E-WAY BILL SYSTEM (EWB SYSTEM)
- Blog|GST & Customs|
- 4 Min Read
- By Taxmann
- Last Updated on 25 June, 2021
What is an E-way Bill?
E-way bill is an electronic bill that acts as a document that every person in charge of the conveyance carrying goods of more than Rs. 50,000/-* is required to carry mandatorily.
Who can generate an e-way bill?
E-way bill is required to be generated for any kind of movement of goods in the country whether inter-state or intra-state (subject to the exemptions under notifications and other criteria as per e-way bill rule) before the commencement of movement of goods.
1. Every Registered Person:
Every registered person who makes a supply of more than Rs. 50,000/-* has to generate E-way Bill on E-way Bill portal. If the registered person receives supplies of goods from the unregistered person, in that case also the registered person (i.e. recipient of supplies) is required to generate e-way bill. *For intra-state movement of goods in Delhi and Punjab, this threshold limit is Rs. 1,00,000/-
2. Unregistered Persons:
Where supplies are made by unregistered persons who cause movement of goods are also required to generate e-way bills by enrolling themselves on the common portal by providing their PAN and Aadhaar. However, if unregistered persons make supplies to registered person, compliance for e-way bill generation is on the part of recipient i.e. registered person.
If e-way is not generated either by the consigner or consignee of goods, the transporter has to generate E-way bill to ensure compliance of section 68 of CGST Act, 2017 read along with rule138 of CGST Rules, 2017. Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar by making Application for Enrollment u/s 35(2) on the portal.
When is an E-way bill required to be generated?
1. In case the value of Goods is more than Rs. 50,000/- When the goods under movement are worth more than Rs. 50,000/-, an e-way bill is required to be generated. 2. In the following cases, an e-way bill is required to be generated irrespective of the threshold limit of Rs. 50,000/- a. Job work: where goods are sent by the principal to job worker in another state for job work. b. Handicraft Goods: where handicrafts are sent by a dealer exempt from GST registration to another state, e-way bill is mandatory for facilitating such movement of goods.
When an e-way bill is not required to be generated?
Also Read: E-way Bill for Intra-State Supplies
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