What is E-Way Bill & How are you Impacted!

E-way bill is a Electronic way document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees. The E-way Bill can be generated from the GST Common Portal by the registered persons or transporters responsible for the movement of goods on consignment before the commencement of such movement.In case an E-way bill is generated a unique E-way bill number (EBN) is immediately generated. This EBN is available to the supplier, recipient, and the transporter

Bulk Generation of E Way Bill

This is a complete video from where you can learn the procedure of generating
bulk E-Way bill using Marg ERP, every business or transporter would require to upload
multiple E-way bills at one shot on the E-Way bill portal.

When is the e-way bill issued?

If the value of consignment to be transported is more than Rs. 50,000, an e-way bill has to be issued. E-way bill will be issued in case of supply of goods, the return of goods or when receiving supplies from unregistered persons.

  • Related to a 'supply'
  • Reasons other than a 'supply' ( say a return)
  • Inward ‘supply’ from an unregistered person

The supply may be either of the following:

  • A supply made for a payment in the course of business
  • A supply made for a payment which may not be in the course of business
  • A supply without payment

Therefore, eWay Bills must be generated on the common portal for any kind of movement.
For certain specified Goods, the eway bill needs to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000

  • When there is Inter-State movement of Goods to the Job-worker
  • In case of Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

Who can issue an e-way bill?

The E -way can be issued by a Registered Supplier/Registered, Unregistered person or a Transporter, if both the supplier and the receiver are unregistered.

Registered Supplier/ Receiver – It is necessary to generate E-way Bill when there is a movement of goods of more than Rs 50,000 in value. For A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.

Unregistered Persons – The generation of e-Way Bill is required when supply is made by an unregistered person to a registered person, in such a condition the receiver will have to ensure all the compliance are met.

Transporter – The Transporters who are carrying goods by road, air, rail, etc. also need to generate e-Way Bill in case the supplier has not generated an e-Way Bill.

In which situation is e-way bill not required?

There are many situations where e- way Bill is not required.

  1. E-way is not required when goods are transported from port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by customs.
  2. When the distance between consignor/ consignee and transporter is less than 10 km, and both the parties are in the same state, there is no need to file Part-B of the e-way bill.
  3. When the mode of transport is non-motor vehicle.
  4. When the Goods are transported under Customs supervision or under customs sea
  5. When the movement of the goods is due to defence formation under Ministry of defence as a consignor or consignee.
  6. Empty Cargo containers would not require Eway Bill.

How can you register on E-way bill system?

You can log into the e-way bill portal i.e www.ewaybill.nic.in is the portal designated for issuing e-way bills. For this, a person needs to enroll himself in the portal using GSTIN number.

Why is the e-way bill required?

E-way bill is required for the consignment of goods of value more than Rupees fifty thousand and promises to enable faster movement of goods through a seamless portal-driven payment system.

During Goods Transit what documents are required to be given to the transporter?
During the Goods transit, the documents which are required to be given to the transporter is the Tax invoice/ bill of supply/delivery challan and E-way bill copy

How many parts does an e-way bill consist of?

There are two 2 parts in an E-way bill i.e. Part A & Part B. In case of Part A, the details of consignor/ consignee and details of goods is suppose to be mentioned whereas Part B will contain transporter and vehicle details.

What is the validity issued in the e-way bill?

When the distance is less than 100 km, the e-way bill will be valid for 1 day. With every additional 100 km or part thereof, validity will increase by 1 day.If the distance is 635 km the validity will be 7 days whereas If the distance is 356 km, validity will be 4 days.

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