{"id":377,"date":"2020-07-15T10:13:03","date_gmt":"2020-07-15T10:13:03","guid":{"rendered":"https:\/\/www.govreports.co.in\/blog\/?p=377"},"modified":"2020-07-15T10:13:07","modified_gmt":"2020-07-15T10:13:07","slug":"e-way-bill","status":"publish","type":"post","link":"https:\/\/www.govreports.co.in\/blog\/2020\/07\/15\/e-way-bill\/","title":{"rendered":"E-Way Bill"},"content":{"rendered":"\n

Introduction<\/strong>:<\/u><\/p>\n\n\n\n

E Way bill is an electronic bill for the movement of goods and it is generated by the common portal https:\/\/ewaybillgst.gov.in<\/a>. E-way bill is applicable to the movements of goods in both inter and intra state. When the goods of value is above Rs.50000, the E-way bill should be created. The physical copy of Eway bill needs to be carried by the transporters when the goods move and it should contain goods details, recipient details, consignor and transporter details. The e-way bill was rolled out nationwide on 1st April 2018.<\/p>\n\n\n\n\n\n\n\n

When should an E-way Bill \u00e2\u20ac\u2039be generated?<\/u><\/strong><\/p>\n\n\n\n

  1. When the transfer\nsales is above Rs.50000 worth goods from the registered person<\/li>
  2. When we take\ninward purchases above Rs.50000 worth goods from the registered person<\/li>
  3. When a damage or a\nreturn happens (Sales or Purchase return)<\/li><\/ol>\n\n\n\n

    GST E-Way Bill Format:<\/u><\/strong><\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    E-Way Bill Format:<\/u><\/strong><\/p>\n\n\n\n

    The\nbill will be created by 2 parts \u00e2\u20ac\u201c Part A and Part B.<\/p>\n\n\n\n

    Part\nA of the form is to collect the details of the consignment. It is usually about\nthe invoice.<\/p>\n\n\n\n

    • GSTIN of Recipient<\/li>
    • Place of Delivery<\/li>
    • Invoice or Challan Number <\/li>
    • Value of Goods<\/li>
    • HSN Code<\/li>
    • Transport Document Number: One needs to enter the Goods Receipt Number\/ Railway Receipt Number\/ Airway Bill Number\/ Bill of Loading Number.<\/li><\/ul>\n\n\n\n

      In\nPart B of this form, one needs to fill in the vehicle number of the transported\ngoods. The transporter will complete this information in the common portal.<\/p>\n\n\n\n

      What is the validity of the E-Way Bill?<\/u><\/strong><\/p>\n\n\n\n

      Less\nthan 100 KM: 1 Day<\/p>\n\n\n\n

      Every\n100 Km or part thereof thereafter \u00e2\u20ac\u201c 1 additional day<\/p>\n\n\n\n

      The\nvalidity period will be counted from the time of generation of the E-Way Bill.\nIt may be extended by the Government for some reasons or category of goods, as\nspecified in the notification issued in this regard.<\/p>\n\n\n\n

      Who should generate the E-Way Bill?<\/u><\/strong><\/p>\n\n\n\n

      • When goods are\ntransported by a registered person, acting as a consignee or consignor in his\nown vehicle, hired vehicle, railways, by air or by vessel, the supplier.<\/li><\/ul>\n\n\n\n
        • When the goods are\nhanded over to a transporter, the E-Way Bill should be generated by the\ntransporter.  In this case, the\nregistered person should give the details of the goods in a common portal.<\/li><\/ul>\n\n\n\n
          • In case of inward\nsupplies from an unregistered person, either the recipient of supply or the\ntransporter should generate the E-Way Bill.<\/li><\/ul>\n\n\n\n

            When an E-way bill is Not Required?<\/u><\/strong><\/p>\n\n\n\n

            • The mode of\ntransport is non-motor vehicle<\/li><\/ul>\n\n\n\n
              • Goods transported\nfrom Customs port, airport, air cargo complex or land customs station to Inland\nContainer Depot (ICD) or Container Freight Station (CFS) for clearance by\nCustoms.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"

                Introduction: E Way bill is an electronic bill for the movement of goods and it is generated by the common portal https:\/\/ewaybillgst.gov.in. E-way bill is applicable to the movements of goods in both inter and intra state. When the goods of value is above Rs.50000, the E-way bill should be created. The physical copy of […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[53,52],"class_list":["post-377","post","type-post","status-publish","format-standard","hentry","category-uncategorised","tag-e-way-bill","tag-gst-e-way-bill"],"_links":{"self":[{"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/posts\/377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/comments?post=377"}],"version-history":[{"count":9,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/posts\/377\/revisions"}],"predecessor-version":[{"id":389,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/posts\/377\/revisions\/389"}],"wp:attachment":[{"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/media?parent=377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/categories?post=377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/tags?post=377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}