An e-Way Bill is an electronic document generated on the e-Way Bill Portal for the movement of goods. If you’re a GST registered person and the value of your goods in a vehicle exceeds Rs. 50,000, you need to create an e-way bill on ewaybillgst.gov.in
Additionally, you can also generate or cancel an e-Way bill through SMS, an Android app, or site-to-site integration via API. It’s crucial to verify the GSTIN using the GST search tool before using it. Once the e-Way bill is generated, a unique E-Way Bill Number (EBN) is assigned, accessible to the supplier, recipient, and transporter.
When is it necessary to issue an E-Way Bill?
An eWay bill should be generated for the movement of goods in a vehicle of value exceeding Rs. 50,000, whether it’s for a supply, return, or inward supply from an unregistered person. A ‘supply’ can include sales, transfers, or barter/exchange, either with payment or without.
In simpler terms, e-Way Bills are required for various types of movements, including sales, transfers, and barter/exchange, where the payment may be in goods instead of money. Even if the consignment value is below Rs. 50,000, e-Way Bills are mandatory for specific goods like inter-state movement from a Principal to a Job-worker or the inter-state transport of handicraft goods by a GST-exempt dealer.
Who Needs to Create an E-Way Bill?
- Registered Individuals: An E-Way bill is necessary for the movement of goods valued over Rs. 50,000 to or from a registered person. Even if the value is below Rs. 50,000, the registered person or the transporter has the option to generate and carry an E-Way bill.
- Unregistered Individuals: Unregistered individuals must also generate an E-Way bill. In cases where an unregistered person supplies goods to a registered person, the responsibility for meeting compliance requirements falls on the receiver as if they were the supplier.
- Transporters: Transporters using various modes like road, air, or rail must generate an E-Way bill if the supplier hasn’t done so. This ensures compliance and proper documentation for the movement of goods.
Instances When E-Way Bill is Not Mandatory:
- Non-Motor Vehicle Transportation: No e-Way bill is needed if the goods are transported via non-motor vehicles.
- Customs Clearance Movements: Goods moving from Customs ports, airports, air cargo complexes, or land customs stations to Inland Container Depots (ICDs) or Container Freight Stations (CFSs) for customs clearance do not require an e-Way bill.
- Customs Supervision or Seal: If goods are transported under Customs supervision or with Customs seals, the generation of an e-Way bill is not necessary.
- Customs Bonded Movement: Movement of goods under Customs Bond from ICD to Customs port or between customs stations doesn’t require an e-Way bill.
- Transit to Nepal or Bhutan: Goods in transit to or from Nepal or Bhutan are exempt from the e-Way bill requirement.
- Defense Formation Movement: Movement of goods by defense formations under the Ministry of Defense as the consignor or consignee is exempt from e-Way bill obligations.
- Empty Cargo Containers: Transportation of empty cargo containers does not require an e-Way bill.
- Weighment Within 20 Kms: If the consignor is transporting goods between their place of business and a weighbridge for weighment within a distance of 20 kms, accompanied by a delivery challan, an e-Way bill is not needed.
- Rail Transport by Government Bodies: Goods transported by rail where the consignor is the Central Government, State Governments, or a local authority are exempt from e-Way bill requirements.
- Exempted Goods and Special Categories: Certain specified goods listed as exempt in State/Union territory GST rules and specific categories mentioned in Central tax rate notifications are exempt from e-Way bill obligations.
Note: For movements within the same state where the distance between the consigner/consignee and the transporter is less than 50 kms, and the transport is within the same state, Part B of the e-Way bill is not required to be filled.
