A Quick Guide to E-way Bill


What is E-way bill?

Under Section 68 of the Goods and Service Tax Act, any person involved in the conveyance of goods worth more than 50,000 INR must produce the Electronic Way Bill (E-Way bill). Any of the person involved – consignor, consignee, or transporter – can produce the bill.

Use Proper Documents for the Registration

To generate the E-Way bill, the person must have registered on the government GST portal. They must register themselves with the E-way bill system as per the directions given on the cbec.gov.in website. The person making the transportation must have all the related documents such as the bill of sale or tax invoice. Further, the person generating the E-Way bill must have possession of the ID of the transporter.

There are a few instances where one does not need the E-Way bill. These situations include movement of the goods using non-motor vehicle and goods whose worth is less than 50,000 INR. Also, if you move the goods from the goods container unit at the airport or port, you need not produce the bill. For goods exempted under CGST Rules 2017, one does not need the E-Way bill.

Movement of Handicraft Items

For moving goods for job work or handicraft goods also you need the E-Way bill even if the value is less than 50,000 INR. These are as per the rules that came into effect since April 1, 2018. You can see the validity of the bill from the CBEC website. The bill will remain valid for 1, 3, 5, 10, or 15 days from the date of the issue of the bill depending on the distance the goods travel. An approximate thumb rule for the number of days the bill is valid is got by adding one day for every 100 kilometres distance.

One should note that once they generate the E-Way bill, they cannot alter or edit it. You may update the Part B of the E-Way bill (EWB). The E-Way bill has two parts. One is the Part A. This gives the details of the consignor and the consignee along with the details of the goods. In Part B, you get the details of the transporter and the vehicle used for the movement.

Cancelling the E-Way Bill

If you have entered any wrong information in the E-Way bill, you have the option of cancelling it and generating a new bill. One reason for the cancellation is when you have not transported the goods. Another reason is that you have entered the wrong details of the goods. To check the validity of the bill, you only need to enter the Generator ID, Doc number, EWB Date, and EWB number in the search option in the EWB portal. So, any person can check the validity if they have the needed details.

If you have many invoices, then you must generate many EWBs. Each invoice will need one EWB. You have to do this even if the consignee and the consignor are the same for all the invoices. In case the validity of the bill expires, you must not move the goods. Under exceptional circumstances and law and order issues, you can extend the validity of the EWB.

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