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What is eWay Bill? Research Team | Posted On Monday, December 17,2018, 07:09 PM

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What is eWay Bill?



What is a eWay Bill?

An eWay bill is generated or issued for the movement of goods for the users registered under GST. A registered user cannot transport goods valued more than Rs 50,000 without eWay bill. The eWay bill is required to transport all the goods except exempted ones under the notifications or rules.

The movement of handicraft goods or goods for job or work purposes under specified circumstances also requires E-Way bill even if the value of the consignment is less than Rs. 50,000. A person generating an eWay bill must be registered person under the GST portal and the E-way bill portal. Once the eWay bill is issued, it cannot be modified or changed and the validity of the eWay bill is estimated based on the distance entered while generating the eWay bill.

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What is eWay Bill?

When should eWay Bill be issued?

eWay bill is the short form of electronic way bill. It is a unique document which is electronically generated for the specific consignment or movement of goods from one place to another, either inter-state or intra-state and of value more than INR 50,000, required under the current GST regime.  The eWay bill is generated in the following cases:

  • In relation to ‘supply’.
  • For reasons other than supply
  • Due to inward supply from an unregistered person

For this purpose, a supply may be either of the following:

  • A supply made for a consideration (payment) in the course of business.
  • A supply made for a consideration (payment) which may not be in the course of business
  • A supply without consideration (without payment). In simpler terms,  the term ‘supply’ usually means a:

1.    Sale – sale of goods and payment made

2.    Transfer – branch transfers for instance

3.    Barter/Exchange – where the payment is by goods instead of in money.

Who should Generate an eWay Bill:

The eWay bill can be generated by the following entities:

  • A registered user: a person who is registered under the GST portal and e-way bill portal can generate a eWay bill when there is transportation of goods of value more than Rs 50,000. The documents such as tax invoice or bill of sale or delivery challan and the transporter's ID must be available with the person who is generating the e-Way bill.
  • An unregistered user: Unregistered persons can also generate e-Way Bill by registering themselves on the GST Common Portal and generate the e-way bill for movement of goods. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met. 
  • Transporter: a transporter needs to generate an eWay bill in case the supplier has not generated it while transporting goods by road, rail or air.

SEE ALSO: EPFO Aadhaar Link

How to generate eWay Bill:

eWay bill can be generated on the GST eWay portal. Follow the steps given below to generate eway bill:

  • Login to the GST eWay portal by entering your login details. To use the portal, you will need a GST registration and transporter registration.
  • Select the “Generate New” option from the eWay bill- Main menu page
  • A new eWay bill generation form appears.
  • Fill in the required details. The process is similar to creating a GST invoice
  • The second half of the page will contain information to be filled as follows:
  1. Product Name and Description.
  2. HSN Code for the Product must be entered. 
  3.  IGST or CGST Rates applicable. IGST would be applicable for inter-state transport and SGST / CGST for intra-state transport.
  4. Approximate distance of transport. This will determine the validity of the eWay bill
  • Click on the “SUBMIT” button to generate the eWay Bill.
  • The eWay bill gets displayed in the digital format containing the eWay Bill number and the QR Code.

See Also: What is E-way bill?

Cases when eWay bill is not Required:

 Given below are the instances in which generating eWay bill is not necessary:

  • In case transportation is made through a non-motor vehicle.
  • Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
  • In case the transportation of goods takes place under Customs supervision or under customs seal.
  • Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
  • Transit cargo transported to or from Nepal or Bhutan
  • Movement of goods under the Ministry of defence as a consignor or consignee
  • eWay bill is not required for movement of empty Cargo containers
  • Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.

SEE ALSO: Features Of Debentures

Validity of eWay Bill:

The validity of an e-way bill depends on factors like distance and type of vehicle. In case of regular vehicle or transportation modes, the e-way bill is generated with a validity of one day for any distance up to 100 kilometers. The validity period expires at midnight at the end of the last day.

Documents or Details required to generate a eWay Bill:

Listed below are the documents that are required to generate a eWay bill:

  • Invoice/ Bill of Supply/ Challan related to the consignment of goods
  • Transport by road – Transporter ID or Vehicle number
  • Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.

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