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GST Eway bill 2018-09-27T12:35:44+00:00

GST Eway bill

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GST is a tax registration mandatory for all businesses in India meeting ANY of these conditions:

  • Annual Sales greater than Rs. 20 Lakh
  • Making sales outside your own state
  • E-commerce Seller

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What is E-way Bill?

  • E-way bill comes into effect from 1 February 2018 for easier & smoother inter-state movement of goods.
  • In the case of transportation of any goods worth more than Rs 50,000 whether within the state or interstate, the applicant will be required to do prior online registration of the consignment.
  • Features of E-way Bill regime:
  • E-way bill earlier effective from February 01 2018 is postponed for further date however not yet notified due to system glitches in E way bill portal

Applicable where consignment value is more than Rs 50,000.

Under this system, information has to be given before the goods have started moving from a place of supply in case of consignment value of goods is more than Rs 50,000. Also, applicable in the case of purchase of goods by the registered person from an unregistered person.

Both registered person and receiver of supply can generate e-way bill

Here, both consignor (registered person) or consignee (receiver of supply) may generate the e way bill in case of transportation of goods.

Generation of Unique EBN

In case consignor and consignee have not generated e-way bill as mentioned earlier, even the transporter can generate the E-Way Bill on basis of information furnished by the registered person. After generation of E-Way bill, a unique e-way bill number (EBN) will be made available.

Generation of the e-way bill even when a value is less than Rs 50,000.

E-Way Bill may be generated by the registered person or transporter even if Value of Consignment is less than Rs. 50,000.

Transfer of goods during transit

In case, there is a transfer of goods from one conveyance to another during transit, the transporter will generate a new e-way bill before such transfer of goods.

Transport of multiple consignments

In case, there is the transportation of multiple consignments in one conveyance, a consolidated e-way bill will need to be generated before movement of goods.

Cancellation of E-Way Bill

E-Way Bill may be cancelled within 24 hours of its generation in case same has been generated but goods have not been transported. However, if such bill has been verified in transit, then such bills cannot be cancelled.

Validity of e-way bills

The e-way bills will be valid for 1, 3, 5, 10 or 15 days from the date of generation depending upon the distance, the goods have to be transported, where one day would equal 100 km and over 15 days would be for 1,000 km or more.

Documents to be carried by transporter

The person in charge of conveyance shall carry a copy of invoice, bill of supply, delivery challan, a copy of e-way bill either physically or mapped to a Radio Frequency Identification Device (RFID) embedded onto the conveyance.