As GST council has mandated the implementation of e way bill under GST from 1st February 2018 for inter state movement and from 1st June 2018 for Intra- state Movement of Goods thus it is Important to Know Basics of E Way Bill.

What is E Way Bill?

A E Way Bill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route. ( Refer Rule 138 of the CGST Rules, 2017).

Who is required to Generate E Way Bill under GST?

Primary responsibility to generate E Way Bill is of Registered Person. In case of Movement of good by unregistered person to another Unregistered Person, Unregistered Person require to Generate E Way Bill. BUT if Both Registered and unregistered Person fails to Generate E way Bill, the responsibility will be of Transporters to generate E Way Bill.

When to Generate E Way Bill under GST?

E Way Bill is an electronic bill which will be required for the movement of goods in case the value of the goods are above 50 thousand rupees.

E way bill is must for following nature of Transactions:

  • Sale of Goods.
  • Return of Sold Goods
  • Branch Transfer
  • Barter/Exchange

When E way Bill is not required?

1. When goods being transported by a non-motorised conveyance;

2. When goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

3. Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017

4. in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State; and

5. Consignment value less than Rs. 50,000/.

How/ From Where to Generate E way Bill E Way Bill under GST?

E-way bill can be generated through E way Bill Portal or through an SMS. Or through Mobile APP/API

Who is require to fill which Part of  EBW Form?

Sr. No Situation Form No.
1 Registered Person under GST PART A OF EBW-01
2 Registered Person is Consignor/Consignee PART B OF EBW-01
3 Registered Person is Recipient of Goods PART B OF EBW-01
4. Transporter( based on invoice/bill of supply/delivery challan of Supplier of Goods ) PART A OF EBW-01

What will be the Validity of  E way Bill?

  • Less Than 100 Kms – 1 Day
  • For every additional 100 Kms or part thereof – Every Additional 1 Day

Basic Documents Required for E way Bill?

Invoice/Bill of Supply/Challan Copy/Vehicle No./Transporter Ids etc.

Check Out Eway Bill Rules Under GST Here

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Qualification: CA in Practice
Company: S T R & ASSOCIATES
Location: Mumbai, Maharashtra, IN
Member Since: 27 Jun 2017 | Total Posts: 2

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