E-Way Bill: Enhancing Compliance and Facilitating Trade

Updated on : Jan. 30, 2023 - 4 p.m. 17 min read.

e way billing

What are e-way bills?

An e-Way Bill is an electronic document that is required for transporting goods worth more than a certain amount (which varies by country) within India. E-way bills act as proof of goods in transit and are generated through the online platform set up by the Indian government called the "e-Way Bill" system. The e-Way Bill must be carried by the person in charge of the transportation of goods and presented to authorities upon request. The e-Way Bill is mandatory for all inter-state movements of goods within India, with certain exemptions for certain types of goods and movements. You can access the e-way bill portal here.

When e-way bills should be issued?

An e-Way Bill should be issued when:

  1. Goods worth more than a certain value (varies by country) are being transported within India.
  2. Transportation is taking place by road, rail, air, or ship.
  3. The movement of goods is inter-state (from one state to another), or intra-state (within the same state).
  4. The goods are not exempt from e-Way Bill requirements.

It's important to note that the e-Way Bill must be generated before the start of the transportation of goods and must be carried by the person in charge of the transportation. If the value of the goods being transported changes during transit, a new e-Way Bill must be generated.

Who should Generate an eWay Bill?

An e-Way Bill can be generated by:

  1. The person who is registered on the GST (Goods and Services Tax) portal and is responsible for sending the goods.
  2. The transporter of the goods, if the person sending the goods has not generated the e-Way Bill.
  3. The recipient of the goods, in case the person sending the goods is not registered under GST or the transporter is not generating the e-Way Bill.

In general, the responsibility of generating an e-Way Bill lies with the person sending the goods. However, in the absence of such a person, the responsibility shifts to the transporter or the recipient of the goods.

When eWay bill is Not Required?

An e-Way Bill is not required in the following circumstances:

  • Goods being transported are exempt from GST (Goods and Services Tax)
  • Goods being transported are less than the prescribed value limit (varies by country)
  • Goods being transported are for personal use and not for commercial purposes.
  • Goods being transported are part of casual or non-registered taxable supplies.
  • Goods being transported are under certain circumstances specified by the government, such as transportation of handicraft goods, relief materials for natural calamities, etc.

It's important to note that these exemptions are subject to change and may vary by country. It's always advisable to check with the relevant authorities for the most up-to-date information on e-Way Bill requirements.

How to generate eWay Bill on the portal?

The steps for e-way bill generated on the portal in India are as follows:

  1. E-way bill login: Log in to the e-Way Bill system using your GST (Goods and Services Tax) credentials.
  2. Select mode of transport: Choose the mode of transport, such as road, rail, air, or ship.
  3. Enter details: Enter the required details, such as the date of the invoice, the value of goods, the HSN code, the GSTIN number of the recipient, and the transporter's details.
  4. Add consignor and consignee details: Provide the name, address, and GSTIN number of the consignor and consignee.
  5. Add goods details: Provide the details of the goods being transported, including the description, quantity, and unit.
  6. Submit: Review the information entered and submit the form to generate the e-Way Bill.
  7. Download and print: Download and print a copy of the e-Way Bill for your records and for presentation to authorities upon request.

It's important to keep in mind that the process of generating an e-way Bill may change over time, so it's advisable to check with the relevant authorities for the most up-to-date information.

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