What is E-Way Bill ?

E-Way Bill is the short form of Electronic Way

Bill. It is a unique document/bill, which is
electronically generated for the specific
consignment/movement of goods from one
place to another, either inter-state or intra-
state and of value more than INR 50,000,
required under the current GST regime
 Who needs e-way bill ?
In other words, carrying of e-way bill is
mandatory for Interstate movement of goods
whose collective value exceeds R 50,000.
Registered persons or transporters causing the
movement of goods in such cases are required
to generate the e-way bill before
commencement of such movement.
 Rules of E-Way Bill
The GST E-way Bill Rules are as follows :
• Any supply (transportation) of value more
than Rs. 50,000is liable to have a valid e-
waybill.
• The bill can be generated by a registered as
well as an unregistered person.
• A transporter or supplier may even generate
an e-way bill for the supplies with the value
less than 50,000.
 Rules…
• The unique e-way bill number is required to be
made available to supplier, the recipient and the
transporter.
• A separate e-way bill will be generated by the
transporter for each distinct use of transporting
vehicle during the transit.
• If multiple consignment are transported in one
conveyance, the transporter must generate and
carry the consolidated e-way bill with him.
 Rules…
• Form GSTR-1 for the supplier will be auto-
populated based on the information provided in
part A of From GST INS-01.
• If the goods are not being transported or the
supply in cancelled after the generation of e-way
bill, rhe bill can be cancelled on the GST portal
with in 24 hours of generation.
• The details of e-way bill will be shared with the
registered recipient who will have to
communicate or confirm the recipt of the supply
covered under that particular bill.
 Rules…
• E-way bill can also b generated and cancelled
through SMS. The transporter will have to carry a
copy of the e-way bill or the bill no along with the
invoice/ bill of supply or delivery challan.
• A registered tax person can upload his tax invoice
using FORM GST INV-1 on the GST portal to
obtain an invoice reference Number which will be
valid for 30 days from the uploading date.
 Rules…
• The information in part A of Form GST INS-01
will be auto-populated based on the
information provided in FORM GST INV-1.
• For supplies which do not require to carry an
e-way bill, the transporter will still have to
carry the right tax invoice or bill of supply or
bill of entry or a delivery challan.
 Objectives of e-way bill
• In order to transfer the goods after the e-way
bill is introduced, the need for the
requirement of separate transit pass in each
state will be eliminated.
• To move from departmental police model to
self-declaration model for the movement of
goods.
• Single e-way bill for hassle-free movement of
goods across the country.