Page Contents
E-way bill is an electronic way bill for movement of goods which can be generated on GSTN portal. E-way bill contains the details of transported goods besides the name of consignor and consignee of such goods.
It is the evidence of realness of supply of goods from one place to another.
This is required to be generated for consignment of goods of value exceeding Rs 50000. (Generating an e-way bill for consignments valuing less than Rs 50000 is optional)
In relation to supply
For reasons other than supply
For inward supply from an unregistered persons
Validity of E-Way Bill
Distance | Valid for |
Upto 100 km | 1 day |
100 km or more but less than 300 km | 3 day |
300 km or more but less than 500 km | 5 day |
500 km or more but less than 1000 km | 10 day |
More than 1000 km | 15 day |
Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017
Goods being transported by a motorless conveyance;
Product being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs
In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State;
Consignment value less than Rs. 50,000/
Goods worth more than Rs.50, 000 are transported from one place to another an e-way bill is required.
In case goods are transported without an e-way bill, the goods can be seized by a GST officer and penalty could be levied.
Read more about: What is core Business Activity GST
Read more about: All about GST Offenses, Penalties, and Appeals
Documents Required for Transport under GST
In addition to the GST E-Way Bill, a person-in-charge of conveyance of goods is required to carry the following documents for inspection by authorities at any time:
Invoice or bill of supply or delivery challans and invoice reference number from the GST common portal, obtained by uploading a copy of the GST tax invoice issued in FORM GST INV-1.
Copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded onto the vehicle. in such manner as may be notified.
Major improvements over the last set of rules, as approved by the Council now, are as follows:
Navigating Complex Taxation of Rental Income for Indian Landlords Rental income can be a significant source of revenue for property… Read More
Setting Up A Business With 100% Export Oriented Units (EOUs) along with FDI Foreign investors must first assess their entry… Read More
Important Points for Taxation of Share Transaction & Disclosing F&O Income The income from these transactions should be reported under… Read More
Overview on International Financial Services Centre in GIFT City An International Financial Services Centre (IFSC) is a jurisdiction that caters… Read More
Why you should file ITR even if your income is less than INR 2.5 Lakhs ? While it may not… Read More
Form No. 67 filling for availing Foreign Tax Credit is a directory nature & not Compulsory. In Matter of Ms.… Read More