E-Way Bills Explained | E-Way Rules | E-Way Forms | Important Rules & Compliance

GST EWB-01

What is E-way Bill?

E-way bill is an electronic document which needs to be generated by every registered taxpayer who causes movement of goods of consignment value exceeding fifty thousand rupees—

  • in relation to a supply; or
  • for reasons other than supply; or
  • due to inward supply from an unregistered person, shall, before the commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.

How to Generate E-Way Bill?

E-way bill shall be generated in Form GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.

How to Register for E-Way Bill?

Taxpayers shall first register their business on the E-Way Bill Portal. This is a self-explanatory portal and taxpayers can create their login all by themselves.

E-Way Bill Portal

E-Way Bill Portal

When to Generate E-Way Bill?

Everytime when the value of consignment exceeds INR 50,000 and the distance is more 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 is required to generate E-way bill in Part B of FORM GST EWB-01.

Which all documents to be carried by person-in-charge of conveyance?

No separate documents are required to be uploaded apart from shipment details and details furnished in Part-A and Part-B of GST EWB-01

Validity Period of E-Way Bill

An e-way bill or a consolidated e-way bill shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:

 Sr. no.  Distance  Validity period
 1  Upto 100 km  One day
 2  For every 100 km or part thereof thereafter  One additional day

Under circumstances of an exceptional nature, when the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.

2018-01-05T19:45:38+00:00January 5th, 2018|GST Basics|
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