An EWay Bill is an Electronic Way Bill that is generated on the eWay Bill Portal for the movement of goods. A GST registered person may not transport goods in a vehicle with a value greater than Rs. 50,000 (single invoice/bill/delivery challan) without an e-way bill generated on ewaybillgst.gov.in.
Eway bills can also be generated or cancelled via SMS, the Android App, or site-to-site integration via API. When an e-way bill is generated, a unique Eway Bill Number (EBN) is assigned to the supplier, recipient, and transporter. Read more about eway bill gst here.
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When Should an eWay Bill Be Printed?
When there is a movement of goods in a vehicle or conveyance with a value greater than Rs. 50,000 (either per invoice or in aggregate of all invoices in a vehicle or conveyance), an eWay bill will be generated.
- In the context of a “supply,”
- Other than a “supply” (say a return),
- As a result of a “supply” from an unregistered person,
A supply for this purpose could be either of the following:
- A supply is made in the course of business for a consideration (payment).
- A supply made in exchange for a consideration (payment) that may or may not be in the course of business.
- A supply made without thought (without payment)
In layman’s terms, the term “supply” usually refers to a:
- Sale: the sale of goods and the receipt of payment.
- Branch transfers, for example; barter/exchange—where payment is made in goods rather than money.
As a result, eWay Bills for all of these types of movements must be generated on a single portal. Even if the value of the consignment of goods is less than Rs. 50,000, an eway bill must be generated for certain specified goods:
- Inter-state movement of goods by the principal to the registered job-worker
- Inter-state transportation of handicraft goods by a dealer is exempt from GST registration.
Who Should Produce an eWay Bill?
An Eway bill must be generated when there is a movement of goods worth more than Rs 50,000 to or from a registered person. Even if the value of the goods is less than Rs 50,000, a registered person or transporter may choose to generate and carry an eway bill.
- Unregistered Individuals: Unregistered individuals must also generate an e-Way Bill. When an unregistered person makes a supply to a registered person, the receiver is responsible for ensuring all compliance is met as if they were the supplier.
- Transporters: who transport goods by road, air, rail, or other means must also generate an e-Way Bill if the supplier has not done so.
Transporters are not required to generate an Eway bill (Form EWB-01 or EWB-02) listing all of the consignments in the conveyance:
- Individually (as a single document*), it is less than or equal to Rs 50,000.
- The total amount (all documents combined) exceeds Rs 50,000 **
The term “document” refers to a tax invoice, delivery challenge, or bill of supply.
Unregistered transporters will be issued a Transporter ID after enrolling in the e-way bill portal, and Eway bills will be generated. Know more about gst 3b here.