{"id":18336,"date":"2021-11-02T18:11:53","date_gmt":"2021-11-02T12:41:53","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=18336"},"modified":"2025-10-24T15:11:40","modified_gmt":"2025-10-24T09:41:40","slug":"e-way-bill-generation","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/e-way-bill-generation\/","title":{"rendered":"E-way bill Generation"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e13e94b99a9\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e13e94b99a9\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#Quick_Guide_on_GST_E-Way_Bill_Exemptions\" title=\"Quick Guide on GST E-Way Bill Exemptions\">Quick Guide on GST E-Way Bill Exemptions<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#When_E-Way_Bill_is_Not_Required\" title=\"When E-Way Bill is Not Required\">When E-Way Bill is Not Required<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#Value-Based_Exemption-_Value_Nature_of_Movement\" title=\" Value-Based Exemption- Value \/ Nature of Movement\"> Value-Based Exemption- Value \/ Nature of Movement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#Goods_Exempt_from_E-Way_Bill_%E2%80%93_Specific_Goods_Exempted\" title=\" Goods Exempt from E-Way Bill &#8211; Specific Goods Exempted\"> Goods Exempt from E-Way Bill &#8211; Specific Goods Exempted<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#Transport-Based_Exemptions_%E2%80%93_following_Specific_Transport_Situations\" title=\" Transport-Based Exemptions \u2013 following Specific Transport Situations\"> Transport-Based Exemptions \u2013 following Specific Transport Situations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#Special_Cases-_Exemption_for_Certain_Entities\" title=\" Special Cases- Exemption for Certain Entities: \"> Special Cases- Exemption for Certain Entities: <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#Important_State-level_Relaxations\" title=\" Important State-level Relaxations\"> Important State-level Relaxations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#In_Summary_E_Way_Bill_Exemptions\" title=\"In Summary E Way Bill Exemptions\">In Summary E Way Bill Exemptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#Exemptions_%E2%80%93_Based_on_Nature_of_Goods_Rule_13814_of_CGST_Rules\" title=\"Exemptions \u2013 Based on Nature of Goods (Rule 138(14) of CGST Rules)\">Exemptions \u2013 Based on Nature of Goods (Rule 138(14) of CGST Rules)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#Exemptions_%E2%80%93_Based_on_Mode_Route\" title=\"Exemptions \u2013 Based on Mode \/ Route\">Exemptions \u2013 Based on Mode \/ Route<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#Exempt_Entities\" title=\"Exempt Entities\">Exempt Entities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#Quick_Verification_Points_Before_Dispatch\" title=\"Quick Verification Points (Before Dispatch)\u00a0\">Quick Verification Points (Before Dispatch)\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#E-way_bill_Generation_at_a_6_Month_high_in_last_Quarter_of_2021_GST\" title=\"E-way bill Generation at a 6 Month high in last Quarter of 2021: GST\">E-way bill Generation at a 6 Month high in last Quarter of 2021: GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/e-way-bill-generation\/#Gross_GST_revenue_collected_in_October_for_INR_130127_Cr\" title=\"Gross GST revenue collected in October for INR 1,30,127 Cr.\u00a0\">Gross GST revenue collected in October for INR 1,30,127 Cr.\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22360\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/Delays-in-delivery-after-the-E-Way-Bill-has-lapsed-would-not-be-considered-GST-evasion..jpg\" alt=\"Delays in delivery after the E-Way Bill has lapsed would not be considered GST evasion.\" width=\"910\" height=\"455\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/Delays-in-delivery-after-the-E-Way-Bill-has-lapsed-would-not-be-considered-GST-evasion..jpg 600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/Delays-in-delivery-after-the-E-Way-Bill-has-lapsed-would-not-be-considered-GST-evasion.