E Way Bill

Last updated on 03.04.2018

E-Way Bill is an electronic way bill for movement of goods which can be generated on the e-Way Bill Portal. Transport of goods of more than Rs. 50,000 in value in a vehicle cannot be made by a registered person without an e-way bill.

1. E way bill rules will be rolled out on a trial basis from 16th Jan 2018

2. The e-way bill rules will be implemented in India from 1st February 2018. E way bill system become mandatory w.ef. 01.04.2018.

3. The states can opt to follow the e-way bill system anytime before 1st June 2018

4. From 1st June 2018 e-way bill rules will uniformly apply to all states.

Finally, the GST council has mandated the implementation of e way bill from 1st February 2018 , but as said above its not mandatory for all states yet.

WHO CAN GENERATE E-WAYBILL ?

• E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than Rs 50,000.
• Unregistered persons or their transporters may also choose to generate an e-way bill. This means that an e-way bill can be generated by both registered and unregistered persons. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliance are met as if they were the supplier. 

What is a ‘Supply’ in Case of E way bill?

A supply may 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)

Expected GST E-Way Bill Validity Period According to the Distance as :-

Sr. no.	Distance	Validity Period
1	Less than 100 km	1 Day
2	For every additional 100 kms or part thereof	Additional 1 day