E way Bill Requirement under GST

After implementation of GST, the government has also focused on setting norms for requirement of generation of E way bills for movement of goods from one place to another.

What is an E way Bill?

Electronic way bill is an electronically generated unique document. This document is for specific consignments of goods from one place to another. Such movement can either be inside state boundaries or inter-state in nature.

In earlier VAT regime, Way Bill a physical form was used for the same purpose. After introduction of GST registration procedure, with replacement of VAT and other taxes, Way Bill is also replaced by Electronic way Bill.

When anyone generates an E way bill a unique EBN (E-way Bill Number) is allotted. This EBN is mentioned in the E way bill which is available to supplier, recipient of goods along with the transporter.

When to Generate E way Bill?

Every time for movement of goods E way bill is required to be generated if the value of consignment exceeds Rs. 50,000/-. Such movement can be of any type, including supply in the form of sales (with or without consideration), transfer between branches, exchange etc.

However, there are certain cases when the requirement of E way bill is mandatory irrespective of the value of the consignment. Such cases include the following:

• In case of any transport of handicraft goods exempted under GST regime.
• For movement of goods by Principal to Job worker ad back by registered Job Worker.

E way bill is required to be generated before initiating the movement of goods in question.

Who Generates E- way Bill?

E way bill can be generated by following people in different circumstances:

• Person Registered under GST regime
• When such a consignment is either made by or to a GST registered person, then such registered person is required to generate E way Bill for the movement of goods.
• Person Not Registered under GST regime ax
• The liability to generate E way bill does not only lie with GST registration person. If any unregistered person is initiating the supply then they will be liable to generate E way bill. However, if such supply was made by an unregistered person to the registered person, then the recipient is expected to comply with e way bill generation requirement.
• Transporter of Goods
• If the supplier and the recipient of the goods do not generate the E way Bill, then in such a case the transporter is required to generate the E way Bill.

How to Generate E-way Portal?

Now that we have clarified as to what is an e way bill. Now, the question is how to generate an E-way Bill. An e-way bill can be generated either by visiting the official portal or it can be done through SMS on phone. This SMS facility was introduced later on for ease of doing business.

In order to generate an E-way Bill, the person is required to first create a login ID on the Official portal of E-way Bill.

For how long is E-way Bill valid?

Vide Notification No.12/2018 the authorities have replaced the rules relating to E way Bill. However, there have been no major changes; one of the main changes introduced is the validity of E-way Bill.  Current rules state the following:

• Any E-way Bill issued for any distance less than or equal to 100 K.M will be valid for one day. For every additional 100 K.M. of part there of the validity will increase by additional 24 hours.
• In case of Over dimensional cargo for distance upto 20 K.M. the validity is one day. And for every additional 20 K.M. or part there of the validity will extend by additional 24 hours.

Note: Here “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988)

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