Short Introduction to E-Way Bill

Short Introduction to E-Way Bill

E-way Bill

An E-way bill is an electronic waybill for the movement of goods that can be generated on the GSTN (common portal). A ‘movement’ of goods of more than Rs 50,000 in value cannot be made by a registered person without an e-way bill.

E-way bills 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 transporter.

When should an e-way bill be generated?

E-way bill will be generated when there is the movement of goods –

• In relation to a ‘supply’
• For reasons other than a ‘supply’ ( say a return)
• Due to inward ‘supply’ from an unregistered person

Meaning of ‘Supply’ in case of e-way bill

A supply may be –

• Supplied for a consideration (means payment) in the course of business
• Supplies made for a consideration (payment) which may not be in the course of business
• A Supplies without consideration ( without payment)

Therefore, e-way bills must be generated on the common portal for all types of movements.

Who can generate an e-way bill?

• An E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person but in U.P. the limit is Rs 5,000.
• The registered person or the transporter may choose to generate and carry e-way bill even if value of goods is less than Rs 50,000.
• Unregistered persons or his transporter may also choose to generate e-way bill. Which means e-way bill can be generated by both registered and unregistered persons. However, where a supply is made by an unregistered person to a registered person, the receiver will have to do all the compliances as if he’s the supplier.

Validity of an e-way bill

·        An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of eway bill-

Distance                           Valid from                                                      Valid for

Less than 100km              Date & time at which e-way bill is generated      1 day

100km to 300km               Date & time at which e-way bill is generated      3 days

300km to 500km               Date & time at which e-way bill is generated      5 days

500km to 1000km             Date & time at which e-way bill is generated      10 days

1000km or more               Date & time at which e-way bill is generated      15 days

The Commissioner may extend the validity period of e-way bill for certain categories of goods.

ADVISORY ON E-WAY BILL GENERATION FOR GOODS UNDER CHAPTER 71

FAQ on E-WAY BILLS:

Query:  When I enter the details in the e-way bill form, the system is not generating the e-way bill, but showing the Part-A Slip?

Answer: If you don’t enter the vehicle number for transportation by road or transport document number in other cases, the system will show you the PART-A slip. It indicates that still, you have not completed the e-way bill generation process. Once you enter the part-B details for this unique number, an e-way bill be generated,

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