E-Way Bill

E-Way Bill

1. Understanding E-way Bill

E-way bill is an electronic bill which is required to moove the goods of more than Rs.50,000/- or more in a vehicle, the goods can not be moved in such a case without an e-way bill. An E-way bill can be generated on the web portal of the E-way bill or with the help of an sms or through the android app and it can also be cancelled with the help of the three means.

2. When E-way bill required to be issued

An E-way bill is required to be generated when the value of goods moved in a vehicle is of more than Rs.50,000/- either through one invoice or through the aggregate of all invoices.

i. In case a supply takes place
ii. In case of return of goods
iii. In case of inward supplied made from unregistered persons.

For the purpose of an E-way bill supply means;

i. Supply of goods made for a consideration in the course of business
ii. Supply made for a consideration which is not in the course of business
iii. Supply made without consideration which generally means:

a. Branch transfers
b. Barter/Exchange

In the following cases the E-way bill must be generated even if the value of the consignment is not more than Rs.50,000/-

i. Inter State movement of goods by the principal to the job worker.
ii. Inter State movement of handicraft goods by a dealer exempted from GSt registration.

3. Who will be resonsible to generate the E-way bill

i. Registered person : A Registered person is required to generate an E-way bill when there is a movement of Goods of value more than Rs. 50,000/-, the transportor or the registered person may also opt for the generation of e-way bill for the movement of goods for a value of less than Rs. 50,000/-

ii. Unregisterd person : Unregistered persons are also required to comply with the E-way bill provisions, however if an unregistered person makes the supply to a registered person the later one will be responsible for the compliance of the provisions as if he is the supplier.

iii. Transporter : Transporters carrying the goods by road, rail, air etc. also required to generate the e-way bill if the supplier has not generated the same.

When a transporter is carrying multiple consignments he will be required to use form EWB-02 to generate a consolidated E-way bill, by providing the e-way bill numbers of each consignment.

4. Cases where the provisions of E-way bill not applicable

In the following cases there is no requirement of E-way bill even if the value of supply is more than Rs.50,000/-

i. In case of transport of goods through non-motor vehicle

ii. Transport of goods from port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by customs.

iii. Transport of Specified goods.

Note : In case where the distance between the consigner or consignee and the transporter is less than 10kms and the transport is within the state, Part-B of the e-way bill is not required to be filled.

5. Validity of E-way bill

An E-way bill is valid for :

i. One day if the distance is less than 100 kms
ii. Additional one day for every additional 100 kms or part thereof.

6. Documents required for the purpose of E-way bill generation
i. Invoice/Bill of Supply/Delivery Challan
ii.Transport by road-Transporter Id or vehicle number
iii. Transport by rail, air or ship-Transporter id, Transport document number and date on the document.