E Way Bills is an electronic way to bill for the movement of goods and services for goods to be generated by the e-way bill portal. In GST the registered person cannot transport the goods from one place to another by using a vehicle whose value exceeds the amount Rs. 50000 ( Single Invoice/bill/delivery challan ) without an e-way bill that is generated on the waybill gst.gov.in.
Simultaneously, e-way bills can also be created or deleted by the SMS, Android App and by site-to-site integration through API.
When any kind of e-way bill is created a unique e-way bill number (EBN) is allocated and is available to their supplier, recipient, and the other transporters.
Must Read – How to generate E-way Bill?
WHEN SHOULD BE E WAY BILL SHOULD BE ISSUED?
E Way Bill will be generated when there is the movement of goods in a vehicle/conveyance of value which is more than the amount of Rs. 50000 ( either each invoice or in aggregates of all the invoices in the vehicles/conveyance). In relation to their supply.
The reasons other than the supply ( say a return )
- Due to the inward supply from the unregistered person
For this kind of purposes , a supply may be the either followings are :
- The supply which is made for the considerations of the payments in the courses of the business.
- The supply made for the consideration of the payments which may not be in the courses of any business.
- The supply without the consideration without the payments in the simpler terms supply means basically means a:
Sale – Sale of goods and payment made
Transfer – Branch transfer for instance
Barter Exchange – Where is the payment is by the goods instead of money.
Therefore, e-way bills must be generated in the common portal for all types of movements. For the particular specific goods, the e-way bills to be generated mandatorily even in the values of the consigned of the amount of the goods is lesser than Rs. 50000.
WHO SHOULD GENERATE A E BILL?
The Registered Person – E Way Bill must be generated when there is a movement of the goods for the amount which should be more than Rs. 50000 in the value to or from a registered person. The registered person or the transporter may choose to generate and carry the e-way bills even if the values of goods is less than Rs. 50000.
The Unregistered Person – The unregistered person is also required to generate the e-way bill. Therefore, where a supply is made by a registered person to an unregistered person, the receiver would have to ensure all the compliances areas if there were the suppliers.
The Transporter – The Transporters carrying their goods by the roads, air, rail, etc. also need to generate the e-way bill if the supplier has not generated the e-way bill.
CASES WHERE THE E WAY BILL IS NOT REQUIRED ?
There are the following situations, where the generation of e-Way Bill is not required:
The way of carriage is an non-motor vehicles
Goods shipped from a customs terminal, airport, air cargo complex or land customs station to the Inland Container Depot (ICD) or Container Freight Station (CFS) for customs clearance.
The Goods borne under the customs control or under the customs seal
The Goods shipped under the Customs Bond from ICD to the customs port or from one customs station to another customs station.
It transit cargo transferred from Nepal to Bhutan
The Movement of products triggered by the establishment of the defence under the Ministry of Defense as consignee or consignee