-300x150.jpg 300w\" sizes=\"(max-width: 910px) 100vw, 910px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Quick_Guide_on_GST_E-Way_Bill_Exemptions\"><\/span><span style=\"color: #000080;\"><strong>Quick Guide on GST E-Way Bill Exemptions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>E-Way Bill: An E-Way Bill is an electronic document generated on the GST portal for movement of goods valued over \u20b950,000, to ensure tax compliance during transport. We needed to Check Rule 138(14) list before dispatch. Always verify inter-State vs intra-State movement\u00a0 inter-State job work &amp; handicraft goods still need E-Way Bill even below \u20b950,000. GST taxpayer maintain delivery challan or invoice copy as backup proof of movement. &amp; Keep supporting documents (e.g., transporter ID, vehicle number) for any inspection<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-6920\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/Basis-Concept-on-Applicability-of-E-Way-Bill.png\" alt=\"www.carajput.com;GST E-way bill\" width=\"958\" height=\"506\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/Basis-Concept-on-Applicability-of-E-Way-Bill.png 600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/Basis-Concept-on-Applicability-of-E-Way-Bill-300x159.png 300w\" sizes=\"(max-width: 958px) 100vw, 958px\" \/><\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\"><\/div>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"When_E-Way_Bill_is_Not_Required\"><\/span><span style=\"color: #000080;\"><strong>When E-Way Bill is <em>Not Required<\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-30253\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/GST-E-Way-Bill-Exemptions-Quick-Guide.jpg\" alt=\"GST E-Way Bill Exemptions Quick Guide.\" width=\"868\" height=\"1323\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/GST-E-Way-Bill-Exemptions-Quick-Guide.jpg 799w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/GST-E-Way-Bill-Exemptions-Quick-Guide-197x300.jpg 197w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/GST-E-Way-Bill-Exemptions-Quick-Guide-672x1024.jpg 672w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/GST-E-Way-Bill-Exemptions-Quick-Guide-768x1171.jpg 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>GST E-Way Bill Exemptions: as per Rule 138 of CGST Rules, 2017 and latest CBIC updates Quick Guide on GST E-Way Bill Exemptions in following cases<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Value-Based_Exemption-_Value_Nature_of_Movement\"><\/span><span style=\"color: #000080;\"><strong> Value-Based Exemption- Value \/ Nature of Movement<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>No E-Way Bill required if consignment value is \u20b950,000 or less. In case Consignment value \u2264 \u20b950,000 (except for inter-State movement of certain goods by principal\/job worker or handicraft goods).\n<ul>\n<li>Exceptions: Inter-State movement of handicrafts and job-work items still require an E-Way Bill.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Non-supply movements<\/strong> like:\n<ul>\n<li>Import\/export under customs bond.<\/li>\n<li>Movement of goods within 10 km for delivery to transporter\u2019s place for further transportation.<\/li>\n<li>Goods transported for weighment purposes (within 20 km, returnable).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Goods_Exempt_from_E-Way_Bill_%E2%80%93_Specific_Goods_Exempted\"><\/span><span style=\"color: #000080;\"><strong> Goods Exempt from E-Way Bill &#8211; Specific Goods Exempted<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As per Annexure to Rule 138(14) \u2013 E-Way Bill not required for the following goods:<\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Category<\/strong><\/td>\n<td><strong>Examples<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Natural &amp; Agricultural Products<\/td>\n<td>Fresh fruits, vegetables, meat, milk, curd, honey, seeds, rice, cereals, flour, etc.