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e-Way Bill Under GST

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.

Use Of e-Way Bill
  • e-Way Bill is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance.
  • Vehicle number can be entered/updated in PART - B of Form EWB - 01 by those who have generated the e-Way Bill or by the Transporter.
  • Certain goods have been exempted from e-Way Bill and the list is available as Annexure to Rule 138 of CGST Rules. e-Way Bill is not required for transport through non-motorized conveyance.
Importants
  1. If the e-Way Bill is generated with wrong information it can be cancelled and new e-Way Bill can be generated.
  2. The Validity of e-Way Bill is fixed as one day for every 100 Kms or part thereof. The validity can be extended online before the expiry.
  3. E-way bill operations are compulsory for intra-state movement of goods for all states except Delhi with effect from 3rd June 2018.
  4. The e-Way Bill with consignment should have the latest vehicle number which is carrying the said consignment
  5. Consolidated e-Way Bill can be generated for vehicle carrying multiple consignments.
  6. Single e-Way Bill for movement of the goods throughout the country.
  7. To prevent the evasion of tax.
  8. Hassle free movement of goods across India.
  9. Tracking the movement of goods with e-Way Bill number.
  10. Easier verification of the e-Way Bill by the officers
When e-Way Bill is not required:
  • 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 person household.

e-Way bill Under GST FAQs

1.Who can generate the e-Way Bill ?

Supplier/ Recipient/ Transporter can generate the e-Way Bill. Unregistered Persons/ Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar.

2.How is the validity of the e-way bill calculated?

The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. For every 100Kmsone day is a validity period for EWB as per rule and for part of 100 KM one more day is added.

3.Why is the e-way bill required ?

The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.

4.Is there any validity period for e-way bill?

Yes. Validity of the e-way bill depends upon the distance the goods have to be transported.

5.Which types of transactions that need the e-way bill?

For transportation of goods in relation to all types of transactions such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from an unregistered persons or for reasons other than supply also e-way bill is mandatory.

6.What are the documents that need to be carried along with the goods being transported?

The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, bill of entry as the case may be and a copy of the e-way bill number generated from the common portal. Please refer relevant rules for details.

7.How the transporter is identified or assigned the e-way bill by the taxpayer for transportation?

While generating e-way bill the taxpayer has a provision to enter the transporter id in the transportation details section. If he enters 15 digits transporter id provided by his transporter, the e-way bill will be assigned to that transporter. Subsequently, the transporter can log in and update further transportation details in Part B of e-way bill.

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