PART-A of GST E-Way Bill Format
The Part A of E-Way Bill in Form EWB-01 aims to collect the details of consignment, usually the invoice details. Accordingly, the following details need to be captured.
- GSTIN of Recipient: Mention the GSTIN number of the recipient.
- Place of Delivery: Here you must mention the Pincode of the place where goods are delivered.
- Invoice or Challan Number: Mention the Invoice or Challan number against which the goods are supplied.
- Value of Goods: Mention the consignment value of goods.
- HSN Code: Enter the HSN code of goods which are transported. If your turnover is up to Rs. 5 crores, you need to mention the first 2 digits of HSN code. If it is more than Rs. 5 crores, 4 digits of HSN code are required.
- Reason for Transportation: The reason for transportation is pre-defined and you need to select the most appropriate option from the list. The pre-defined list contains the following options as shown in the table below.
|2||Export or Import|
|4||SKD or CKD|
|5||Recipient not known|
|8||Exhibition or fairs|
|9||For own use|
- Transport Document Number: This indicates either one of the Goods Receipt Number, Railway Receipt Number, Airway Bill Number or Bill of Lading Number.
Part-B of GST E-way Bill Format
In Part B of Form EWB-01, the vehicle number in which goods are transported needs to be mentioned. This will be filed by the transporter in the common portal.
The question that now arises is, who is responsible for generating the E-Way Bill? Transporter, supplier or the recipient? Watch out our next blog for the answer and detailed explanation to this question.