According to 24th GST Council Meet held on 16th December 2017:

1. E way bill rules will be rolled out on a trial basis from 16th Jan 2018

2. The e-way bill rules will be implemented in India from 1st February 2018

3. The states can opt to follow the e-way bill system anytime before 1st June 2018

4. From 1st June 2018 e-way bill rules will uniformly apply to all states.
Finally, the GST council has mandated the implementation of e way bill from 1st February 2018 , but as said above its not mandatory for all states yet.
So what is this E-Waybill ?
E-way bill is an electronic way bill for movement of goods which can be generated on the GST Portal ( gst.gov.in) .It would be essential for movement of goods of more than Rs 50,000  in value. In case of unregistered or registered , its compulsory to generate E-waybill.
A ‘movement’ of goods of more than Rs 50,000 in value cannot be made by a registered person without an e-way bill.
There are rumors :-   E-way bill will also be allowed to be generated or canceled through SMS.
WHO CAN GENERATE E-WAYBILL ?
  • E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than Rs 50,000.
  • Unregistered persons or their transporters may also choose to generate an e-way bill. This means that an e-way bill can be generated by both registered and unregistered persons. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliance are met as if they were the supplier. 

What is a ‘Supply’ in Case of 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)

Expected GST E-Way Bill Validity Period According to the Distance as :-

Sr. no. Distance Validity Period
1 Less than 100 km 1 Day
2 100 km or more but less than 300 km 3 Days
3. 300 km or more but less than 500 km 5 Days
4. 500 km or more but less than 1000 km 10 Days
5. 1000 km or more 20 Days

We would be Updating More on above Concern . Thank You

Attention trade and transporters, e-way bill to become mandatory for inter-State movement of goods from 1st February 2018

GST e-Way Bill generation- Things you must know

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Name: Sivam
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4 responses to “E-Waybill under GST”

  1. dharmesh dutia says:

    sir,
    in case my goods value is below Rs. 50,000/- and distance is less than 10 km in out of Maharashtra. then generation of e-way bill is necessary or not?
    please clarify my doubt..

    • SUNITA Y says:

      E-way is not to be prepared. Because E-way Applicable when movement of goods of value MORE THAN RS. 50,0000/-

  2. srinivas poduri says:

    Sir
    very very bad implementation of E-way bill. All states implement their own portal for road permits. What tis meaning of one nation one tax.
    GST IS WASTE .

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