E-Way Bill is a unique document/bill,
which is electronically generated for the specific consignment/movement
of goods from one place to another, either inter-state or intra-state
and of value more than INR 50,000, required under the current GST
regime.
When e-Way Bill is generated, a unique e-Way Bill Number (EBN) is made available to the supplier,
recipient and the transporter.
The e-Way Bill replaces the Way Bill, which was a physical document and existed during the VAT regime for the movement of goods.
ideally,
e-Way Bill should be generated before the commencement of movement of
goods above the value of INR 50,000 (either individual invoice or
consolidated invoice of multiple consignments) and 100000/- in case of
Delhi The movement of goods will be either about a supply/ reasons other
than supply (like return)/ inward supply from an unregistered person.
In Which cases, e-Way bill is not required?
The below are the cases when the generation of e-Way Bill is not a requirement:
- When
the value of the consignment of goods moved is less than INR 50,000
(however, there are certain goods for which the e-way bill is mandatory
even though the value of the goods is less than Rs. 50,000. Examples of
such goods are when there is an inter-state movement of goods by the
Principal to Job-worker and when the Inter-State Transport of Handicraft
goods by a dealer is exempted from GST registration);
- When the conveyance used is a non-motor vehicle;
- When
goods are transported from port/ airport/ air cargo complex/ land
customs station to Inland Container Depot or Container Freight Station
for customs clearance;
- Transport of certain goods.
- If
within the same state, the goods are transported for a distance less
than 10 km, from the business place of the transporter to the business
place of the consignee;
- If within
the same state, the goods are transported for a distance less than 10
km, from the business place of consignor to the business place of
transporter for further transportation