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Overview – e-Way Bills

In the GST regime, an e-Way Bill is an electronically generated document required for the movement of goods, either within a state or across states. It must be carried by the person in charge of the conveyance transporting the consignment. In Zoho Books, you can create e-Way Bills for invoices, bills of supply, credit notes, and delivery challans.

An e-Way Bill consists of two parts: Part A and Part B.

  • Part A contains details of the consignor, consignee, supply type, and item details.
  • Part B includes the transportation details of the consignment, such as the vehicle type, vehicle number, distance, etc.

If you are initiating the movement of goods and transporting them yourself, you must furnish both Part A and Part B. However, if transportation is outsourced, the transporter is responsible for providing the details in Part B.

The consignor (or sender) can also authorise a consignee, such as the buyer, transporter, courier agency, or e-commerce operator, to fill in Part A of the e-Way Bill on their behalf.

When Is an e-Way Bill Necessary (or Unnecessary)?

An e-Way Bill is mandatory at the time of movement of goods, as per the guidelines mentioned below. However, there are certain cases where an e-Way Bill is not required, even though goods are being transported from one place to another.

An e-Way Bill Is Necessary in the Following Cases:

  • When you move goods valued above the threshold limit specified by the state, irrespective of the mode of transport.
  • When you move any goods outside the state for job work, regardless of the value.
  • When you transport handicraft goods, regardless of the value.
  • When goods are transported up to a distance of 50 km, an e-Way Bill must be generated with Part A details only; Part B is not required.

During the movement of goods, the transporter must carry a transport document such as an Invoice, Bill of Supply, or Delivery Challan with the e-Way Bill number mentioned on it.

An e-Way Bill Is Not Necessary in the Following Cases:

  • When you supply goods valued at less than ₹50,000, regardless of the destination.
  • When goods are transported by non-motorised vehicles.
  • When the place of departure is a port, airport, air cargo station, or any location where clearance is handled by the Customs Department.
  • When you transport certain exempted goods specified in the GST law.

Here’s a glimpse of how e-Way Bills can be generated and managed in Zoho Books.