Goods and Service Tax (GST) introduces in India from 1 July 2018. It is a big reform in the field of indirect taxes in India. Transportation of goods is a very important factor in our economy. To transport goods quickly and easily without any problem, Government of India introduces a system for movement of goods under GSTN Framework known an electronic waybill.
In this article, we discuss E-Way bill in GST. All the questions about e way bill get answered in this article. What is an e-Way Bill? Who required generating e-way bill? The format of E Way Bill and Validity of e-Way Bill.
What is E-Way Bill in GST?
E-Way Bill is an electronic waybill for movement of goods which can be generated on the e-Way Bill Portal. When an e-way bill is generated a unique e-way bill number (EBN) is allocated and it is available to the supplier, recipient, and the transporter.
The objective behind the concept of e-way bill is to use a Single e-Way Bill for movement of the goods in all over India. Know Tracking of movements of goods is very easy with the help of e-Way Bill number. Verification of the e-Way Bill by officers is very easy with using this technology to prevent the evasion of tax. The traders need not visit tax offices to collect and submit the Way Bill forms as used to be done in VAT regimes in some states.The need of the paper form of the multiple copies of the e-way bill is eliminated. Hence, the tons of paper are saved per day.
Who Required to generate e-way bill?
Every registered person under GST who want to move or supply goods where invoice value greater then fifty thousand rupees. Or we can say the e-way bill will be generated when there is a movement of goods of value more than Rs. 50,000 /-. In following condition e-way bill must be generated-
for purpose of to supply ,sales; or
For any reasons other then supply such as;
- sales returns; stock transfer; the movement of goods for job work etc. Or;
- due to purchase goods from the any unregistered person. Then registered person fill Part A of GST EWB-01 on the common portal.
Format of E-Way Bill-
E-Way Bill has two Parts-
Part –A EWB-01- in this part, we have to fill the following information-
- GSTIN of Recipient:
- Place of Delivery:
- Invoice or Challan Number:
- Value of Goods:
- HSN Code:
- Reason for Transportation
- Transport Document Number
Part-B - EWB- Transportor Detail- vehicle number or Transportor ID etc.
Rules of e-Way Bill in GST –
- Information to be furnished by every registered person prior to the commencement of the movement of goods and generation of e-Way Bill.
After creating e-way bill on portal its information available to recipient also so they take further action on it such as accept or reject the consignment which is covered by the e-Way Bill.
- Goods sent with , the invoice or bill of supply or delivery challan, and a copy of the e-Way Bill or the e-Way Bill number.
- An officer authorized by the State can intercept any conveyance to verify the e-Way Bill or the e-Way Bill number in physical form for all inter-State and intra-State movement of goods.
States that have Notified e-Way Bill-
The e-way bill for inter-state transport will be implemented in India from 1st February 2018.
13 States have agreed to implement e-Way Bills for Intra-State movement of Goods with effect from 1st February 2018. These are:
- Andhra Pradesh,
- Arunachal Pradesh,
- Tamil Nadu,
- Uttar Pradesh and
for intra-state transport and intrastate movement of goods e-way bill rules applicable From 1st June 2018 in all over India.
Validity of e-Way Bill-
Validity of EWB
Less Than 100 Km
For every additional 100 Kms or part thereof
additional 1 Day
URL or Web site address-
using this website we can register our organization to generate e waybill. Transporters also use this website to register and create the e-waybill.