<\/td>\n<\/tr>\n<tr>\n<td>Petroleum &amp; Related Products<\/td>\n<td>Petrol, diesel, ATF, kerosene, LPG for non-domestic use, natural gas.<\/td>\n<\/tr>\n<tr>\n<td>Postal \/ Courier Items<\/td>\n<td>Goods transported by the Department of Posts.<\/td>\n<\/tr>\n<tr>\n<td>Liquor<\/td>\n<td>Alcoholic liquor for human consumption.<\/td>\n<\/tr>\n<tr>\n<td>Government &amp; Defence Movements<\/td>\n<td>Goods transported by Defence formations or under Ministry of Defence.<\/td>\n<\/tr>\n<tr>\n<td>Low-value goods<\/td>\n<td>Household personal effects.<\/td>\n<\/tr>\n<tr>\n<td>Empty containers \/ cargo \/ packaging<\/td>\n<td>Empty cargo containers, crates, cylinders, etc.<\/td>\n<\/tr>\n<tr>\n<td>Exempted \/ NIL-rated goods<\/td>\n<td>Goods fully exempt under GST or non-GST goods.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Essential items: \u00a0Fruits, vegetables, milk, eggs, curd, bread, rice, pulses, flour, seeds<\/li>\n<li>Other exempt goods: Books, newspapers, hearing aids, human blood, Prasad, kumkum, bangles, handloom products, LPG (domestic), kerosene (PDS), relief materials<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Transport-Based_Exemptions_%E2%80%93_following_Specific_Transport_Situations\"><\/span><span style=\"color: #000080;\"><strong> Transport-Based Exemptions \u2013 following Specific Transport Situations<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Non-motorised conveyance (e.g., hand carts)<\/li>\n<li>Empty cargo containers<\/li>\n<li>Movement through port, airport, ICD, CFS for Customs clearance<\/li>\n<\/ul>\n<ul>\n<li>By Non-motorised conveyance (e.g., handcart, bicycle, rickshaw).<\/li>\n<li>Within same State \/ Union Territory area, where government has notified exemption (e.g., intra-city movements).<\/li>\n<li>Movement under Customs supervision or between customs stations\/warehouses.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Special_Cases-_Exemption_for_Certain_Entities\"><\/span><span style=\"color: #000080;\"><strong> Special Cases- Exemption for Certain Entities: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>E-Way Bill not required when goods are moved by:<\/p>\n<ul>\n<li>Customs authorities.<\/li>\n<li>Government \/ local authority for non-commercial use.<\/li>\n<li>Transporters of goods under <em>Schedule III<\/em> (not treated as supply, e.g., funeral articles, personal effects).<\/li>\n<\/ul>\n<ul>\n<li>Transit cargo to\/from Nepal or Bhutan- Transit cargo from\/to Nepal or Bhutan.<\/li>\n<li>Movement by Defence formations under the Ministry of Defence<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Important_State-level_Relaxations\"><\/span><span style=\"color: #000080;\"><strong> Important State-level Relaxations<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Some states have notified special relaxations for:\n<ul>\n<li>Intra-city or intra-district movements (like Delhi, Maharashtra, Gujarat).<\/li>\n<li>Movements up to a specified distance (e.g., 10\u201350 km) from consignor to transporter depot.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"In_Summary_E_Way_Bill_Exemptions\"><\/span><span style=\"color: #000080;\">In Summary E Way Bill <strong data-start=\"420\" data-end=\"465\">Exemptions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong data-start=\"420\" data-end=\"465\">Exemptions \u2013 Based on Value \/ Purpose<\/strong><\/span><\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"467\" data-end=\"997\">\n<thead data-start=\"467\" data-end=\"525\">\n<tr data-start=\"467\" data-end=\"525\">\n<th data-start=\"467\" data-end=\"483\" data-col-size=\"md\"><strong data-start=\"469\" data-end=\"482\">Condition<\/strong><\/th>\n<th data-start=\"483\" data-end=\"510\" data-col-size=\"sm\"><strong data-start=\"485\" data-end=\"509\">E-Way Bill Required?