HSN code in Eway Bill : How many Digits to be mentioned ?

By | May 19, 2018
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(Last Updated On: May 21, 2018)

HSN code in Eway Bill

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Contents of Part A of e-way bill form GST EWB-01

A.1 GSTIN of supplier – If supplier is unregistered, indicate ‘URP’.

A.2 Place of despatch – giving PIN code of place of despatch

A.3 GSTIN of recipient – If recipient is unregistered, indicate ‘URP’.

A.4 Place of Delivery – PIN Code of place of delivery shall be indicated

A.5 Document Number – Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry (when goods transported from port/airport/customs warehouse).

A.6 Document Date – The date of the aforesaid document should be supplied.

A.7 Value of goods – Value shall be as per section 15 of CGST Act, as declared in tax invoice, bill of supply or delivery challan. The value should be inclusive of IGST, CGST, SGST and GST Compensation Cess, but exclusive of value of exempted goods – Explanation2 to rule 138(1) of CGST Rules.

A.8 HSN Code – HSN Code shall be indicated at minimum two digit level for taxpayershaving annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.[ As per Notes to EWay bill -1 released by Govt]

A.9 Reason for Transportation – Select one from following – 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others.

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