E way Bill
EWay Bill is an electronic waybill that will be generated on the eWay Bill portal for the movement of goods. Without an e-way bill generated on ewaybillgst.gov.in, a GST registered person is not permitted to move goods in a vehicle with a value greater than Rs. 50,000 (Single Invoice/bill/Delivery Challan).
When to create E- Way bill
It is necessary to create an E-way bill for – Provision of things in exchange for value Provision of commodities without thought Incoming supply from an unregistered party
Transport of commodities is included in supply if it is done for any reason other than sales, such as inter-branch transfers, purchases from unregistered parties, and barter exchanges of items.
Even if the value is less than INR 50,000, an E-way bill must still be produced in some circumstances.
- The interstate movement of products from a principal to a registered job
- A dealer’s interstate transfers of handcraft products are not required to register for
Methods for Creating an E-Way Bill
A registered individual or transporter may generate an E-way Bill using any of the following procedures:
Utilising the http://ewaybill.nic.in/ web-based e-way bill system (E-way bill nic in login) Using a facility based on SMS
Using a GSP’s services (GST Suvidha Provider)
Who is able to produce an E-way Bill?
An E-way bill could be produced by:
A registered individual Unregistered individual or An elevator
However, the recipient of the products must produce an E-way bill if the supply was made by an unregistered person to a registered person.
If a supplier has not produced an E-way bill, the transporter is responsible for doing so. Unregistered transporters will be given a Transporter ID after signing up on the eWay Bill portal.
Documents or Information Needed to Create an eWay Bill
Bill of Supply, Invoice, or Challan pertaining to the shipment of goods Transporter ID or vehicle number for shipments made by road
Transporter ID, Transport document number, and document date when being transported by train, air, or ship
Situations where the generation of an E-Way Bill is not necessary
Exceptions
In the following situations, generating an e-way bill is not required:
From the transporter’s business location to the consignee’s business location, the items are transported over a distance of less than 10 kilometres inside the same state.
The products are moved from the consignor’s place of business to the transporter’s place of business inside the state over a distance of less than 10 km in preparation for onward transit.
A non-motorized vehicle is used to move the cargo.
From the port, airport, air cargo complex, and land customs station, the commodities are transferred to an inland container depot or a container freight station for customs clearance.
Regarding certain items, such as jewellery, personal things, and household items, which are listed in this list – List of Items for which e-way bills are not necessary.
Regarding the transportation of products within the zones that are specified in clause (d) of sub-rule (14) of rule 138 of the relevant state’s Goods and Services Tax Rules.
It is necessary to generate an e-way bill when transporting goods over a distance of more than 10 km but less than 50 km, however it is not necessary to provide the specifics of the conveyance in the e-way bill.
Other Important Information About the E-Way Bill
It is not necessary to prepare the e-way bill if the value of the shipment is less than Rs. 50,000.
In this scenario, the e-way bill might or might not be created. If they decide to generate an e-way bill, they can do so at their discretion by following the steps outlined above.
A produced e-way bill must be revoked if the products are not transported or are not transported in accordance with the details specified in the e-way bill. Within 24 hours of the generation of the e-way bill, the cancellation may be made online on the GST Website directly or through a GST Facilitation Center.
If an e-way bill has been verified while in transit, it cannot be cancelled.
Regardless of the value of the assignment, the eway bill must be generated by either the principle or the job worker, if registered, when goods are sent from a principal located in one state or union territory to a job worker located in any other state or union territory.
A person who has been exempted from the requirement of obtaining GST Registration under clauses I and (ii) of Section 24 must generate an e-way bill regardless of the value of the consignment if the handicraft goods are transported from one State or Union Territory to another State or Union Territory.