E-Way Bill is mandatory from 1st April, 2018 for all Inter-State movement of goods.
Till then e-way bill can be generated on voluntary basis.
Register on e-way bill portal (http://ewaybillgst.gov.in) by using your GSTIN. Don’t wait till 1st April, 2018.
Important Point to be noted by Supplier/Recipients of Goods
> E-way bill for inter-State movement of goods will be implemented from 1st April, 2018. Till then e-way bill can be generated on voluntary basis.
> You can presently register on the portal of e-way bill namely http://ewaybillgst.gov.in by using your GSTIN. You don’t need to wait till 1st April, 2018.
> E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50,000/- which includes tax, but doesn’t include value of exempted goods.
> No e-way bill is required if the value of the goods in an individual consignment is less than Rs. 50,000/-, even if the total value of all such consignments is more than Rs. 50,000/- in a single conveyance.
> In case of movement of goods on account of job-work, the supplier or the registered job-worker is required to generate the e-way bill.
> Supplier can authorize the transporter, courier agency and e-commerce operator to fill even PART-A of e-way bill on his behalf.
> If the distance between the principal place of business of the supplier to the place of business of the transporter is less than 50 Km, PART-B of the e-way bill is not required. Only PART-A of e-way bill is required to be filled.
> Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours, whichever is earlier.
> Where goods are transported by railways or air or vessel, the e-way bill shall be generated by the registered supplier/recipient only and not by the transporter, but e-way bill is required to be produced at the time of delivery of goods.
> The validity of e-way bill is one day upto 100 Km (20 Km in case of Over-dimensional Cargo). For every 100 Km or part thereafter, it is one additional day.