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e-Way Bill

Last updated on 17 August, 2018

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What is an e-way bill?

An e-way bill is a permit needed for inter-state and intra-state transportation of goods worth more than Rs. 50,000. It contains details of the goods, the consignor, the recipient and the transporter. It can be electronically generated through the GSTN.

The e-way bill has been made mandatory for inter-state supplies from April 1, 2018 and for intra-state supplies from April 25, 2018 in certain states (Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim, and Puducherry).

The following updates have been made for a few states:

Delhi

West Bengal

Tamil Nadu

Learn more about the latest update on e-way bill system for intra-state movement of goods here.

What are the contents of an e-way bill?

An e-way bill has two main components:

When is an e-way bill generated?

An e-way bill must be generated before the goods are shipped and it should include details of the goods, their consignor, recipient and transporter.

An e-way bill is generated for:

Who should generate an e-way bill?

Note: The consignor can authorize the transporter/courier agency/e-commerce operator to fill PART-A of the e-way bill on their behalf.

An e-way bill should be generated irrespective of the value of the consignment (even if the value is lesser than Rs.50,000) in two cases: 

How is an e-way bill generated?

The bill can be issued from the GSTN. Learn how to create an e-way bill through the GSTN. Once it’s generated, the supplier, the recipient, and the driver involved in transportation of the goods will be provided an e-way bill number (EBN). Alternatively, the supplier can generate and cancel e-way bills through SMS, if they do not have access to internet. However, to initiate this process, the supplier should first log on to the GSTN portal, and choose the ‘For SMS’ option from the ‘Registration’ tab on the dashboard.

The details of the generated e-way bill will be made available on the common portal for the recipient. The recipient of the supply should either accept or reject it on the portal. If the recipient doesn’t take any action within 72 hours, the e-way bill is considered ‘accepted’.

Form GST EWB-01

INS-01

Note: The Part-B details need not be updated if the distance covered by the vehicle is 50km or lesser. In this case, the e-way bill can be generated with only the Part-A details.  

Validity of an e-way bill

The validity of an e-way bill is based on the distance travelled.

eway bill validity

Documents to be carried by the person in charge of transportation of the goods:

Exemptions:

An e-way bill is not required in the following cases:

Note: If the consignment contains both - exempt and taxable goods, the value of exempt goods is excluded from the value of the consignment.

Verification of documents and supplies

What are the penalties associated with the e-way bill?

If a consignment is found without an e-way bill, the concerned person should pay a penalty of Rs. 10,000 or the equivalent amount of tax evaded (the greater of the two).



       
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