e-Way Bill- Basic things you must know

1. What is e-Way Bill ?

  • It is an electronic way bill for the movement of goods with value more than Rs. 50,000/-
  • It will be generated on e way bill portal.
  • SMS facility will also be provided to generate & cancel e-way bill.
  • On generation of e-way bill, a unique e-way bill number is allocated and made available to supplier of goods, recipient & transporter of those goods.

2. When e-way bill not required?

  • When non-motorised vehicle is used for transportation of goods
  • Movement of goods from port, airport, air cargo complex or land customs station to Inland container depot (ICD) or container freight station (CFS) for custom clearance.
  • Transport of specified goods
  • Where the distance between consignor or consignee and transporter is less than 10 Kms and within state then Part B of e-way bill is not required to be filled i.e. vehicle details are not required to be filled.

3. Who will generate e-way bill ?

  • Every registered person who causes movement of goods of consignment value exceeding Rs.50,000/- in relation to supply; or reasons other than supply
  • Every registered person who causes inward supply from an un registered person.
  • If the consignor & consignee both not generate e-way bill then transporter is required to generate e-way bill whether he is registered or not.
  • Unregistered transporter can enrol on the e-way portal and generate e-way bill.

4. What is the applicability date for e-way bill ?

The following states have notified e-Way bill for mandatory inter-state transport of goods:

  1. Karnataka
  2. Uttarakhand
  3. Rajasthan
  4. Kerala

Rest of the 25 States and 7 Union territories have joined the e-Way Bill league on trial Basis till 31st January 2018.

Starting from 1st February 2018, all the registered suppliers or the transporters/ recipients as the case may be belonging to these 25 States and 7 Union territories must compulsorily generate e-Way Bill for Inter-State movement of goods.

13 States have agreed to implement e-Way Bills for Intra-State movement of Goods with effect from 1st February 2018. These are:

  • Andhra Pradesh,
  • Arunachal Pradesh,
  • Bihar,
  • Haryana,
  • Jharkhand,
  • Karnataka,
  • Kerala,
  • Puducherry(UT),
  • Sikkim,
  • Tamil Nadu,
  • Telangana,
  • Uttar Pradesh and
  • Uttarakhand.

5. Validity of e-way bill ?

  • Validity of e-way bill is calculated from the date & time of generation of e-way bill.
  • For less than 100 Kms——–way bill is valid for 1 day.
  • For every additional 100 Kms or part thereof—– additional 1 Day.

6. What are the documents which are required for generating e-way bill ?

  • Transport by Road—Vehicle no. or Transporter ID.
  • Invoice/ Bill of Supply/ Challan related to the consignment of goods.
  • Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.+

7. Benefits of E-way Bill

Click Here to Check Out the E way Bill rules under GST



Privacy Settings