E-Way bill is the short form of Electronic Way Bill. It is a bill which is electronically generated for the specific movement of goods from one place to another, either inter-state or intra-state and with the value of more than Rs. 50,000/-.
Any movement of goods by way of sale, transfer or barter / exchange now requires an e-Way bill. E-Way bills are compulsory or inter-state movement of goods for all states. E-Way bills are compulsory for intra-state movement of goods for all states except Delhi.
E-Way bill can be generated on the e-Way bill portal. When an e-way bill is generated, a unique e-Way bill number is made available to the supplier, recipient and the transporter.
Who should generate an e-Way Bill?
- Registered Person – E-Way bill must be generated when there is a movement of goods of more than Rs. 50,000/- in value to or from a Registered Person under GST. A Registered Person or the transporter may choose to generate and carry e-Way bill even if the value of goods is less than Rs. 50,000/-.
- Unregistered Person – Unregistered Persons are also required to generate e-Way bill. 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 as if they were the supplier.
- Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
Inter-state movement of goods by the principal to the job-worker would also require an e-Way bill even if the value of goods moved is less than Rs. 50,000.
Validity of e-Way Bill:
An e-Way bill validity is counted from the time at which the e-Way bill has been generated. Each day will be counted as 24 hours. For goods travelling a distance of less than 100 km, the e-Way bill will be valid for a day. For every 100 km thereafter, the validity will be additional one day from the relevant date.
Validity of e-Way bill can be extended as well. The generator of such e-Way bill has either four hours before expiry or within four hours after its expiry to extend the e-Way bill validity
When is e-Way bill not required?
In the following cases it is not necessary to generate e-Way bill:
- The mode of transport is 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
- Transit cargo transported to or from Nepal or Bhutan
- Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
- Empty cargo containers are being transported
- Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan
- Goods being transported by rail where the Consignor of goods is the Central Government, State Government or a local authority