<\/strong><\/th>\n<th data-start=\"510\" data-end=\"525\" data-col-size=\"md\"><strong data-start=\"512\" data-end=\"523\">Remarks<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"588\" data-end=\"997\">\n<tr data-start=\"588\" data-end=\"672\">\n<td data-start=\"588\" data-end=\"618\" data-col-size=\"md\">Consignment value \u2264 INR 50,000<\/td>\n<td data-col-size=\"sm\" data-start=\"618\" data-end=\"622\">NO<\/td>\n<td data-col-size=\"md\" data-start=\"622\" data-end=\"672\">Except inter-State job work &amp; handicraft goods<\/td>\n<\/tr>\n<tr data-start=\"673\" data-end=\"742\">\n<td data-start=\"673\" data-end=\"713\" data-col-size=\"md\">Goods sent for weighment within 20 km<\/td>\n<td data-col-size=\"sm\" data-start=\"713\" data-end=\"717\">No<\/td>\n<td data-col-size=\"md\" data-start=\"717\" data-end=\"742\">With delivery challan<\/td>\n<\/tr>\n<tr data-start=\"743\" data-end=\"839\">\n<td data-start=\"743\" data-end=\"791\" data-col-size=\"md\">Movement of goods for testing, repair, sample<\/td>\n<td data-col-size=\"sm\" data-start=\"791\" data-end=\"795\">No<\/td>\n<td data-col-size=\"md\" data-start=\"795\" data-end=\"839\">If not supply &amp; within prescribed limits<\/td>\n<\/tr>\n<tr data-start=\"840\" data-end=\"920\">\n<td data-start=\"840\" data-end=\"873\" data-col-size=\"md\">Goods moved under customs bond<\/td>\n<td data-col-size=\"sm\" data-start=\"873\" data-end=\"877\">No<\/td>\n<td data-col-size=\"md\" data-start=\"877\" data-end=\"920\">To or from customs station \/ ICD \/ port<\/td>\n<\/tr>\n<tr data-start=\"921\" data-end=\"997\">\n<td data-start=\"921\" data-end=\"969\" data-col-size=\"md\">Movement within 10 km (consignor\u2013transporter)<\/td>\n<td data-col-size=\"sm\" data-start=\"969\" data-end=\"973\">No<\/td>\n<td data-col-size=\"md\" data-start=\"973\" data-end=\"997\">Within same State\/UT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3 data-start=\"1004\" data-end=\"1086\"><span class=\"ez-toc-section\" id=\"Exemptions_%E2%80%93_Based_on_Nature_of_Goods_Rule_13814_of_CGST_Rules\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1008\" data-end=\"1053\">Exemptions \u2013 Based on Nature of Goods<\/strong> <em data-start=\"1054\" data-end=\"1084\">(Rule 138(14) of CGST Rules)<\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 260px;\" width=\"824\" data-start=\"1088\" data-end=\"1725\">\n<thead data-start=\"1088\" data-end=\"1160\">\n<tr data-start=\"1088\" data-end=\"1160\">\n<th data-start=\"1088\" data-end=\"1103\" data-col-size=\"sm\"><strong data-start=\"1090\" data-end=\"1102\">Category<\/strong><\/th>\n<th data-start=\"1103\" data-end=\"1132\" data-col-size=\"md\"><strong data-start=\"1105\" data-end=\"1131\">Examples \/ Description<\/strong><\/th>\n<th data-start=\"1132\" data-end=\"1160\" data-col-size=\"sm\"><strong data-start=\"1134\" data-end=\"1158\">E-Way Bill Required?<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1237\" data-end=\"1725\">\n<tr data-start=\"1237\" data-end=\"1318\">\n<td data-start=\"1237\" data-end=\"1258\" data-col-size=\"sm\">Agriculture &amp; food<\/td>\n<td data-col-size=\"md\" data-start=\"1258\" data-end=\"1313\">Fruits, vegetables, milk, curd, rice, cereals, seeds<\/td>\n<td data-col-size=\"sm\" data-start=\"1313\" data-end=\"1318\">No<\/td>\n<\/tr>\n<tr data-start=\"1319\" data-end=\"1395\">\n<td data-start=\"1319\" data-end=\"1340\" data-col-size=\"sm\">Petroleum products<\/td>\n<td data-col-size=\"md\" data-start=\"1340\" data-end=\"1390\">Petrol, diesel, ATF, kerosene, LPG, natural gas<\/td>\n<td data-col-size=\"sm\" data-start=\"1390\" data-end=\"1395\">No<\/td>\n<\/tr>\n<tr data-start=\"1396\" data-end=\"1451\">\n<td data-start=\"1396\" data-end=\"1405\" data-col-size=\"sm\">Liquor<\/td>\n<td data-col-size=\"md\" data-start=\"1405\" data-end=\"1446\">Alcoholic liquor for human consumption<\/td>\n<td data-col-size=\"sm\" data-start=\"1446\" data-end=\"1451\">No<\/td>\n<\/tr>\n<tr data-start=\"1452\" data-end=\"1510\">\n<td data-start=\"1452\" data-end=\"1471\" data-col-size=\"sm\">Postal &amp; courier<\/td>\n<td data-col-size=\"md\" data-start=\"1471\" data-end=\"1505\">Goods transported by India Post<\/td>\n<td data-col-size=\"sm\" data-start=\"1505\" data-end=\"1510\">No<\/td>\n<\/tr>\n<tr data-start=\"1511\" data-end=\"1580\">\n<td