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E-Way Bill - Notification, Circulars
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Notification No. 94/2020 dated 22-12-2020
Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020.


Notification No. 79/2020 dated 15-10-2020
Central Goods and Services Tax (Twelveth Amendment) Rules, 2020


Notification No. 72/2020 - Corrigendum dated 01-10-2020
Corrigendum to Central Goods and Services Tax (Eleventh Amendment) Rules, 2020


Notification No. 72/2020 dated 30-09-2020
Central Goods and Services Tax (Eleventh Amendment) Rules, 2020


Notification No. 60/2020 dated 30-07-2020
Central Goods and Services Tax (Ninth Amendment) Rules, 2020


Notification No. 47/2020 dated 09-06-2020
Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.


Notification No. 40/2020 dated 05-05-2020
Seeks to extend validity of e-way bills expiring between 20.03.2020 and 15.04.2020 to 31st May 2020.


Notification No. 35/2020 dated 03-04-2020
Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.


Circular No. 136/2020 dated 03-04-2020
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg


Notification No. 2/2020 dated 01-01-2020
Central Goods and Services Tax (Amendment) Rules, 2020.


Notification No. 75/2019 dated 26-12-2019
Central Goods and Services Tax (Ninth Amendment) Rules, 2019.


Circular No. 129/2019 dated 24-12-2019
Standard Operating Procedure to be followed in case of non-filers of returns – reg.


Notification No. 36/2019 dated 20-08-2019
Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.


Notification No. 33/2019 dated 18-07-2019
Central Goods and Services Tax (Fifth Amendment) Rules, 2019


Notification No. 31/2019 dated 28-06-2019
Central Goods and Services Tax (Fourth Amendment) Rules, 2019.


Press Release No. - dated 21-06-2019
Press Release of 35th GST Council Meeting held on 21st June 2019


Notification No. 25/2019 dated 21-06-2019
Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019.


Notification No. 3/2019 dated 29-01-2019
Central Goods and Services Tax (Amendment) Rules, 2019


Notification No. 74/2018 dated 31-12-2018
Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018.


Press Release No. 79 dated 22-12-2018
Recommendations made during 31st Meeting of the GST Council


Press Release No. - dated 18-12-2018
Development of new return filing system by GSTN and sharing of data by GSTN with tax authorities


FAQ No. - dated 17-12-2018
FAQ on GSTR-9C by ICAI Indirect Tax Committee


Other No. - dated 05-12-2018
Updated version of GST Concept and Status and PPT on GST by CBIC (updated as on 01.12.2018)


Press Release No. - dated 14-11-2018
Changes in E-way Bill system w.e.f. 16.11.2018


Notification No. 56/2018 dated 23-10-2018
Seeks to specify the categories of casual taxable persons who shall be exempted from obtaining registration under GST (Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017)


Notification No. 3/2018 dated 22-10-2018
Seeks to specify the categories of persons (making inter-state supply of specified goods) who shall be exempted from obtaining GST registration. (Supersedes Notification No.8/2017 – Integrated Tax, dated 14.09.2017)


Circular No. 64/2018 dated 14-09-2018
Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018


Notification No. 39/2018 dated 04-09-2018
Central Goods and Services Tax (Eighth Amendment) Rules, 2018.


Circular No. 61/2018 dated 04-09-2018
E-way bill in case of storing of goods in godown of transporter.


Press Release No. 176 dated 18-07-2018
List of Nodal or Grievance Redressal Officers nominated for implementation of e-way bill system


Press Release No. 169 dated 30-06-2018
Press release with respect to GST Day


Circular No. 49/2018 dated 21-06-2018
Seeks to modify Circular No. 41/15/2018-GST


Notification No. 28/2018 dated 19-06-2018
Central Goods and Services Tax (Sixth Amendment) Rules, 2018.


Notification No. 26/2018 dated 13-06-2018
Central Goods and Services Tax (Fifth Amendment) Rules, 2018.


Circular No. 47/2018 dated 08-06-2018
Clarifications by CBIC on certain issues under GST including e-way bill, servicing of cars, moulds and dies etc.


