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Eway bill | eway bill login | e way bill system| Know gst eway bill

Eway bill : GST E Way Bill learn generate online guide, Important Rules for eway bill

eway bill | eway bill login | e way bill system| know gst eway bill

Eway bill :

E way Bill is an important instrument under GST regime and transporters need to carry an electronic waybill or E Way Bill. In this section you will learn about important GST E Way bill rules i.e E-WAY RULES. E Way Bill require for moving the goods for one state to another.

In this article, we cover the following topics on Eway Bill:

  • What is E Way Bill?
  • What are the important Rules?
  • When should we generate E way bill?
  • Who is liable to generate E way Bill ?
  • Mandatory or Optional
  • What are the exemptions available from Generation of E-Way Bill?
  • Validity of an E way Bill

Eway bill | eway bill login | e way bill system| Know gst eway bill

What is an eWay Bill?

Eway bill is an electronic way bill for movement of goods which can be generated on the GSTN (common portal). A ‘movement’ of goods of more than Rs 50,000 in value cannot be made by a registered person without an e-way bill.

Eway bill will also be allowed to be generated or canceled through SMS.

When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

Click here to generate online eway bill

GST e way bill When should we generate Eway bill?

When there is a movement of goods exceeding the value of Rs. 50,000/- an E way bill is require.

It should prepare before the movement of goods.

Movement of goods includes supply, return and stock transfer etc.

Validity of an Eway Bill

An e-way bill is valid for periods as listed below, which is based on the distance traveled by the goods. Validity is calculated from the date and time of generation of e-way bill-

DistanceValid fromValid for
Up to 100kmDate & time at which e-way bill is generated1 day
For every 100 km after thatDate & time at which e-way bill is generatedAn extra day

 

 

What are the important Rules for Eway Bill?

  • Rule 138 of E WAY rules from sub rule 1 to 14
  • Annexure of Rule 138(14) contains list of item which are exempted from eway bill generation
  • Rule 138(10)  provided the validity period of an e way bill
  • FORM GST EWB 01 PART A with PART B and FORM GST EWB 02 are two important forms under this rule

Who is liable to generate Eway Bill ?

  • PART A and B OF GST EWB 01– BY REGISTERED CONSIGNOR OR TRANSPORTER(Transporter may on consignor behalf)
  • PART A and B OF GST EWB 01– BY REGISTERED CONSIGNEE OR TRANSPORTER(Transporter may on consignee behalf)
  • PART A and B OF GST EWB 01– BY CONSIGNOR (In case of travel by own vehicle/hired ones/by rail/by air/by vessel
  • GST EWB 02 – BY TRANSPORTER FOR MULTIPLE CONSIGNMENT IN A SINGLE TRANSPORT

What are the exemptions available from Generation of EWay Bill?

eway bill : Mandatory or Optional

For consignment value more than 50,000/- it is mandatory

For consignment value upto rs. 50,000/- it is optional.

PART B FORM GST EWB 02, Optional, where the goods are traveled less than 10 kms within the states from the place of consignor to transporter. 

eway bill, eway bill login, e way bill system