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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 genuineness of supply of goods from one place to another.
E-way bill 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)
When should an E-Way Bill be generated?
E-way bill is required to be generated for any movement of goods, due to any of following reasons:
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E-way bill will also be allowed to be generated or canceled through SMS.
When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
Once a GST E-Way Bill is generated but goods were not transported or are not being transported, then the GST e-way bill can be cancelled through the GST portal or through a GST Facilitation Centre within 24 hours of generation of the e-way bill.
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 |
No e-way bill is required to be generated in the following cases
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.
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:
Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying the multiple consignments of various consignors and consignees in one vehicle wherein he is required to carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.
A transporter can generate the consolidated e-way bills for movement of multiple consignments in one vehicle.
Consolidated EWB is like a trip sheet and it contains details of different EWBs which are moving towards one direction, and these EWBs will have different validity periods.
Hence, Consolidated EWB is not having any independent validity period. However, individual consignment specified in the corresponding EWB in the Consolidated EWB should reach the destination as per its validity period of that individual EWB.
The GST council in earlier meeting in October had decided that E-way bill would be introduced in staggered manner from January 1 and subsequently nationwide from April1.
In the recent 25th GST council meeting was finally decided that the e-way bill is now introduced and will be applicable from 1st February 2018 across the nation.
The states can opt to follow the e-way bill system any time before 1st June 2018 From 1st June 2018 e-way bill rules will uniformly apply to all states.
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