Overview of E-way Bill
- Effective Date
- How to Generate E way Bill
- The circumstance was E way bill not required
- Details Required for E-way bill
- What is the validity of the E waybill
- What are the recent changes in the E waybill
- CGST rules have been framed wherein every registered person under CGST Act is required to furnish information prior to commencement of movement of goods and generation of E waybill.
- A person in charge of conveyance, E way bill is also required to be accompanied by other documents with the goods during their movement.
- So, In case any movement of goods is required for support to generate E waybill.
What is an Effective Date?
- E way bill was made effective for the inter-state movement of goods from April 1st.
- The state introduced the E waybill for the Intra-State movement of goods on different dates.
How to Generate E -way Bill
Website for E way Bill https://ewaybill.nic.in
Need to generate E way bill if the movement of goods of consignment value exceeds Rs 50,000/-
Eway bills should be generated irrespective of the value in the following cases.
- Inter-state movement of goods between Principal and job worker.
- Inter-state movement of handicraft goods by a person exempted from registration.
Circumstances were E- way Bill not Require
- Transportation by a non-motorized conveyance
- Transportation of goods
- From Customs port/airport/air cargo to an inland container depot(ICD) or Container freight station(CFS)
- From ICD of CFS to Ports, or from customs port to another
- Under customs supervision or under customs seal.
- Transit cargo from or to Nepal or Bhutan
- The movement caused by the defense. Movement by rail where consigner is Govt or Local authority.
- Transportation (against delivery challan under Rule 55 up to a distance of 20Kms.
Goods for which E -Way Bill not Required
- Empty cargo
- Empty cylinders for Packing of LPG
- Goods treated as Supply’ under Schedule 111
- Non Taxable Goods like Alcoholic Liquor, Petroleum crude, Diesel, Petrol Natural Gas.
- Goods exempted under notification 2/2017
- Heavy water and Nuclear Fuels.
- LPG for supply to households
- Kerosene sold under PDS
- Currency etc.
Details Required for E – Way Bill
- E Way Bill has 2 Parts to upload Viz Part A and Part B
Contents of Part A
- Place of Dispatch and Delivery
- Document No and Date
- Value of Goods
- HSN Code
- Reason for Transport
- GSTIN of Transport
Contents of Part B
- Vehicle No. of road
- Transport document No
- Temporary Vehicle (Railway Receipt No)
Enhancement in E-way bill effective April 2019
- Auto calculation of distance based on PIN Codes
- Blocking generation of Multiple Eway for same invoice/Document
- Report on the list of E-way bills about to expire soon.