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Everyone is aware how hastily this tax regime GST was implemented without any prior preparation.One of the threat observed these days due to GST is E-Way bill. The very next question clicking your mind will be what is E-Way bill so the answer to your curiosity is it is the bill to be kept by the transporters for movement of goods. Now the very obvious thought is that how this e way bill is threat as in the previous tax laws also there was a same requirement of keeping a transportation bill.

But in the current provisions of GST a drastic change has been made as in the previous tax laws is that if you are transporting the goods within the same state no bill was required but now if you are moving the goods of value exceeding Rs. 50000/- even within the same state then also you are required to have e way bill which has created an unnecessary burden on the dealers. Although the govt on its end has tried to give relaxation by allowing the movement of 154 Items of daily use without e way bill but the problem still persists in the case of branded food, Machinery parts, sanitary items etc where e way bill is required.

Another change in E way bill is that prior to GST the Road permit was to be generated by the buyer but after GST E way bill is required to be generated by the supplier which comprises of two parts out of which one is to be filed by the supplier and the other one is to be filed by the transporter but the practical situation is far different as you cannot rely upon the transporter for filing the form which is ultimately filed by supplier. Taking into consideration the matter of movement of goods within the same city a new E way bill 2 has been launched for the transporters in case they are transporting more than one consignment in single carriage.

Situations where you need to issue E-Way bill

  1. For the movement of taxable goods exceeding the distance of 10km.
  2. when the taxable goods are sold i.e by the seller of goods.
  3. Even if goods are moved for a reason other than sale e.g job work, sample, transfer of goods from one godown to another.
  4. when purchase is made from an unregistered dealer i.e the buyer has to issue the E way bill if the seller is not registered under GST.

Validity of E-Way bill

  • upto 100 km                                        –    1 day
  • For every 100km or part thereof     –   1 additional day

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April 2024