data-start=\"1511\" data-end=\"1530\" data-col-size=\"sm\">Empty containers<\/td>\n<td data-col-size=\"md\" data-start=\"1530\" data-end=\"1575\">Cylinders, crates, drums, cargo containers<\/td>\n<td data-col-size=\"sm\" data-start=\"1575\" data-end=\"1580\">No<\/td>\n<\/tr>\n<tr data-start=\"1581\" data-end=\"1647\">\n<td data-start=\"1581\" data-end=\"1602\" data-col-size=\"sm\">Government\/Defence<\/td>\n<td data-col-size=\"md\" data-start=\"1602\" data-end=\"1642\">Goods transported under MoD authority<\/td>\n<td data-col-size=\"sm\" data-start=\"1642\" data-end=\"1647\">No<\/td>\n<\/tr>\n<tr data-start=\"1648\" data-end=\"1725\">\n<td data-start=\"1648\" data-end=\"1673\" data-col-size=\"sm\">Non-GST \/ exempt goods<\/td>\n<td data-col-size=\"md\" data-start=\"1673\" data-end=\"1720\">Fully exempt or non-GST goods (Schedule III)<\/td>\n<td data-col-size=\"sm\" data-start=\"1720\" data-end=\"1725\">No<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3 data-start=\"1732\" data-end=\"1778\"><span class=\"ez-toc-section\" id=\"Exemptions_%E2%80%93_Based_on_Mode_Route\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1736\" data-end=\"1778\">Exemptions \u2013 Based on Mode \/ Route<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 183px;\" width=\"851\" data-start=\"1780\" data-end=\"2224\">\n<thead data-start=\"1780\" data-end=\"1838\">\n<tr data-start=\"1780\" data-end=\"1838\">\n<th data-start=\"1780\" data-end=\"1796\" data-col-size=\"md\"><strong data-start=\"1782\" data-end=\"1795\">Situation<\/strong><\/th>\n<th data-start=\"1796\" data-end=\"1823\" data-col-size=\"sm\"><strong data-start=\"1798\" data-end=\"1822\">E-Way Bill Required?<\/strong><\/th>\n<th data-start=\"1823\" data-end=\"1838\" data-col-size=\"sm\"><strong data-start=\"1825\" data-end=\"1836\">Remarks<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1901\" data-end=\"2224\">\n<tr data-start=\"1901\" data-end=\"1974\">\n<td data-start=\"1901\" data-end=\"1945\" data-col-size=\"md\">Transport by non-motorised conveyance<\/td>\n<td data-col-size=\"sm\" data-start=\"1945\" data-end=\"1949\">No<\/td>\n<td data-col-size=\"sm\" data-start=\"1949\" data-end=\"1974\">Handcart, cycle, etc.<\/td>\n<\/tr>\n<tr data-start=\"1975\" data-end=\"2066\">\n<td data-start=\"1975\" data-end=\"2022\" data-col-size=\"md\">Movement within notified intra-city area<\/td>\n<td data-col-size=\"sm\" data-start=\"2022\" data-end=\"2026\">No<\/td>\n<td data-col-size=\"sm\" data-start=\"2026\" data-end=\"2066\">State-specific notification required<\/td>\n<\/tr>\n<tr data-start=\"2067\" data-end=\"2143\">\n<td data-start=\"2067\" data-end=\"2114\" data-col-size=\"md\">Goods in transit to\/from Nepal or Bhutan<\/td>\n<td data-col-size=\"sm\" data-start=\"2114\" data-end=\"2118\">No<\/td>\n<td data-col-size=\"sm\" data-start=\"2118\" data-end=\"2143\">Under customs control<\/td>\n<\/tr>\n<tr data-start=\"2144\" data-end=\"2224\">\n<td data-start=\"2144\" data-end=\"2199\" data-col-size=\"md\">Transit cargo or customs-warehouse transfers<\/td>\n<td data-col-size=\"sm\" data-start=\"2199\" data-end=\"2203\">No<\/td>\n<td data-col-size=\"sm\" data-start=\"2203\" data-end=\"2224\">Under supervision<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3 data-start=\"2231\" data-end=\"2258\"><span class=\"ez-toc-section\" id=\"Exempt_Entities\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2235\" data-end=\"2258\">Exempt Entities<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 140px;\" width=\"849\" data-start=\"2260\" data-end=\"2604\">\n<thead data-start=\"2260\" data-end=\"2325\">\n<tr data-start=\"2260\" data-end=\"2325\">\n<th data-start=\"2260\" data-end=\"2283\" data-col-size=\"sm\"><strong data-start=\"2262\" data-end=\"2282\">Entity \/ Purpose<\/strong><\/th>\n<th data-start=\"2283\" data-end=\"2310\" data-col-size=\"sm\"><strong data-start=\"2285\" data-end=\"2309\">E-Way Bill Required?