e-Way Bill Under GST

This document covers

1. e-Way Bill
2. Benefits of e-Way Bill
3. When is e-Way Bill required?
4. Information to be furnished in e-Way bill
5. Validity of e-Way Bill
6. When e-Way Bill is not required
7. Documents to be carried by a person in charge of a conveyance
8. Exceptions to minimum consignment value of Rs 50,000
9. e-Way bill Under GST FAQs

1. e-Way Bill

E-way bill is an electronic waybill generated on the GST portal for the movement of goods. E-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed there under. It is generated from the GST Common Portal for eWay bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement.

2. Benefits of e-Way Bill

• e-Way bill helps in elimination of state boundary check post.
• e-Way bill facilitates faster movement of goods.
• e-Way bills improve the turn around time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs.

3. When is e-Way Bill required?

• e-Way Bill is mandatory for movement of goods of consignment value exceeding Rs.50,000/-
  • In relation to a supply
  • For reasons other than supply
  • Due to inward supply from unregistered persons
• The registered person who causes movement of goods should furnish the information related to such goods in e-Way bill before commencement of such movement.
  Note : Persons responsible for generation of e-way bill.
  

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  • If supplier is registered and undertakes to transport the goods, supplier causes movement of goods and he is required to generate e-Way bill
  • If the recipient of goods arranges the transport, the movement of goods are caused by recipient and he is responsible for generation of e-Way bill
  • If goods are supplied by an unregistered person to a registered person, registered person is responsible for generation of e- Way bill.

4. Information to be furnished in e-Way bill

E-Way bill contains 2 parts.

1. Part A : It contains the details of GSTIN of supplier and recipient, place of delivery, document (Tax invoice, Bill of supply, Delivery Challan or Bill of Entry) number, date , value of goods, HSN Code and reasons for transportation.
2. Part B (Transport details): It contains the details of transporter document number (goods receipt number, Railway receipt number or airway bill number, Bill of Lading number) and Vehicle number

5. Validity of e-Way Bill

• The validity of e-way bill depends on the distance to be travelled by the goods
• For a distance of less than 200KM: It will be valid for 1 day from the date on which e-way bill is generated.
• For every 200KM thereafter: Validity will be additional 1 day from the relevant date for every 200KM thereafter.

6. When e-Way Bill is not required

1. If the goods transported are the ones given below
   • Liquefied petroleum gas for supply to household and Non-domestic Exempted Category customer.
   • Kerosene oil sold under Public Distribution System (PDS).
   • Postal baggage transported by the Department of Posts.
   • Natural or cultured pearls and precious or semi-precious stones; precious metals and metal clad with precious metal.
   • Jewellery, goldsmiths and silversmiths wares and other articles.
   • Currency.
   • Used personal and household effects.
   • Unworked Coral and worked Coral
2. If the goods are being transported by a non-motorised conveyance
3. If the goods being transported are exempt from tax
4. If the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit, natural gas or aviation turbine fuel

7. Documents to be carried by a person in charge of a conveyance

The person in charge of a conveyance shall carry

1. Invoice or bill of supply or delivery challan
2. Copy of e-way bill in physical form or e-way bill number in electronic number or mapped to a RFID(Radio Frequency identification device) embedded on to the conveyance

8. Exceptions to minimum consignment value of Rs 50,000

The following persons needs to generate e-way irrespective of value.

1. Inter State transfer of goods by principal to job-worker.
2. Inter State transfer of handicraft goods by a person exempted from obtaining a registration.