Cases When E-way Bill is Not Required

  • Blog|GST & Customs|
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  • 2 Min Read
  • By Taxmann
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  • Last Updated on 28 January, 2021
E-way Bill or Electronic Way Bill is a document or bill that can be generated electronically on E-way Bill portal by a consignor for movement of his goods from one place to another place; it can be within the state or outside. This bill is mandatory if the amount of this consignment is more than INR 50,000 as per current GST regime. This is fairly welcomed by various business owners in faith of countries development and welfare. Also this tends to provide the related transparency. It was made mandatory from the 1st of April, 2018.
 

Few cases when e-way bill is not required:

There are certain cases when one does not require or is exempted from generating the E-way Bill. Below is the exhaustive list of such cases. – One does not require to Generate e-way bill when his mode of transport is a non-motor vehicle. – One do not require to Generate e-way bill in case Goods are transported through customs ports, or airports or air cargo complex or land customs station to Inland Container Depot or through Container Freight Station for clearance by Customs. – One does not require to Generate e-way bill in the goods are being transported under customs supervision or is under customs seal.

E-way Bill Tool

 

– On also do not require to Generate e-way bill in case the goods are transported under Customs Bond from ICD to Customs port or else from one custom station to another. – One does not require to Generate e-way bill for any transit cargo to or from Nepal or Bhutan. – One does not require to Generate e-way bill in case the movement of goods are due to defense formation under the ministry of defense, who is the consignor to consignee in this case.  – One also does not have to Generate e-way bill in case of movement of empty containers. – One does not require to Generate e-way bill in case, the consignor is transporting the goods from place of business to the weighbridge to get the goods weighed. However, this distance should not be more than 20 kms and consignor should have the Delivery Challan with him.  – One do not need to Generate e-way bill when goods are being transported through rail and the consignor is either Central Government, State Government, or a local authority. – One does not require to Generate e-way bill when goods being transported are exempted as per the State or Union Territory GST Rules. The complete list of exemptions is available on e-way Bill Portal. – One does not require to Generate e-way bill in case it falls into the list of no supply as per Schedule III of Central Tax Rate notifications.

Conclusion

Most people say that GST alone is enough to deal with corruption and provided much needed transparency in doing business in India and E-way Bill only tends to add complexity to this process. Most of the merchants are asking for simplicity in this process. However, if you fall in any of the above category then you don’t have to deal with it.

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