What is E-way bill under GST?

E-way bill or Electronic bill is the legal requirement necessary for the movement of the goods. Every registered person need to furnish E-way if the quantum of value of goods is beyond Rs 50000. E-way billis necessary for the movement of goods therefore even if there is no supply but only movement involve then in this situation also E-way bill necessary. Generation of E-way bill can be done through GST portal.

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Who should generate E-way bill?

Generation of e-way will differ from one condition to another condition. 1) When goods are moved by registered person without transporter:- if goods are moved by Registered person through his own medium then under such circumstances E-way bill must be generated by such Registered Person.
2) When goods are moved by registered person with the help of transporter:-if goods are transported by registered person through Transporter then in such situation either Registered person or Transporter anyone can generate E-way bill.
3) When goods are moved by unregistered person through his or transporter medium:-If goods are moved by unregistered transporter through his own medium of transport then it will be his responsibility to generate e-way bill. However if such person transfer the goods through transporter then either he/she himself or transporter will generate the e-way bill.
4) When goods are moved by unregistered person to registered person with or without the help of transporter:-If goods are moved by unregistered person to registered person without the help of transporter then it is the responsibility of registered person to generate e-way bill . However registered person must known in advance regarding such movement of Goods.If in this case movement done through transporter then either transporter or registered person can generate e-way bill.

Q3) What are the condition in which e-way bill is not mandatory?

Under the following situation E-way bill is not count to be necessary :- 1.Where goods are being transported by a non-motorised conveyance.
2.Where goods are being transported from the customs port, airport, air cargo complex and land customs station to an Inland Container Depot (ICD) or a Container Freight Station (CFS) for clearance by customs.
3.Where goods are being transported as transit cargo from or to Nepal or Bhutan.
4.Where goods are being transported up to a distance of 20 KMs from the place of the business of the consignor to a weigh-bridge for weighing or from the weigh-bridge back to the place of the business of the said consignor. However, in this case, the movement of goods has to be accompanied by a delivery challan.
5.Where goods are being transported by rail and the consignor of goods is the Central Government, State Governments or a local authority.
6.Where empty cargo containers are being transported.
7.Where the following e-way bill exempted items are being transported :
  • Alcoholic liquor for human consumption
  • Petroleum crude
  • High speed diesel/Natural Gas.
  • Motor spirit (commonly known as petrol)
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GST Service Private Portal

Sadashiv Peth, Near Lal Bahadur Shastri Road
Pune - 411 030, Maharashtra, India.

Email: support@gst-gov.org

Mobile : +91 9422347147