All you need to know about E-way Bill

  • Blog|GST & Customs|
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  • By Taxmann
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  • Last Updated on 15 July, 2022
E-way Bill stands for electronic way bill which is required for movement of goods more than INR 50,000 in terms of single invoice or single bill or single delivery challan. The E-way Bill can be easily generated by a registered person through e-way bill website. He can also generate an e-way Bill through a SMS or even cancel one through a simple SMS.
 

When one need to have an e-way Bill issued?

For any kind of movement of goods in a vehicle or a conveyance which is of value more than INR 50,000 in single invoice or in terms of aggregate of all invoices, one need to generate e-way bill. This is in relation to a ‘supply’ or ‘return’ or an inward supply from an unregistered person. In certain cases, like below, the E-way Bill must be generated even if the total number of goods is less than INR 50,000: 1. This includes inter-State movement of goods by Principal to Job-worker. 2. Inter-State movement of handicrafts by a dealer who is exempted from any kind of GST registration.

Definition of ‘Supply’

It could be supply made for consideration in course of business against some payment. It could be supply for consideration which may not be in course of business against some payment. It could be supply in terms of sale of goods or transfer of goods from one branch to another or exchange of goods without any payments involved.

Who must generate an e-way Bill?

A registered user must generate e way bill whenever there is movement of goods of more than INR 50,000. He may even choose to carry an E-way Bill even if the number of goods for movement is less than INR 50,000 An unregistered person also must generate an E-way Bill however if this supply is being done from an unregistered person to a registered person, then this registered person must ensure the compliance as if they were the supplier. Any transporter, who is carrying goods either by road, air, rail, etc., must generate e-way bill in case its supplier has not generated the E-way Bill. 

Validity of e-way Bill:

For over-dimensional cargos, the validity of E-way Bill is one day in case the distance is less than 20 kilometers and it increases by one day for each additional 20 kilometers. However, for other cargos, the E-way Bill is valid for single day in case distance is less than 100 kms and for every additional 100 kms this validity increases by additional one day. There is also provision of extending the validity of E-way Bill which can be done four hours prior to its expiry to four hours after its expiry.

Conclusion:

 

Inter-State movement of goods has been implemented from 1st April 2018 and slowly all State are adopting it. People have shown good response towards it in various States and Union Territories for the movement of goods within their States and UT. Many states and UT have also provided relief to its people from generating E-way Bill like in Tamil Nadu if the monetary limit does not exceed one lakh rupees then the person is exempted form generating the E-way Bill.

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