An E-way bill or Electronic waybill is a document required for the movement of goods across the nation. E-waybill contains instructions and details regarding the consignment of goods .It can be generated through online GST Portal. E way bill is generated for the goods whose value is more than Rs- 50,000.E-waybill is compulsory for both interstate and intrastate movements of goods. Supplier, transporter and recipient, all can generate e waybill. GST bill,2017 provides a mechanism for E-waybill in India.
Benefits of E-way bill
- E-way bill gives assistance to track the movement of goods
- Provides brief detail regarding consignment of goods
- No need to carry transit passes
- E-way bill is valid throughout the whole nation so it does not create barriers and logistics becomes more efficient.
- No waiting time at the check post, due to it the logistics turnaround time has become better
- Supplier, transporter, and receiver, they all can generate e waybill
- It eradicated the bottleneck at the check post
- By introducing uniform e way rules it eradicated all previously state govt based E-way bill rules.
- The turnaround time got finer and helped the overall logistics of the country.
How you can generate E-waybill?
E way bill can be generated through the various sources mentioned below –
- E way bill portal
On the other hand, the E-way bill can be canceled through the sources mentioned above.
Points you should Remember
- You need to generate E way bill before the transfer process gets initiated.
- You need to give full info about products in (EWB form- 01), further it has 2 components ( Part A and Part B )
- Part A- a registered person is required to provide information like place of delivery – it shall contain detail Pin code of delivery place),GSTIN of the supplier, recipient, place of dispatch, document number, date of tax invoice, bill of supply, delivery challan, bill of entry, the value of goods – consignment value, reason of transport
- Part B – It requires details of the transporter vehicle number, transport detail, driver detail
- Details of the required bill are necessary to carry, if not then the inspection officer can take further action and will impose the penalty.
Additional documents required with E waybill –
A transporter needs to carry these documents along with E-waybill
- Invoice bill of supply
- Documents –
- Tax invoice
- Bills of supply
- E-invoicing and QR code
Delivery challan-if cargo is not sent for sales purposes then the transporter need not generate or carry e way bill but should possess a delivery challan.
Validity of E- way bill & Distance limit –
- Relief up to 50 km, if the is a distance less than 50 km within the state then you don’t needto generate and carry an E-waybill.
- For the distance less than 100 km the validity of the bill is up to a day.
- For distance over 100 km, there is an additional 1 day from the date e way bill generated got generated but other than over-dimensional cargo.
- Upto 20 km for one day in case of over-dimensional cargo
- The validity cannot be extended except on certain categories of goods.
Note- Transporter can carry physical E-waybill or radio frequency identification device (RFID).Inspection Officer has full authority to stop a cargo if documents are missing or not present, a penalty will be imposed by the officer.
Who can generate an E-way bill-?
- Registered person under GST, it means only the registered person who is registered under GST and e way portal.
- Unregistered transporter can generate by enrolling in e way portal
- In case of movements of goods of the consignment is Rs- 50,000
- Supplier, Transporter and recipient all can generate
- A transporter can also generate after enrolling in GST & E-waybill portal.
When it is required-
- For both interstate and intrastate movement of goods if the distance is more than 50km.
- If the value of goods transcend Rs- 50,000limit.
- For inter-state movements of goods sent by principal to job worker even if the value of goods is less than Rs- 50,000.
When E-way bill is not required –
- Mode of transport is a non- vehicle
- Transportation of empty cargo
- Movements of goods under Ministry of Defense
- Goods exempted for E-waybill,specified in Annexure to Rule 138 of the CGST Rules, 2017
- If value of goods slighter than Rs- 50,000
- If products are moving for same company need to give delivery challan
- Goods supply to worker
- Goods sent on approval basis
- Replacement under warranty
- Recipient not known
- Supply of liquefied gas where gas quantity is not known
E- Way bill in the news
E way bill saw a record 7.5 crores bills in October which indicated an upswing in the festive season ,In the first 3 weeks of October total of 22.68 lakhs E-way bills were generated , a growth of 3.8%.From November 1 to 21 total of 3.39 crore E-way bills got generated.