E-WAY BILL
EWay Bill is an Electronic Way bill for movement
of goods to be generated on the eWay Bill Portal.
eWay bill will be generated when there is a
movement of goods in a vehicle/ conveyance of value more than Rs. 50,000
(either each Invoice or in aggregate of all invoices in a vehicle/conveyance).
eWay Bills must be generated on the common
portal for all these types of movements. For certain specified Goods, the eway
bill needs to be generated mandatorily even if the value of the consignment of
Goods is less than Rs. 50,000:
· Inter-State
movement of Goods by the Principal to the Job-worker by Principal/ registered
Job-worker
· Inter-State
Transport of Handicraft goods by a dealer exempted from GST registration
Who should Generate an eWay Bill?
· Registered
person
· Unregistered
person
· Transporter
Cases when eWay bill is Not Required
In the following cases
it is not necessary to generate e-Way Bill:
· The
mode of transport is non-motor vehicle
· Goods
transported from Customs port, airport, air cargo complex or land customs
station to Inland Container Depot (ICD) or Container Freight Station (CFS) for
clearance by Customs.
· Goods
transported under Customs supervision or under customs seal
· Goods
transported under Customs Bond from ICD to Customs port or from one custom
station to another.
· Transit
cargo transported to or from Nepal or Bhutan
· Movement
of goods caused by defence formation under Ministry of defence as a consignor
or consignee
· Empty
Cargo containers are being transported
· Consignor
transporting goods to from between place of business and a weighbridge for
weighment at a distance of 20 kms, accompanied by a Delivery challan.
· Goods
being transported by rail where the Consignor of goods is the Central
Government, State Governments or a local authority.
· Goods
specifed as exempt from E-Way bill requirements in the respective State/Union
territory GST Rules.
Validity of eWay Bill
|
Type of conveyance |
Distance |
Validity of EWB |
|
Other than Over dimensional cargo |
Less Than 200 Kms |
1 Day |
|
For every additional 200 Kms or part thereof |
additional 1 Day |
|
|
For Over dimensional cargo |
Less Than 20 Kms |
1 Day |
|
For every additional 20 Kms or part thereof |
additional 1 Day |