e-Way Bill Basics

1
  1. What is e-Way Bill ?
  • It is an electronic way bill for the movement of goods with value more than Rs. 50,000/-
  • It will be generated on e way bill portal.
  • SMS facility will also be provided to generate & cancel e-way bill.
  • On generation of e-way bill, a unique e-way bill number is allocated and made available to supplier of goods, recipient & transporter of those goods.

 

  1. When is e-way bill not required?
  • When non-motorised vehicle is used for transportation of goods
  • Movement of goods from port, airport, air cargo complex or land customs station to Inland container depot (ICD) or container freight station (CFS) for custom clearance.
  • Transport of specified goods
  • Where the distance between consignor or consignee and transporter is less than 10 Kms and within state then Part B of e-way bill is not required to be filled i.e. vehicle details are not required to be filled.

 

  1. Who will generate e-way bill ?
  • Every registered person who causes movement of goods of consignment value exceeding Rs.50,000/- in relation to supply; or reasons other than supply
  • Every registered person who causes inward supply from an un registered person.
  • If the consignor & consignee both not generate e-way bill then transporter is required to generate e-way bill whether he is registered or not.
  • Unregistered transporter can enrol on the e-way portal and generate e-way bill.

 

  1. What is the applicability date for e-way bill ?

The following states have notified e-Way bill for mandatory inter-state transport of goods:

  1. Karnataka
  2. Uttarakhand
  3. Rajasthan
  4. Kerala

Rest of the 25 States and 7 Union territories have joined the e-Way Bill league on trial Basis till 31st January 2018.

Starting from 1st February 2018, all the registered suppliers or the transporters/ recipients as the case may be belonging to these 25 States and 7 Union territories must compulsorily generate e-Way Bill for Inter-State movement of goods.

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,
  • Bihar,
  • Haryana,
  • Jharkhand,
  • Karnataka,
  • Kerala,
  • Puducherry(UT),
  • Sikkim,
  • Tamil Nadu,
  • Telangana,
  • Uttar Pradesh and
  • Uttarakhand.
  1. Validity of e-way bill ?
  • Validity of e-way bill is calculated from the date & time of generation of e-way bill.
  • For less than 100 Kms——-àe-way bill is valid for 1 day.
  • For every additional 100 Kms or part thereof—–à additional 1 Day.

 

  1. What are the documents which are required for generating e-way bill ?
  • Transport by Road—àVehicle no. or Transporter ID.
  • Invoice/ Bill of Supply/ Challan related to the consignment of goods.

Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document

The author, Jitender Kanswal is a CA by profession. He has contributed lots of useful resources in reputed platforms like CACLUBINDIA, TAXGURU, ETC. He is also the founder of website www.etaxlogic.com which provides useful information related to income tax, GST, accounting etc.

Discussion1 Comment

Leave A Reply