Need of E-Way Bill ?

1. Tracking Transportation of Goods (as GST is a Destination Based Tax System)

2. To Avoid Tax Evasion

When E-Way Bill Needs to be Issue ?

  • When ever there is Movement of Goods + Value of Goods Exceed 50,000
  • Note :

1. Value means TAXABLE VALUE of Goods is Inclusive of GST (Does not Include Value of EXEMPTED SUPPLY)

2. Value is Considered PER INVOICE

Exception : (When Limit of 50,000 is NOT APPLICABLE)

1. If goods sent for Job Work from one state to another State (Inter State)

2. Handicraft Goods Transported from one state to another State (Inter State)

E-Way Bill Issued by Whom ?

Cases

Requirement of E-Way Bill Who will generate ?
When Supplier – Registered

Recipient – Registered

Yes Supplier / Recipient
When Supplier – Unregistered

Recipient – Registered

Yes Recipient
When Supplier – Registered

Recipient – Unregistered

Yes Supplier
When Supplier – Unregistered

Recipient – Unregistered

No

When filling of Part-B information (Transporter’s Details) is Not Necessary ?

If Distance of Transportation is up-to 50 KM + Inter State

Validity of E-Way Bill

Distance Validity
Upto 100 KM 1 Day
> 100 KM 1 Day extra

For Over Dimensional Cargo

Distance Validity
Upto 20 KM 1 Day
> 20 KM 1 Day extra

Example:

If E-Way is generated on 14th August @ 2 PM – It is valid till 12 AM of 15th August

Extension of Validity ?

8 Hours Extra (after 12 AM) (With Exceptional Reasons)

When E-Way Bill is Not Required ?

  • Transportation of LPG – Household Purpose or Non-Domestic Exempted Category
  • Kerosene Oil Solid under PSD
  • Postal Baggage transported by Department of Post
  • Precious Metal or Stones or Jewellery
  • Currency
  • Used Household Goods
  • Coral
  • Where Transportation by non Moterised Vehicle (Hand Rickshaw etc)
  • Transportation of Exempted Goods
  • Transportation of Alcohol for Human Consumption, Petroleum Products
  • Transportation of Goods (Covered under Schedule 3)

Important Points :

  • Acceptance of E-Way Bill – If Does not Communicate Acceptance = Deemed Accepted
  • Want to Reject (whichever is Earlier)

(a) Before 72 Hours (from Intimation) or

(b) Before Delivery

  • Alteration in E-Way Bill – Not Possible
  • If want to Cancel – Cancel within 24 Hours & fill New E-Way Bill

Author Bio

Qualification: Student - CA/CS/CMA
Company: N/A
Location: Surat, Gujarat, India
Member Since: 27 Jul 2021 | Total Posts: 2

My Published Posts

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