E-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs 50,000 as mandated by the Government in terms of Rule 138, Section 68 of the Goods and Services Tax Act. E-way bill is generated from the E-way bill system by the registered taxpayer (having a valid GSTIN) or transporters (registered or unregistered). An E-way bill needs to be generated before the commencement of movement of goods or consignment.
E-way bill is applicable for any consignment value exceeding INR 50,000. Even in case of inward supply of goods from unregistered person, E-Way Bill is applicable.
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 e-way bill-
|Type of conveyance||Distance||Validity of EWB|
|Other than Over dimensional cargo||Less Than 100 Kms||1 Day|
|For every additional 100 Kms or part thereof||additional 1 Day|
|For Over dimensional cargo||Less Than 20 Kms||1 Day|
|For every additional 20 Kms or part thereof||additional 1 Day|
Validity of E-way bill can also be extended. The generator of such E-way bill can either four hours before expiry or within four hours after its expiry extend E-way bill validity.
Registered Person – 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. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than Rs 50,000.
Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
Form GST EWB-01 is an E-Way Bill form. It contains Part A, where the details of the goods are furnished, and Part B contains vehicle number. This form is available on https://docs.ewaybillgst.gov.in after successful login by the e-way bill generator.
Yes, either a registered person or a transporter can generate an E-Way Bill although it may not be mandatory.
The transporter should generate a consolidated E-Way Bill in the Form GST EWB 02 and separately indicate the serial number of E-Way Bill for each of the consignment.
If there is any incorrect information or a mistake in the e-way bill, then it cannot be corrected or edited. In case of any errors in the e-way bill, the only option is to cancel the e-way bill and generate a new e-way bill with correct details.
The E-way bill once generated cannot be edited or modified. Only Part-B (which consists of vehicle details) can be updated. However, if E-way bill is generated with wrong information, it can be cancelled and generated afresh. The cancellation is required to be done within 24 hours from the time of generation.
No, in case multiple invoices are issued by the supplier to the recipient, multiple E-way bills to be generated. Thus, for each invoice, a single E-way bill has to be generated, irrespective of the fact whether same or different consignors or consignees are involved. However, after generating all these E-way bills, one Consolidated E-way bill can be prepared for transportation purpose, if goods are going in one vehicle.
Value of consignment of Goods" is interpreted as follows:
Thus, if either of above points is satisfied, the user should generate e-Way Bill.
*Invoice Value means transaction value as per Invoice inclusive of all the taxes excluding the Value of exempt goods that are being carried along the taxable goods and billed together.
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