Press Release No. 164 dated 31-05-2018
Press Release on e-way bill for intra-State movement of goods.


Press Release No. 161 dated 24-05-2018
Press Release on e-way bill for intra-State movement of goods for Manipur, Maharashtra and Union Territory of Andaman & Nicobar Islands, Chandigarh, Dadra & Nagar Haveli, Daman & Diu, Lakshadweep (without legislatures)


Notification No. 11/2018 dated 21-05-2018
E-way bill to be mandatory w.e.f. 25th May 2018 for movement of goods within Union Territory of Lakshadweep. Rescind the earlier notification number G.S.R. 319(E) dated the 31st March, 2018.


Notification No. 10/2018 dated 21-05-2018
E-way bill to be mandatory w.e.f. 25th May 2018 for movement of goods within Union Territory of Andaman and Nicobar Islands. Rescind the earlier notification number G.S.R. 315(E) dated the 31st March, 2018


Notification No. 09/2018 dated 18-05-2018
E-way bill to be mandatory w.e.f. 25th May 2018 for movement of goods within Union Territory of Daman and Diu. Rescind the earlier notification number G.S.R. 318(E) dated the 31st March, 2018.


Notification No. 08/2018 dated 18-05-2018
E-way bill to be mandatory w.e.f. 25th May 2018 for movement of goods within Union Territory of Dadra and Nagar Haveli. Rescind the earlier notification number G.S.R. 317(E) dated the 31st March, 2018.


Notification No. 07/2018 dated 18-05-2018
E-way bill to be mandatory w.e.f. 25th May 2018 for movement of goods within Union Territory of Chandigarh. Rescind the earlier notification number G.S.R. 316(E) dated the 31st March, 2018.


Press Release No. 158 dated 14-05-2018
Roll out of e-Way Bill system for intra-State movement of goods in the States of Assam & Rajasthan


Press Release No. 152 dated 23-04-2018
Press release with respect to clarification regarding requirement of e-Way Bill for Bill To Ship To model of supply


Press Release No. 151 dated 23-04-2018
Press release with respect to the roll out of e-Way Bill system for intra-State movement of goods in the States / Union territory of Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim and Puducherry from 25.04.2018


Press Release No. 150 dated 18-04-2018
Press Release on e-way bill for intra-State movement of goods for Bihar, Jharkhand, Haryana, Himachal Pradesh, Tripura and Uttarakhand from 20th April, 2018


Circular No. 41/2018 dated 13-04-2018
Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.


Press Release No. 148 dated 10-04-2018
Roll out of e-way bill system for intra-State movement of goods in the States of Andhra Pradesh, Gujarat, Telangana, Kerala & Uttar Pradesh from 15.04.2018.


Press Release No. 145 dated 02-04-2018
CBEC Press Release dt 02.04.2018 on -- "Smooth roll out of e-Way Bill system from 01st April, 2018".


Press Release No. 144 dated 01-04-2018
CBEC Press Release dt 01.04.2018 on -- "Smooth roll out of e-Way Bill system from 01st April, 2018 ".


Press Release No. 143 dated 31-03-2018
CBEC Press Release dt 31.03.2018 on -- "Clarification on E-Way Bill System".


Notification No. 06/2018 dated 31-03-2018
Notification regarding E-way Bill in Union Territory of Lakshadweep.


Notification No. 05/2018 dated 31-03-2018
Notification regarding E-way Bill in Union Territory of Daman and Diu.


Notification No. 04/2018 dated 31-03-2018
Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli.


Notification No. 03/2018 dated 31-03-2018
Notification regarding E-way Bill in Union Territory of Chandigarh


Notification No. 02/2018 dated 31-03-2018
Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands


Circular No. 38/2018 dated 26-03-2018
Clarifications on issues related to Job Work


Notification No. 15/2018 dated 23-03-2018
Notifies the date from which E-Way Bill Rules shall come into force


Press Release No. 140 dated 12-03-2018
Recommendations made during the 26th meeting of the GST Council held in New Delhi on 10th March, 2018 - Press Note E way bill


Notification No. 12/2018 dated 07-03-2018
Central Goods and Services Tax (Second Amendment) Rules, 2018.