<\/strong><\/th>\n<th data-start=\"2310\" data-end=\"2325\" data-col-size=\"sm\"><strong data-start=\"2312\" data-end=\"2323\">Remarks<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2396\" data-end=\"2604\">\n<tr data-start=\"2396\" data-end=\"2451\">\n<td data-start=\"2396\" data-end=\"2416\" data-col-size=\"sm\">Customs authority<\/td>\n<td data-col-size=\"sm\" data-start=\"2416\" data-end=\"2420\">No<\/td>\n<td data-col-size=\"sm\" data-start=\"2420\" data-end=\"2451\">For import\/export clearance<\/td>\n<\/tr>\n<tr data-start=\"2452\" data-end=\"2521\">\n<td data-start=\"2452\" data-end=\"2495\" data-col-size=\"sm\">Government \/ local body (non-commercial)<\/td>\n<td data-col-size=\"sm\" data-start=\"2495\" data-end=\"2499\">No<\/td>\n<td data-col-size=\"sm\" data-start=\"2499\" data-end=\"2521\">Administrative use<\/td>\n<\/tr>\n<tr data-start=\"2522\" data-end=\"2604\">\n<td data-start=\"2522\" data-end=\"2560\" data-col-size=\"sm\">Funeral articles \/ personal effects<\/td>\n<td data-col-size=\"sm\" data-start=\"2560\" data-end=\"2564\">No<\/td>\n<td data-col-size=\"sm\" data-start=\"2564\" data-end=\"2604\">Schedule III \u2013 not treated as supply<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3 data-start=\"2611\" data-end=\"2670\"><span class=\"ez-toc-section\" id=\"Quick_Verification_Points_Before_Dispatch\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2615\" data-end=\"2666\">Quick Verification Points (Before Dispatch)<\/strong>\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"2671\" data-end=\"3030\">Check if consignment value exceeds INR 50,000<\/li>\n<li data-start=\"2671\" data-end=\"3030\">Identify if goods fall under exempt list (Rule 138(14))<\/li>\n<li data-start=\"2671\" data-end=\"3030\">Confirm if movement is intra- or inter-State<\/li>\n<li data-start=\"2671\" data-end=\"3030\">Verify transport mode (motorised \/ non-motorised)<\/li>\n<li data-start=\"2671\" data-end=\"3030\">Keep invoice \/ delivery challan ready<\/li>\n<li data-start=\"2671\" data-end=\"3030\">Record vehicle number &amp; transporter ID (if applicable)<\/li>\n<li data-start=\"2671\" data-end=\"3030\">Maintain document proof for exempt movements<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-18340\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/E-way-bill-Generation-at-a-6-Month-high-in-last-Quarter-of-2021.jpg\" alt=\"E-way bill Generation at a 6 Month high in last Quarter of 2021\" width=\"857\" height=\"561\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/E-way-bill-Generation-at-a-6-Month-high-in-last-Quarter-of-2021.jpg 550w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/E-way-bill-Generation-at-a-6-Month-high-in-last-Quarter-of-2021-300x196.jpg 300w\" sizes=\"(max-width: 857px) 100vw, 857px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"E-way_bill_Generation_at_a_6_Month_high_in_last_Quarter_of_2021_GST\"><\/span><span style=\"color: #000080;\"><a href=\"https:\/\/carajput.com\/blog\/blocking-the-e-way-bill-creation-system-if-fails-to-file-gstr-3b-gstn\/\">E-way bill Generation<\/a> at a 6 Month high in last Quarter of 2021: GST<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Since June, when the second wave of the Covid-19 pandemic was at its apex, e-way bill generation has been steadily increasing after falling below four crore in May. September&#8217;s figure was 70% higher than May&#8217;s and 3% higher than August&#8217;s. In September, daily e-way generation increased by 6.5 percent month over month to 22.65 lakh, up from 21.26 lakh in August.<\/p>\n<p>52.69 lakh e-way bills were generated in the first 3 days of October, with a daily creation of 17.56 lakh. In October, when data for the entire month is collected, the daily average is likely to rise, based on recent weekly trends.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-18342\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/capture-1.png\" alt=\"E-way bill Generation at a 6 Month high in last Quarter\" width=\"851\" height=\"618\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/capture-1.png 609w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/capture-1-300x218.png 300w\" sizes=\"(max-width: 851px) 100vw, 851px\" \/><\/p>\n<p>Businesses generated 6.59 crore e-way bills in August, up from 6.42 crore in July and 5.5 crore in June, thanks to the lifting of lockdowns. Before the second wave of crisis hit the economy in April-May, it was 7.12 crore.