E-way Bill

What is an E-way bill?

An E-way bill, short for electronic way bill, is essential for the movement of goods in both inter-state and intra-state transportation under the GST regime.
An E-way bill, an electronic document generated on the dedicated portal (ewaybillgst.gov.in), acts as a digital compliance tool, providing irrefutable proof of goods movement. It requires the consignor or seller to input crucial details such as consignor and consignee names, origin, destination, and proposed route before generating the E-way bill on the GST portal.
The E-way bill includes important details such as:

• Name of the consignor

• Name of the consignee

• Origin of the consignment

• Destination

• Proposed route.

According to GST regulations, any person registered under GST who initiates the transportation of goods with a consignment value exceeding Rs. 50,000 must provide details of these goods in an E-way bill before the goods begin their journey.

The requirement for an e-way bill is mandated under Section 68 of the CGST Act and further detailed in Rule 138 of the CGST Rules, 2017. The requirement to use an e-way bill for interstate supplies came into effect on April 1, 2018. It was extended to intrastate supplies in certain states (Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim, and Puducherry) starting April 25, 2018.

Key Components of E-way Bill

Frequently asked questions

When shall a registered person generate an E-way bill?

Stay compliant effortlessly: Before moving goods worth more than Rs. 50,000, every registered person must generate an E-way Bill.

Who shall generate an Eway bill if the goods are to be supplied through an e-commerce operator or courier agency?

Streamline your e-commerce or courier deliveries seamlessly: When goods are transported through an e-commerce operator or courier agency, they can furnish Part A of FORM GST EWB-01 with authorization from the consignor. This generates a unique number on the portal for smooth processing.

How can one generate an e-way bill?

An E-way bill can be generated after furnishing the details in Form GST-EWB-01 on the common portal.

Is an e-way bill required for a consignment value of less than Rs.15,000?

The registered person or the transporter at their option can generate an E-way bill. As per the Act, it is not required.

Can a transporter furnish the information in Part A of Form EWB 01?

Yes, only on authorization from the registered person can the transporter furnish the details in Part A of Form GST-EWB-01.