Important Things To Know About GST E Way Bill

GST E Way Bill is an electronic document generated on GSTN Portal for the purpose of movement of goods by any GST registered person.

Every registered/unregistered person who intends the movement of goods of consignment exceeding the value of Rs. 50,000/- shall issue a GST E Way Bill from GSTN Portal.

This E Way Bill can be generated and canceled through SMS. The transporter, supplier and the recipient are allocated with a unique e-way bill number (EBN) whenever an E Way Bill is generated.

The ruling of GST E Way Bill

As per Rule 138(1) E way Bill can be generated under the following conditions:

• In relation to the “Supply” of goods to the recipient. (Sales).
• For reasons other than “Supply” (For Example, Sales Return).
• Due to Inward “supply” from an unregistered supplier. (Purchase).

Source: www.cbec.gov.in

Who Can issue, When and Which Part of GST E Way Bill to be Filled?

You, as a registered person can generate E-way bill whenever there is a movement of goods of more than Rs 50,000. If you are a registered recipient then also you can issue an e-way bill.

Form EWB-01 is to be issued and PART A is to be filled.

You or your transporter can choose to generate an e-way bill even if the consignment value is less than Rs 50,000.

Transporter will file Form EWB-01 on the basis of PART A filled by the Supplier.

Earlier, an unregistered person could not issue E-way bill. But as decided in recent GST Council meeting, unregistered persons/their transporters can also to generate an e-way bill from GSTN portal.

Form EWB-01 is to be issued and PART A is to be filled.

Thus, an e-way bill can now be generated by both registered persons as well as unregistered persons.

The validity of GST E Way Bill

For covering distance up to 100 KM the validity of the e-way bill will be 1 day from the date and time at which the e-way is generated.

For covering the distance that is more than 100 KM, an extra day for each 100 KM traveled thereof.

Details to be filled in Form GST EWB-01

In Part-A of EWB-o1, you have to fill in the information about the goods.

Following details in PART-A:

1. GSTIN of Recipient
2. Place of Delivery
3. Invoice or Challan Number
4. Invoice or Challan Date
5. Value of Goods
6. HSN Code
7. Reason for Transportation
8. Transport Document Number

In PART B of EWB-01, information relating to the transporter like vehicle number etc are to be entered.

You can download GST templates like GST Bill of Supply, GST Payment Voucher, and GST Export Invoice from here.

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