(GST EWB 1 read rule 138 of CGST Rules 2017)

( GST EWB 1  inserted in CGST Rules 2017  and is covered in Chapter XVI  – E-Way Rules : Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 )\

New Format of FORM GST EWB 1

(See rule 138 )

. Substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2018, w.e.f.
1-4-2018. Earlier, Form GST EWB-01, was amended by the Central Goods and Services Tax
(Amendment) Rules, 2018, Central Goods and Services Tax (Sixth Amendment) Rules, 2017
and Central Goods and Services Tax (Seventh Amendment) Rules, 2017.

Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers
having 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.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of
Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt
Number or Forwarding Note number or Parcel way bill number issued by railways
or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery

5. Place of dispatch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters “URP” are to be
filled-in in column A.l or, as the case may be, A.3.
7. Reason for Transportation shall be chosen from one of the following:—
Code Description
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
10 Others

Old format of FORM GST EWB 1

FORM GST EWB 1

(See rule 138 )

E-Way Bill

Notes:

1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers
having 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.

2. Transport Document number indicates Goods Receipt Number or Railway Receipt
Number or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:

Code     Description
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

Related Topic on GST