Notification No. 11/2018 dated 02-02-2018
Seeks to postpone the coming into force of the e-way bill rules


Notification No. 09/2018 dated 23-01-2018
Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website


Notification No. 03/2018 dated 23-01-2018
Central Goods and Services Tax (Amendment) Rules, 2018.


Press Release No. 130 dated 19-01-2018
Press Release in relation to policy changes


Notification No. 74/2017 dated 29-12-2017
Notifies the date from which E-Way Bill Rules shall come into force


Circular No. 22/22/2017 dated 21-12-2017
Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries


Press Release No. 125 dated 16-12-2017
CBEC Press Release dt 16.12.2017 on --"Interstate E-Way Bill"


Circular No. 10/2017 dated 18-10-2017
Clarification on movement of goods on approval basis


Press Release No. - dated 06-10-2017
Recommendations made by the GST Council in its 22nd Meeting held on 06.10.2017. - Press Release


Notification No. 34/2017 dated 15-09-2017
Central Goods and Services Tax (Seventh Amendment) Rules, 2017.


Notification No. 32/2017 dated 15-09-2017
Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.


Notification No. 8/2017 dated 14-09-2017
Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration.


Notification No. 7/2017 dated 14-09-2017
Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration


Notification No. 27/2017 dated 30-08-2017
Central Goods and Services Tax (Sixth Amendment) Rules, 2017.


Notification No. 26/2017 dated 28-08-2017
Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.


FAQ No. FAQ dated 01-07-2017
CBEC Tweet FAQ on GST


Notification No. 10/2017 dated 28-06-2017
Central Goods and Services Tax (Second Amendment) Rules, 2017


FAQ No. FAQ New dated 31-03-2017
2nd Edition of CBEC FAQ on GST as released on 31.03.2017


E-Way Bill - News
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Delhi CA arrested for fraudulently passing on fake ITC of Rs. 14.30 crores

Journey of E-Invoice - The Game Changer

E-Way Bill validity shrunk from 100 km/day to 200km/day - Rule 138

Service of order on the driver of vehicle is not allowed as per section 169(1) of CGST Act.

Detaining a vehicle on the sole ground that the vehicle is found at a wrong destination without anything more is illegal

CGST (Twelveth Amendment) Rules 2020 dated 15.10.2020

Blocking of E-Way Bill facility for taxpayers with turnover more than Rs 5 Crores after 15th October 2020

High Court rejected the contention of GST Authorities for detention of petitioner consignment on the ground that the three invoices (accompanied with goods) are not in consecutive serial numbers.

Notifications issued by CBIC on 09th June 2020

Notifications issued by Govt. on 05.05.2020

Fearing with delays and penalties, truckers seek extension of e-way bill validity

GST Report Card : April 2020

How to learn GST?

Press Release restricting the last date for availing ITC for FY 2017-18 is illegal : Gujarat High Court

Notification issued to extend the date of blocking and unblocking on e-way bill facility to 21.08.2019.

Press Release of 35th GST Council Meeting held on 21st June 2019

31st GST Council Meeting held on 22 December 2018 - Recommendations in Return Filing and Procedural Changes

Directorate General of GST Intelligence arrested the promoters of two Mumbai-based textile firms

Development of new return filing system and sharing of data by GSTN with tax authorities

Goods and Services Tax (GST) evasion

Proposed improvements in e-way bill generation w.e.f. 16.11.2018


CBIC issued new circular to modify the procedure for interception, detention, release and confiscation goods and conveyances - 14.09.2018

List of Nodal or Grievance Redressal Officers nominated for implementation of e-way bill system

No e-way bill in Delhi for goods upto Rs.100000

CBIC clarification on various matters including e-way bill, servicing of cars, moulds and dies etc. vide Circular No. 47/2018 dated 08 June 2018.

