Description

Who should generate a Eway Bill?  Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.  Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliance's are met as if they were the supplier.  Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill. Until a date yet to be notified, the transporters need not generate the Eway bill (as Form EWB-01 or EWB-02) where all the consignments in the conveyance:  Individually(single Document) is less than or equal to Rs 50,000 BUT  In Aggregate (all documents put together) exceeds Rs 50,000 When should eWay Bill be issued? The transporters need not generate the Eway bill (as Form EWB-01 or EWB-02) where all the consignments in the conveyance:  Individually(single Document) is less than or equal to Rs 50,000 BUT  In Aggregate (all documents put together) exceeds Rs 50,000 eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 Cases when eWay bill is not required In the following cases it is not necessary to generate e-Way Bill: 1. The mode of transport is non-motor vehicle 2. Goods transported from Customs port, airport, and air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs. 3. Goods transported under Customs supervision or under customs seal 4. Goods transported under Customs Bond from ICD to Customs port or from one custom station to another. 5. Transit cargo transported to or from Nepal or Bhutan 6. Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee 7. Empty Cargo containers are being transported 8. Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan. 9. Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority. 10. Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules. 11. Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications. 12. Note: Part B of e-Way Bill is not required to be filled where the distance between the cosigner or consignee and the transporter is less than 50 Kms and transport is within the same state.