In this article we are going to discuss What is E-Way Bill, When it is required to be issued, Who can issue it, and when it is not required to be issued.
What is E-Way Bill?
E-Way bill refers to the Electronic way Bill. It is a document required to be carried by the transporters while moving goods of value exceeding fifty thousand rupees from one place to another. The E-way Bill can be generated on the E-way Bill portal by the registered person or the transporter. On generation of E-way bill, a unique E-Way Bill number (EBN) is generated which is available to the supplier, recipient and the transporter.
When is E-Way Bill required to be issued?
E-way bill is to be issued when the value of goods to be transported is more than Rs. 50,000. E-way bill will be issued in case of supply of goods, the return of goods or when receiving supplies from unregistered persons.
- Related to a ‘supply’
- Reasons other than a ‘supply’ ( say a return)
- Inward ‘supply’ from an unregistered person
For certain specified Goods, the E-Way bill needs to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000
- When there is Inter-State movement of Goods to the Job-worker
- In case of Inter-State Transport of Handicraft goods by a dealer exempted from GST registration
E Way Bill is required for Inter as well as Intra State however, For Intra State Movement value for E Way Bill may Vary State by State. For example- In Delhi the limit for E-Way bill for Intra State Movement is Rs. 1,00,000.
Who can issue an E-Way Bill?
The E-Way Bill can be issued by registered supplier/receiver, unregistered person or a transporter , if both the supplier and the receiver are not registered.
Registered Supplier/ Receiver – It is necessary to generate E-way Bill when there is a movement of goods of more than Rs 50,000 in value. For A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.
Unregistered Persons – The generation of e-Way Bill is required when supply is made by an unregistered person to a registered person, in such a condition the receiver will have to ensure all the compliance are met.
Transporter – The Transporters who are carrying goods by road, air, rail, etc. also need to generate e-Way Bill in case the supplier has not generated an e-Way Bill.
When is E-Way Bill not required?
There are many situations under which an E-way Bill is not required.
- Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
- Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
- Goods transported under Customs supervision or under customs seal
- Transit cargo transported to or from Nepal or Bhutan
- The mode of transport is non-motor vehicle
- Empty Cargo containers are being transported
- Movement of goods caused by defense formation under Ministry of defense as a consignor or consignee
- Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
- If Goods are transported to a weighbridge within 20kms and back to the place of business by being covered under a Delivery Challan
- Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.
- Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
Mallika Gulati
( CA Final Student)
Author Bio