When e-way bill is not required

Penalty for non compliance of e-way bill

Roll out of e-Way Bill in Chhattisgarh, Goa, Jammu & Kashmir, Mizoram, Odisha, Punjab, Tamil Nadu and West Bengal


Roll out of e-Way Bill system for intra-State movement of goods in the Maharashtra, Manipur and Union Territories w e.f. 25.05.2018

E-way bill to be mandatory w.e.f. 25th May 2018 for movement of goods within Union Territory of Andaman and Nicobar Islands

E-way bill to be mandatory w.e.f. 25th May 2018 for movement of goods within Union Territory of Lakshadweep.

E-way bill to be mandatory w.e.f. 25th May 2018 for movement of goods within Union Territory of Chandigarh.

E-way bill to be mandatory w.e.f. 25th May 2018 for movement of goods within Union Territory of Dadra and Nagar Haveli.

E-way bill to be mandatory w.e.f. 25th May 2018 for movement of goods within Union Territory of Daman and Diu.

Roll out of e-Way Bill system for intra-State movement of goods in the States of Assam & Rajasthan

Roll out of e-Way Bill system for intra-State movement of goods in the states of Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim and Puducherry from 25.04.2018

How to generate e-way bill in case of Bill-To and Ship-To transactions


Roll out of e-Way Bill system for intra-State movement of goods in the States of Bihar, Jharkhand, Haryana, Himachal Pradesh, Tripura and Uttarakhand from 20.04.2018

Recommendations made during the 26th meeting of the GST Council held in New Delhi on 10th March, 2018

E-way bill rules have got further revision w.e.f. 07-03-2018

E-way bill mandatory provisions withdrawn till further notification

E-way bill to be mandatory nationwide from 01.02.2018 for inter-state sales and from 01.06.2018 for intra-state sales
E-Way Bill - FAQ
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Q 1 - What is the common portal for generation of e-way bill?

Q 2 - I am not getting OTP on my mobile, what should I do?

Q 3 - E-way bill system is slow - how should I proceed?


Q 4 - E-way bill pages or menu list are not being shown properly, what should I do?

Q 5 - I have already registered in GST Portal. Whether I need to register again on the eWay Portal?

Q 6 - Whenever I am trying to register, the system is saying you have already registered, how should I proceed?

Q 7 - Whenever I am trying to register, the system is saying there is no contact (Mobile) number with this GSTIN in GST Common Portal, how should I resolve this issue?

Q 8 - Whenever, I’m trying to register with my GSTIN, the system is saying ‘Invalid GSTIN’ or the details for this GSTIN are not available in GST Common Portal. How should I resolve this issue?

Q 9 - Whenever I am trying to register, the system is showing wrong address or mobile number. How should I resolve this issue?

Q 10 - Why the transporter needs to enroll on the e-way bill system?

Q 11 - What is TRANSIN or Transporter ID?

Q 12 - How does the unregistered transporter get his unique id or transporter id?

Q 13 - I am unable to enroll as transporter as the system is saying ‘PAN details are not validated’?

Q 14 - I am unable to enroll as transporter as the system is saying ‘Aadhaar details are not validated’?

Q 15 - Whenever, I am trying to enroll as transporter, the system is saying you are already registered under GST system and go and register using that GSTIN.

Q 16 - Whenever I am trying to enroll as a transporter, the system is saying you have already enrolled.

Q 17 - Whenever, I am trying to login the system says ‘Invalid Login. Please check your username and password’. How should I resolve this issue?

Q 18 - Whenever, I am trying to login the system says ‘Your account has been frozen’. How should I resolve this issue?

Q 19 - Whenever, I am trying to login the system says ‘your account has been blocked. Pl try after 5 minutes. How should I resolve this issue?

Q 20 - What should I do, if I do not remember my username and password?

Q 21 - What is an e-way bill?

Q 22 - Why is the e-way bill required?

Q 23 - Who all can generate the e-way bill?

Q 24 - What are pre-requisites to generate the e-way bill?

Q 25 - If there is a mistake or wrong entry in the e-way bill, what has to be done?

Q 26 - Whether e-way bill is required for all the goods that are being transported?

Q 27 - Is there any validity period for e-way bill?

Q 28 - While calculating time validity for e-way bill, how is a day determined?

