E-way Bill

Applicability of E-Way Bill:

E-way bill is to be issued when the value of goods to be transported is more than Rs. 50,000. E-way bill will be issued in case of supply of goods, the return of goods or when receiving supplies from unregistered persons.

• Related to a ‘supply’

• Reasons other than a ‘supply’ ( say a return)

• Inward ‘supply’ from an unregistered person

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

• When there is Inter-State movement of Goods to the Job-worker

• In case of Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

E Way Bill is required for Inter as well as Intra State however, For Intra State Movement value for E Way Bill may Vary State by State. For example- In Delhi the limit for E-Way bill for Intra State Movement is Rs. 1,00,000.

When is E-Way Bill not required?

There are many situations under which an E-way Bill is not required.

• Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.

• Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.

• Goods transported under Customs supervision or under customs seal

• Transit cargo transported to or from Nepal or Bhutan

• The mode of transport is non-motor vehicle

• Empty Cargo containers are being transported

• Movement of goods caused by defense formation under Ministry of defense as a consignor or consignee

• Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.

• If Goods are transported to a weighbridge within 20kms and back to the place of business by being covered under a Delivery Challan

• Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.