The e-way bill form is divided into two parts — Part A and Part B. Understanding what each part covers and who is responsible for filling them is essential for proper e-way bill compliance. This comprehensive guide explains the distinction between Part A and Part B.
Overview of the E-Way Bill Structure
The e-way bill in FORM GST INS-01 is divided into two parts:
- Part A: Document and goods details
- Part B: Transport details
Both parts must be completed for the e-way bill to be valid and for the unique E-way Bill Number (EBN) to be generated.
Part A: Document and Goods Details
What Part A Covers
Part A comprises details of:
- GSTIN and address of the supplier
- GSTIN and address of the recipient
- Place of delivery
- Description of goods supplied (invoice number, date, etc.)
- Value of goods
- HSN code
- Supply type (inter-state or intra-state)
- Document type (invoice, bill of supply, delivery challan, etc.)
- Transport document number (if available)
Part A essentially captures the commercial and goods-related information before transportation begins.
Who Fills Part A
Part A is to be generated by the registered person causing movement of goods. This is typically:
- The supplier (consignor)
- Or the recipient (consignee), if they are causing the movement
Every registered person under GST fills out Part A of the form to an e-way bill. The consignor (or sender) can also authorize a consignee, such as the buyer, transporter, courier agency, or e-commerce operator, to fill in Part A of the e-way bill on their behalf.
Part B: Transport Details
What Part B Covers
Part B comprises transport details:
- Vehicle number
- Transporter ID (15-digit unique ID)
- Transport document number (Goods Receipt Number, Lorry Receipt Number, etc.)
- Mode of transport (road, rail, air, ship)
- Transporter name and address
Part B captures the logistics information once goods are handed over for transportation.
Who Fills Part B
The details regarding Part B are to be furnished by the person who is transporting the goods. This could be:
- The recipient of the goods
- The consignor
- The transporter
Specific Scenarios:
1. Goods Transported by Consignor or Consignee: Where goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in their own conveyance or a hired one, the said person or the recipient may generate the e-way bill after furnishing information in Part B.
2. Goods Handed Over to a Transporter: Where the e-way bill is not generated and the goods are handed over to a transporter, the registered person shall furnish the information relating to the transporter in Part B, and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A.
3. Outsourced Transportation: If transportation is outsourced, the transporter is responsible for providing the details in Part B.
4. Self-Transport: If you are initiating the movement of goods and transporting them yourself, you must furnish both Part A and Part B.
Generation Scenarios Summary
| Scenario | Part A Filled By | Part B Filled By |
|---|---|---|
| Self-transport by consignor | Consignor | Consignor |
| Self-transport by consignee | Consignee | Consignee |
| Transport through transporter | Consignor/consignee | Transporter |
| Consignor authorizes consignee | Consignee (on behalf) | As applicable |
Bill-To-Ship-To Transactions
In a "Bill-To-Ship-To" model:
- Supplier (A) in Delhi
- Buyer (B) in Kolkata
- Recipient (C) in Mumbai
B ordered goods from A and instructs A to supply the goods to C. Only one e-way bill needs to be generated in this scenario.
When e-way bill generated by A:
- Bill from: Details of A
- Bill to: Details of B
- Dispatch from: Location of place of business of A
- Ship to: Address of C
When e-way bill generated by B:
- Bill from: Details of B
- Bill to: Details of C
- Dispatch from: Location of place of business of A
- Ship to: Address of C
Filling Part B and Validity
Filling out Part B of the e-way bill is necessary for the movement of goods. The validity of e-way bills begins when Part B is entered. This means a taxpayer had to fill out Part B and generate an e-way bill within 180 days of the invoice date.
Common Errors
Error 1: Incomplete Part A Missing or incorrect details in Part A leads to invalid e-way bill.
Error 2: Part B Not Filled Part B must be filled for the e-way bill to be valid for goods movement.
Error 3: Wrong Party Filling Incorrect party filling Part A or Part B leads to compliance issues.
Error 4: Incorrect Vehicle Details Wrong vehicle number in Part B leads to detention.
Best Practices
Verify All Details: Ensure all details in Part A and Part B are accurate.
Fill Part B Before Movement: Part B must be filled before goods movement begins.
Authorize Correctly: If authorizing someone else to fill, ensure proper authorization.
Maintain Records: Keep records of all e-way bills generated.
Reconcile Regularly: Reconcile e-way bills with invoices and GSTR-1.
Part A and Part B of the e-way bill serve distinct purposes and are filled by different parties depending on the transaction structure. Understanding who fills what and ensuring accurate completion is essential for e-way bill compliance and smooth goods movement.
Need help with e-way bill compliance? Our GST experts provide comprehensive advisory and support.
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