E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN.  It is required  for the  ‘movement’ of goods of more than Rs 50,000.

When E-Way Bill Generated:

Every registered person whose  movement of goods of consignment value exceeding fifty thousand rupees

  • In relation to a supply;
  • For reasons other than supply
  • Due to inward supply from an unregistered person.

Supply in E-Way Bill:

A supply may be –

  • Supplied for a consideration (means payment) in the course of business
  • Supplies made for a consideration (payment) which may not be in the course of business
  • Supplies without consideration ( without payment)

Basically supply means –

Sale – sale of goods and payment made

Transfer – say branch transfers

Barter/Exchange – Payment by goods instead of money.

Validity of E-Way Bill:

Distance Validity
Less than 100km 1 day
100km to 300km 3 days
300km to 500km 5 days
500km to 1000km 10 days
1000km or more 15 days

Documents to be carried:

The person in charge of a conveyance shall carry —

  • The invoice or bill of supply or delivery challan, as the case may be;
  • Copy of the e-way bill or the e-way bill number, either physically.
  • Delivery challan, where the goods are transported other than by way of supply.

Who can generate E-Way Bill:

Who When Annexure Part Form
Registered person in GST Before movement of goods Complete Part A Form GST INS-1
Registered person is consignee or consignor Before movement of goods Complete Part B Form GST INS-1
Registered person is consignor or consignee and goods are transferred over to the transporter of goods Before movement of goods Complete Part A & B Form GST INS-1
Transporter of Goods Before movement of goods Complete Form GST INS-1 if consignor does not
Recipient is registered to the unregistered person Compliance to be done by Recipient as if he is the Supplier

Inspection and verification of goods:

A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST INS – 03 within 24 hours of inspection and the final report in Part B of FORM GST INS – 03 shall be recorded within 30 days of the inspection.  The physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless specific information relating to evasion of tax is made available subsequently

The guidelines said that, “Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in (prescribed form) on the common (GSTN) portal.

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Qualification: CA in Practice
Company: VMH & CO
Location: BANGALORE, Karnataka, IN
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  1. sanjeev baijal says:

    Our godown is 8.5 km from main shop. How can we tra ager
    Our stock.
    Godown challan is applicable.
    E way is not compulsory for us?
    Thank you

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November 2020