What is E-Way Bill?
The E-Way bill system was implemented by the Government of India to regulate the movement of goods within the country. E-Way bill or Electronic Way Bill is generated on the E-Way Bill portal (www.ewaybillgst.gov.in). It is mandatory for a GST registered person to generate an E-Way Bill to transport goods of value above Rs. 50,000 in a vehicle. A unique E-Way Bill Number (EBN) is generated whenever an E-Way bill is issued.
When should E-Way bill be generated?
An E-Way bill shall be generated in case of movement of goods of value above Rs. 50,000, in a vehicle, either in each invoice or in aggregate of all invoices, in the following cases:
- When there is a ‘supply’
- When there is movement other than supply such as returns
- When there is a movement of goods from an unregistered dealer to a registered dealer
For certain specified goods, the E-Way bill needs to be generated mandatorily even if the value of the consignment of goods is less than Rs. 50,000:
- Inter-State movement of goods by the Principal to the Job-worker by Principal/ registered Job-worker,
- Inter-State Transport of Handicraft goods by a dealer exempted from GST registration
Who can generate the E-Way bill?
The E-Way bill can be generated by:
- Registered Supplier: A registered supplier is required to generate an E-Way bill in case the goods are worth Rs. 50,000 or more. The supplier may voluntarily even generate an E-Way bill, even if the value is below Rs. 50,000
- Unregistered person: An unregistered person is also required to generate an E-Way bill if the requirements for generation of E-Way bill are met. However, in case the supply is made by an unregistered person to a registered person, the registered person receiving the goods shall have to generate the E-Way bill as if the person receiving the goods was the supplier
- Transporter: The transported carrying the goods shall have to generate the E-Way bill in case the person supplying the goods has not generated an E-Way bill
When is E-Way bill not required?
In the following cases it is not necessary to generate E-Way Bill:
- The mode of transport is non-motor vehicle
- Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
- Goods transported under Customs supervision or under customs seal
- Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
- Transit cargo transported to or from Nepal or Bhutan
- Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
- Empty Cargo containers are being transported
- Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.
- Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
- Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
- Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.