Q 29 - Which types of transactions that need the e-way bill?

Q 30 - What is the Part-A Slip?

Q 31 - When I enter the details in e-way bill form, the system is not generating e-way bill, but showing Part-A Slip?

Q 32 - How to generate e-way bill from Part-A Slip?

Q 33 - What are the documents that need to be carried along with the goods being transported?

Q 34 - How to generate the e-way bill from different registered place of business?

Q 35 - How does taxpayer enter Part-A details and generate e-way bill, when he is transporting goods himself?

Q 36 - What has to be entered in GSTIN column, if consignor or consignee is not having GSTIN?

Q 37 - When does the validity of the e-way bill start?

Q 38 - How is the validity of the e-way bill calculated?

Q 39 - How the distance has to be calculated, if the consignments are imported from or exported to other country?

Q 40 - Whether e-way bill is required, if the goods are being purchased and moved by the consumer to his destination himself?

Q 41 - Can the e-way bill be modified or edited?

Q 42 - Before submission, the system is not allowing to edit the details. What is the reason?

Q 43 - The system shows the ‘Invalid Format’ when we are trying to enter the vehicle number. What is the reason?

Q 44 - What are the formats of vehicle number entry?

Q 45 - How to enter the vehicle number DL1AB123 as there is no format available for this in e-way bill system?


Q 46 - How can anyone verify the authenticity or the correctness of e-way bill?

Q 47 - How to generate e-way bill for multiple invoices belonging to same consignor and consignee?

Q 48 - What has to be done by the transporter if consignee refuses to take goods or rejects the goods for any reason?

Q 49 - What has to be done, if the validity of the e-way bill expires?

Q 50 - Can I extend the validity of the e-way bill?

Q 51 - How to extend the validity period of e-way bill?

Q 52 - Who can extend the validity of the e-way bill?

Q 53 - How to handle “Bill to” - “Ship to” invoice in e-way bill system?

Q 54 - How to handle “Bill from” - “Dispatch from” invoice in e-way bill system?

Q 55 - How the transporter is identified or assigned the e-way bill by the taxpayer for transportation?

Q 56 - How to generate e-way bill, if the goods of one invoice is being moved in multiple vehicles simultaneously?

Q 57 - Whether Part-B is must for e-way bill?

Q 58 - Can I transport goods with the e-way bill without vehicle details in it?

Q 59 - Whether the e-way bill is required for movement of consignment for weighment to the weighbridge?

Q 60 - Who all can update the vehicle number for the e-way bill?

Q 61 - Can Part-B of e-way bill entered/updated by any other transporter?

Q 62 - If the vehicle, in which goods are being transported, having e-way bill is changed, then what is required to be done?

Q 63 - What is to be done (in an EWB) if the vehicle breaks down?

Q 64 - How many times can Part-B or Vehicle number be updated for an e-way bill?

Q 65 - Can the e-way bill entry be assigned to another transporter by authorized transporter?

Q 66 - In case of transportation of goods via rail/air/ship mode, when is user required to enter transport document details, as it is available only after submitting of goods to the concerned authority?

Q 67 - If the goods having e-way bill has to pass through trans-shipment and through different vehicles, how it has to be handled?

Q 68 - Can I use different modes of transportation to carry the goods having an e-way bill? If so, how to update the details?

Q 69 - How to enter multiple modes of transportation, i.e., road, rail, ship, air for the same e-way bill?

Q 70 - How does transporter come to know that particular e-way bill is assigned to him?

Q 71 - How to handle the goods which move through multiple trans-shipment places?

Q 72 - How does the transporter handle multiple e-way bills which pass through transshipment from one place to another in different vehicles, to reach the destinations?

Q 73 - Can the e-way bill be deleted or cancelled?

Q 74 - Whether the e-way bill can be cancelled? If yes, under what circumstances?

Q 75 - Who can reject the e-way bill and. Why?

Q 76 - How does the taxpayer or recipient come to know about the e-way bills generated on his GSTIN by other person/party?

Q 77 - What is a consolidated e-way bill?

