E-Way Bill

GST E-Way Bill Guide

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

  1. In relation to a supply(E.g. Sales) or 
  2. For reasons other than supply (E.g Sales Return, Branch Transfer etc) or
  3. Due to inward supply from an unregistered person
  4. 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

E-Way Bill

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Comments

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  7. 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!

  8. Pingback: GST e-way bill system may get implemented from 7th March ·

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  10. Pingback: Rajib Ghosh

    • GOPI
    • April 17, 2018

    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

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