E-Way (Electronic Way) bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs. 50,000. This has been mandated by the government in terms of Section 68 of the Goods and Services Tax (GST) Act. An E-Way bill is generated through the GST Common Portal for e-Way bill system – ewaybill.nic.in – by registered users or transporters who cause movement of goods of consignment. The e-way bill came into effect on April 1, 2018.
Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees in relation to supply; or reasons other than supply; or inward supply from unregistered person shall generate e-way bill. It means, the consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients.
Yes, the registered person or the transporter, as the case may be may generate E-way bill voluntarily even if the value of consignment is less than Rs. 50,000/-.
As per Notification No. 12/2018 dated 7th March 2018, the term “Consignment Value”, means value determined as per section 15 of the CGST Act as mentioned on the invoice, bill of supply or delivery challan as the case may be including the applicable tax thereon. However, such consignment value shall exclude the value of exempted supply, where the invoice is issued in respect of both exempt and taxable supply of goods.
The primary responsibility to generate e-way bill shall be of the registered person who causes the movement of goods, i.e. the consignor or the consignee, as the case may be. However, if such consignor or consignee doesn’t generate the e-way bill, it may be generated by transporter as well, if authorized by the registered person. Also, in case of supply of goods by an unregistered person to registered person, the liability to generate e-way bill is on the recipient
The e-way bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation of EWB. If it has been verified by any proper officer within 24 hours, then it cannot be cancelled. Further, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. A recipient has right to cancel/ reject the e-way bill within 72 hours of its generation or actual receipt of goods, whichever is earlier.
Anormal” use_custom_heading=”true”]The e-way bill can be generated by the registered person in any of the following methods;-
(a) Using Web based system
(b) Using SMS based facility
(c) Using Android App
(d) Bulk generation facility
(e) Using Site-to-Site integration
(f) Using GSP (Goods and Services Tax Suvidha Provider)