What is an e-way bill?

Guide on e Way Bill GST Rules & Compliance

Waybill consistence has been a bad dream for providers in the pre-GST period. Supply of products can’t occur without acquiring these “waybills” from VAT experts. The waybill is only a physical report that permits the development of merchandise.

The consistency around waybills has caused the limited development of merchandise crosswise over states. What’s more, this is one peculiarity we trust GST will correct.

E-WayBill Filing

The CBEC has discharged electronic way bill or e-way charge rules. The control can be download here waybill-rules.

What is an e-way charge?

The e-way charge is an electronic route charge for development of merchandise which can be created on the GSTN (regular gateway). A “development” of merchandise of more than Rs 50,000 in esteem can’t be made by an enlisted individual without an E-way charge.

E-way bill will likewise be permitted to be produced or crossed out through SMS.

At the point when an eway charge is created a novel eway charge number (EBN) is dispensed and is accessible to provider, beneficiary, and the transporter.

At the point when should an e-way charge be produced?

E-way bill will be created when there is development of products –

  • In relation to a ‘supply’
  • For reasons other than a ‘supply’ ( say a return)
  • Due to inward ‘supply’ from an unregistered person

What is a “supply” in the event of e-way charge?

A supply might be –

  • Supplied for a consideration (means payment) in the course of business
  • Supplies made for a consideration (payment) which may not be in the course of business
  • Supplies without consideration ( without payment)

Who can produce the e-way Bill?

The e-way charge must be created when there is a development of merchandise of more than Rs 50,000 in incentive to or from a Registered Person. Enlisted individual or the transporter may produce and convey e-way charge regardless of the possibility that estimation of products is not as much as Rs 50,000.

Unregistered people or his transporter may likewise create the e-way charge. Which implies E-way bill can be produced by both enrolled and unregistered people. Nonetheless, where a supply is made by an unregistered individual to an enrolled individual, the recipient should do every one of the compliances as though he’s the provider.

An e-way bill can be generated by

Guide on e Way Bill GST Rules & Compliance


Validity of an e-way bill