e-Way Bill

When should the e-Way bill be issued?

An E-way 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) –

• In relation to a ‘supply’
• For reasons other than a ‘supply’ ( say a return)
• Due to inward ‘supply’ from an unregistered person

For this purpose, a supply may be either of the following:

• A supply made for a consideration (payment) in the course of business
• A supply made for a consideration (payment) which may not be in the course of business
• A supply without consideration (without payment)In simpler terms,  the term ‘supply’ usually means a:
  • Sale – sale of goods and payment made
  • Transfer – branch transfers for instance
  • Barter/Exchange – where the payment is by goods instead of in money

Therefore, 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 the 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 – E-way 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 an e-Way bill even if the value of goods is less than Rs 50,000.
• Unregistered Persons – Unregistered persons are also required to generate an 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 compliances are met as if they were the supplier. 
• Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate an e-Way Bill if the supplier has not generated an e-Way Bill.

In some cases when an e-Way bill is not required

In the following cases it is not necessary to generate e-Way Bil:

• The mode of transport is a non-motor vehicle
• Goods transported from a 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 customs station to another.
• Transit cargo transported to or from Nepal or Bhutan
• Movement of goods caused by defense formation under the Ministry of Defence as a consignor or consignee
• Empty Cargo containers are being transported
• Consignor transporting goods to or from between the place of business and a weighbridge for weighing at a distance of 20 km, accompanied by a Delivery challan.
• Goods are 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.
• 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.

Documents required for e-Way bill generation.

• Invoice/ Bill of Supply/ Challan related to the consignment of goods
• Transport by road – Transporter ID or Vehicle number
• Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document

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