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Exemption from E-Way bill, when e waybill not require

Exemptions from non-generation of E-way bill

Exemption from E-Way bill, when e waybill not require

Eway is mandatory under GST and it is require to be furnish prior to the commencement of movement of goods. 

E-way bills mandate by Rule 138 of E-Way Bill rules under GST.

There are broadly two types of Exemptions available for non generation of E-way bill:-

  1. FULL EXEMPTION
  2. PART EXEMPTION

 

READ BELOW IN DETAIL

*FULL EXEMPTION MEANS NO NEED TO GENERATE EWAY BILL AND PART EXEMPTION MEANS EXEMPTION FROM FILLING PART B (ie. part B of Form E-way Bill GST EWB 01) ONLY.

 

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PART EXEMPTION i.e Exemption from filling Part B of GST EWB 01

PART EXEMPTION i.e Exemption from filling Part B of GST EWB 01

  • Where the goods are transported by consignor for further transportation:- 

Provided also that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01

CONDITIONS:

  1. Total distance for transport upto 10 Kms and
  2.  Transport Within a State or Union Territory
  3.  Transport by consignor to transporter

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FULL EXEMPTION FROM GENERATION OF E WAY BILL

In the following cases There is no need  to generate E-way bill:-

  • BASED ON INVOICE VALUE:- If the invoice value is not more than Rs. 50,000/- or say Upto Rs. 50,000/- there is no need to generate E-way Bill

 

  • SPECIFIC EXEMPTION BY RULE 138(14) OF GST E-WAY BILL RULES:-
  1. Specified nature of goods transported – The goods mentioned in Annexure of Rule 138(14) can broadly classify the products of following types:      DOWNLOAD THE COMPLETE LIST OF GOODS EXEMPTED FROM E WAY BILL HERE
    • Live Stock
    • Meat
    • Household
    • Daily needs
    • Milk/Vegetables/fruits etc
    • Currency

                                                              DOWNLOAD THE COMPLETE LIST OF GOODS EXEMPTED FROM E WAY BILL HERE

        2.  When the goods are transported by NON-MOTORISED conveyance there is no need to generate eway bill

 

3. where the goods are being transported from the port, airport, aircargo complex and land customs station to                an inland container depot or a container freight station for clearance by Customs; 




4. State Specific Area -in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State

 

DOWNLOAD THE COMPLETE LIST OF GOODS EXEMPTED FROM E WAY BILL HERE 

 

Exemption from E-Way bill, when e waybill not require