saying no document is needed for movement by rail, air or vessel. Fix: The proviso removes only clause (b), the e-way bill carriage. The invoice or other clause (a) document remains.

Exam tips

In MCQs, watch for option traps between Section 68 of the Act and Rule 68 of the Rules. They deal with different subjects.
Always compute consignment value with tax included. Many numerical MCQs set the value just under ₹50,000 before tax and just over after tax.
Learn the rule map: 138 (generation), 138A (documents), 138B (verification), 138C (inspection), 138D (temporary non-applicability), 138E (restriction for defaulters), 138F (gold and precious stones).
In descriptive answers, end with a clear conclusion: whether an e-way bill is required, who furnishes it, and when.
Write the value test explicitly: 'consignment value exceeds ₹50,000'. Show the computation with tax and without exempt goods.
In case scenarios, scan for inter-State job work, handicrafts, unregistered suppliers and transporters. These change the answer.
Keep Part A and Part B distinct in one line each. Examiners often ask what each part contains.
State the three movement triggers in theory answers: supply, non-supply reasons and inward supply from unregistered persons.