1. 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.
2. You can register now on the portal of e-way bill namely http://ewaybillgst.gov.in by using your GSTIN. You don’t need to wait 1st April, 2018.11 you don’t have GSTIN, then you can enrol on the portal without GSTIN too.
3. Railways have been exempted from generation and carrying of e-way bill. But railways are required to carry invoice or delivery challan etc. However, e-way bill has to be produced by the recipient before the delivery of the goods by the Railways.
4. Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered supplier or registered recipient only and not by the transporter, and the same can be generated even after the commencement of the movement of the goods.
5. If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transhipment or in case of circumstances of exceptional nature.
6. Transporters can generate consolidated e-way bills in FORM GST EWB-02.
7. 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 in a single conveyance is more than Rs. 50,000F.
8. Where the goods are transferred from one conveyance to another, details of conveyance should be updated by the transporter in Part B of FORM GST EWB-01.
9. Once verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union Territory, unless and until, specific information concerning the same is received.
10. The validity of e-way bill is one day up to 100 km (20 km in case of Over-dimensional Cargo). For every 100 km or part thereof, it is one additional day. So if the distance to transport the cargo is 500 km, the transporters have 5 days to transport the cargo with valid e-way bill. Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill.
11. E-way bill number can be assigned by supplier/recipient or transporter to another registered or enrolled transporter.