<\/p>\n<p>The average monthly gross GST collection for the second quarter of the current financial year was Rs 1.15 lakh crore, which is 5% more than the first quarter&#8217;s average monthly collection of Rs 1.1 lakh crore.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-18338\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/download-4.png\" alt=\"GST chart \" width=\"819\" height=\"460\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Gross_GST_revenue_collected_in_October_for_INR_130127_Cr\"><\/span><a href=\"https:\/\/www.pib.gov.in\/PressReleasePage.aspx?PRID=1768437\">Gross GST revenue collected in October for INR <span id=\"ltrSubtitle\">1,30,127 Cr.\u00a0<\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The increased GST collections and e-way bill generation show that trade and commerce are on the rise. For the second quarter of the current fiscal year, gross GST collections averaged Rs.1.15 lakh crore every month. It&#8217;s a 5% increase over the average monthly income of Rs.1.1 lakh crore in the first quarter of the fiscal year. These figures show that the economy is recovering at a faster rate.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-18339\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/chrt-3.png\" alt=\"chrt-3\" width=\"834\" height=\"465\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/chrt-3.png 737w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/11\/chrt-3-300x167.png 300w\" sizes=\"(max-width: 834px) 100vw, 834px\" \/><\/p>\n<p>Chief Economist at ICRA, explain that Avg no of E-way invoices generated is promising in light of Challenges facing some sectors such as the automotive sector.<\/p>\n<p>\u201cPre-holiday inventories and early shipment attempts to avoid Pre-Christmas season logistics delays are expected to further improve this indicator in Oct 2021. GST collection will be in the next 2 months. It is expected to increase gradually to around INR Each is 12k to 13k. \u201c<\/p>\n<p>As economic activity picks up ahead of the Festive season, e-way bill generation for goods transportation under the Goods and Services Tax (GST) system reached 6.79 crore in September, the highest since the start of the current financial year.<\/p>\n<p>&#8220;This certainly suggests that the economy is rapidly rebounding. Anti-evasion operations, particularly action against false billers, have also contributed to increased GST receipts when combined with economic growth. The favourable trend in revenues is projected to continue, with stronger revenues predicted in the second half of the year,&#8221; the ministry of finance said in a statement on October 1.<\/p>\n<p>E-way GST Invoice Generation at Highs for the 1st Time in 6 Months in Sept 2021 : Green Shoot for Economic Recovery<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quick Guide on GST E-Way Bill Exemptions E-Way Bill: An E-Way Bill is an electronic document generated on the GST portal for movement of goods valued over \u20b950,000, to ensure tax compliance during transport. We needed to Check Rule 138(14) list before dispatch. Always verify inter-State vs intra-State movement\u00a0 inter-State job work &amp; handicraft goods &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10009],"tags":[8996,627],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/18336"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=18336"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/18336\/revisions"}],"predecessor-version":[{"id":30254,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/18336\/revisions\/30254"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=18336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=18336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=18336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}