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E Way Bill under GST

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E- way Bill (Rule 138) For movement of goods for value exceeding Rs. 50,000/- E-way bill is necessary. Before commencement of such movement registered person shall furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal

Situation where E –Way bill shall be necessary

(i)In relation to supply;
(ii) for reason other than supply
(iii) due to inward supply from an unregistered person

Transportation of goods by registered person (Filling of Part B of Form GST EWB-01 and generation of E Way bill): Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.

Handing over of goods to transporter and generation of E way bill by the transporter: Where the e-way bill is not generated as above and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:

Option to generate e way bill even if value is less than Rs. 50,000

– Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:

Movement by unregistered person Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:

No e- way bill for transportation to the place of business of the transporter
Provided also that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

Supply by unregistered person to registered person Explanation 1 where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

Cancellation of E way bill Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill.

Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.

Validity period of E way bill

An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned below:

Distance                           Validity Period
Upto 100 Km                      One day
For every 100 km or part thereof thereafter      One additional day

No need of E-way bill in following cases:
(a) where the goods being transported are specified in Annexure to the Rule 138; (Agricultural and animal products)
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.

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