Why is the E-Way bill required?
Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in below cases :
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 e-way 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 Principal/ registered Job-worker***,
Inter-State Transport of Handicraft goods by a dealer exempted from GST registration.
Hence e-way bill generated from the common portal is required.
Related Articles
How to Generate e way Bill for Unregistered Buyer
E-Way Bill in case of Sale by Unregistered Person In case the movement of goods is done by a person who is not registered under GST, either in his own conveyance or through a hired conveyance or through a transporter, the e-way bill in such a case ...Who all can generate the e-way bill?
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. Any person ...Is there any validity period for e-way bill?
Yes. Validity of the e-way bill depends upon the distance of the goods have to be transported. In case of regular vehicle or transportation modes, for every 100 KMs or part of its movement, one day validity has been provided and in case of Over ...Prerequisites for e-Way Bill Generation
Prerequisites for e-Way Bill Generation There are some prerequisites for generating an eway bill (for any method of generation): Registration on the EWB Portal The Invoice/ Bill/ Challan related to the consignment of goods must be in hand. If ...Cases When E-Way Bill is Not Required
Cases when an Eway bill is not required The Goods and Services Tax (GST) law was introduced in India to correct the erstwhile law’s several wrongs. One of the main problems was a lack of transparency concerning both the taxpayers and the government. ...