An electric waybill is required for movement of goods. For any movement of goods by a registered person for the value of more than Rs.50,000 e-way bill is mandatory. The e-way bill can be generated on the GST portal. This is required for interstate and intrastate both. Generation of the e-way bill is compulsory from 1st Feb 2018.
Who is required to generate E-way bill or when should an e-way bill issue?
- The registered person when there is the movement of goods
- In relation to the supply like normal sale activity
- In relation to the return of sale, transfer from one branch to another
- Inward supply from an unregistered person. Unregistered Person making movement of goods
Note: When supply is made by an unregistered person to a registered person, the party receiving goods will have to fulfill the compliances. Transporter also needs to generate the e-way bill if the supplier has not generated the e-way bill.
When is e-way bill not required?
- Transporting goods within the same state for distance less than10 km from the place of business of transporter to the person receiving goods or from the place of a supplier to the place of the transporter.
- The mode of transport is the non-motor vehicle
- Goods transported from port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
- Transport of specified goods
Documents required for an e-way bill
- Invoice/ Bill of Supply/ Challan related to the consignment of goods.
- Transport by road – Transporter ID or Vehicle number.
- Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.
The validity of the e-way bill
The date is computed from the time of generation of the e-way bill.
|Distance||Validity of EWB|
|Less Than 100 Km||1 Day|
|For every additional 100 Kms or part thereof||additional 1 Day|
Cancellation of the e-way bill
E-way bill can be canceled if goods are either not transported or goods transported are not as per the details filled up in the e-way bill.
However e-way bill cannot be canceled if it has been verified in transit.
States notifying the e-way bill
States that have notified e-Way bill for mandatory inter-state transport of goods:
Rest of the 25 States and 7 Union territories have joined the e-Way Bill league on trial Basis till 31st January 2018.
Starting from 1st February 2018, all the registered suppliers or the transporters/ recipients as the case may be belonging to these 25 States and 7 Union territories must compulsorily generate e-Way Bill for Inter-State movement of goods.
13 States have agreed to implement e-Way Bills for Intra-State movement of Goods with effect from 1st February 2018. These are:
- Andhra Pradesh
- Arunachal Pradesh
- Tamil Nadu
- Uttar Pradesh and