All about eWay Bill

What is an eWay Bill?

EWay bill is an digital manner bill for movement of goods to be generated at the eWay bill Portal. A GST registered character cannot transport goods in a vehicle whose price exceeds Rs. 50,000 (single invoice/bill/transport challan) with out an e-manner bill that is generated on ewaybillgst.gov.in instead, Eway bill also can be generated or cancelled via SMS, Android App and with the aid of website-to-site integration thru API. when an eway bill is generated, a completely unique Eway Bill Number (EBN) is allotted and is available to the supplier, recipient, and the transporter.

When Should eWay Bill be issued?

 eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000( either each Invoice or in (aggregate of all Invoices in a vehicle/ Conveyance)# )  –

1. In relation to a ‘supply’
2. For reasons other than a ‘supply’ ( say a return)
3. Due to inward ‘supply’ from an unregistered person
4. For this purpose, a supply may be either of the following:

1. A supply made for a consideration (payment) in the course of business
2. A supply made for a consideration (payment) which may not be in the course of business

A supply without consideration (without payment)In simpler terms,  the term ‘supply’ usually means a:

1. Sale – sale of goods and payment made
2. Transfer – branch transfers for instance
3. Barter/Exchange – where the payment is by goods instead of in money

Therefore, eWay Bills must be generated on the common portal for all these types of movements. For certain specified Goods, the eway bill needs to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000:

1. Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker,
2. Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

Who need to Generate an eWay Bill?

Registered person – Eway invoice need to be generated while there may be a movement of goods of extra than Rs 50,000 in cost to or from a Registered man or woman. A Registered person or the transporter may also pick to generate and bring eway bill even if the fee of goods is much less than Rs 50,000.

Unregistered Persons – Unregistered persons also are required to generate e-way invoice. however, where a supply is made by way of an unregistered character to a registered person, the receiver will ought to make certain all the compliances are met as though they were the dealer.

Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.

Cases when eWay bill is Not Required

In the following cases it is not necessary to generate e-Way Bil:

1. The mode of transport is non-motor vehicle
2. 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.
3. Goods transported under Customs supervision or under customs seal
4. Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
5. Transit cargo transported to or from Nepal or Bhutan
6. Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
7. Empty Cargo containers are being transported
8. 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.
9. Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
10. Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
11. 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.

 Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.

Documents or Details required to generate eWay Bill

1. Invoice/ Bill of Supply/ Challan related to the consignment of goods
2. Transport by road – Transporter ID or Vehicle number
3. Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document