Q 78 - Who can generate the consolidated e-way bill?

Q 79 - What is the validity of consolidated e-way bill?

Q 80 - What has to be done, if the vehicle number has to be changed for the consolidated e-way bill?

Q 81 - Can the ‘consolidated e-way bill’ (CEWB) have the goods / e-way bills which are going to be delivered before reaching the destination defined for CEWB?

Q 82 - What are the modes of e-way bill generation, the taxpayer can use?

Q 83 - How can the taxpayer use the SMS facility to generate the e-way bill?

Q 84 - How can the taxpayer use the Android App to generate the e-way bill?

Q 85 - How to download mobile app?

Q 86 - What is bulk generation facility and who can use it?

Q 87 - How to use the bulk generation facility?

Q 88 - Bulk generation facility can be used for what activities on e-way bill portal?

Q 89 - What are the benefits of the bulk generation facility?

Q 90 - How can the registered person integrate his/her system with e-way bill system to generate the e-way bills from his/her system?

Q 91 - What is API Interface?

Q 92 - What are the benefits of API Interface?

Q 93 - What are the pre-requisite for using API interface?

Q 94 - How does the taxpayer become transporter in the e-way bill system?

Q 95 - How does the taxpayer update his latest business name, address, mobile number or e-mail id in the e-way bill system?

Q 96 - Why do I need sub-users?

Q 97 - How many sub-users can be created?

Q 98 - Why are the reports available only for a particular day?

Q 99 - Why masters have to be entered?

Q 100 - Can I upload the masters available in my system?

Q 101 - What is a detention report under grievance menu?

Q 102 - When is a detention report to be raised?

Q 103 - What is Over Dimensional Cargo?

Q 104 - How the consignor is supposed to give authorization to transporter or e-commerce operator and courier agency for generating PART-A of e-way bill?

Q 105 - In case of Public transport, how to carry e-way bill?

Q 106 - What is the meaning of consignment value?

Q 107 - In case of movement of goods by Railways, is there a requirement for railway to carry e-way bill along with goods?

Q 108 - If the value of the goods carried in a single conveyance is more than 50,000/- though value of all or some of the individual consignments is below Rs. 50,000/-, does transporter need to generate e-way bill for all such smaller consignments?

Q 109 - Does the vehicle carrying goods from CSD to unit run canteens need e-way bill?

Q 110 - Is the e-way bill required for the movement of empty cargo containers?

Q 111 - Does the movement of goods under Customs seal require e-way bill?

Q 112 - Does the movement of goods which are in transit to or from Nepal/Bhutan, require e-way bill for movement?

Q 113 - Is the temporary vehicle number allowed for e-way bill generation?

Q 114 - Whether e-way bill is required for intra -State movement of goods?

Q 115 - I am dealer in tractors. I purchased 20 tractors from the manufacturer. These tractors are not brought on any motorized conveyance as goods but are brought to my premise by driving them. Also, these tractors have not got the vehicle number. Is e-way bill required in such cases?

Q 116 - Who is responsible for EWB generation in case DTA sales from SEZ/FTWZ?

Q 117 - In many cases where manufacturer or wholesaler is supplying to retailers, or where a consolidated shipment is shipped out, and then distributed to multiple consignees, the recipient is unknown at the time the goods are dispatched from shipper’s premises. A very common example is when FMCG companies send a truck out to supply kirana stores in a particular area. What needs to be done in such cases?

Q 118 - What should be the value in e-waybill in case goods are sent on lease basis as the value of machine is much higher than leasing charges?

Q 119 - Expired stock has no commercial value, but is often transported back to the seller for statutory and regulatory requirements, or for destruction by seller himself. What needs to be done for such cases of transportation of the expired stock?

Q 120 - Whether shipping charges charged by E-commerce companies needs to be included in ‘consignment value’ though the same is not mentioned on merchant’s invoice?

Q 121 - Where an invoice is in respect of both goods and services, whether the consignment value should be based on the invoice value (inclusive of value of services) or only on the value of goods. Further, whether HSN wise details of service is also required to be captured in Part A of the e-way bill in such case.