What is an E-Way Bill
E-Way Bill is an electronically generated document which can be generated on the GSTN (common portal). A ‘movement’ of goods of more than Rs 50,000 from one place to another. E-WayBill will also be allowed to be generated or canceled through SMS.
When an E-WayBill is generated on the common portal, a unique E-WayBill number(EBN) is allocated and is available to the supplier the recipient and the transporter on the common portal.
When Should an E-Way Bill is generated
The E-WayBill under the GST regime is required to be generated by
1.Every registered person who causes movement of Goods on consignment
- In relation to a supply(E.g. Sales) or
- For reasons other than supply (E.g Sales Return, Branch Transfer etc) or
- Due to inward supply from an unregistered person
- Every unregistered person who causes movement of Goods.
Who can generate an E-Way Bill
E-WayBill must be generated when there is a movement of goods i.e. more than Rs. 50,000 from a Registered Person. A registered person or the transporter may choose to generate and carry e-way bill when the value of goods is less than Rs. 50,000. Whereas Unregistered person or their transporter may also choose to generate an e-way bill. It indicates that E-Way Bill can be generated for registers and unregistered persons.
Who | Time | Annexure Part | Form |
Registered person in GST | Ahead of Goods Movement | Complete Part A | Form GST INS-1 |
Registered person is consignee or consignor | Ahead of Goods Movement | Complete Part B | Form GST INS-1 |
Registered person is consignor or consignee and goods are transferred over to the transporter of goods | Ahead of Goods Movement | Complete Part A & B | Form GST INS-1 |
Transporter of Goods | Ahead of Goods Movement | Complete Form GST INS-1 if consignor does not | – |
Recipient is registered to the unregistered person | Recipient Undertakes compliance assuming as supplier | – | – |
What is the validity of an E-Way Bill?
An E-WayBill is based on the distance traveled by the goods. Validity is calculated from Distance and valid Period of generation of the e-way bill as shown below.
Sr. no. | Distance | Validity Period |
1 | Less than 100 kilometer | 1 Day |
2 | 100 kilometers or more but less than 300 kilometer | 3 Days |
3 | 300 kilometers or more but less than 500 kilometer | 5 Days |
4 | 500 kilometers or more but less than 1000 kilometer | 10 Days |
5 | 1000 kilometer or more | 20 Days |
How To Generate E-Way Bill
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A must read article for any one who deals with GST and E Way Bill because, it covers almost all the spheres of E Way Bill and its generation.
Excellent one!
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Please confirm if some buy any material above 50,000/- for personal use ,so that person require E-way Bill ,
if yes, how to issue E-waybill without GST Number