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.
|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