img

GST Eway Bill

50* Basic Package

CONTACT US

Overview

GST EWay Bill is a document used to track the goods in transit. The EWay bill was introduced under the goods and service tax. As per the GST regime, any individual who is registered under goods and service tax has to pass an EWay Bill. It is mandatory when the individual is transporting goods worth INR 50,000. EWay bill is available at the GST portal. Thus, any individual who is transferring goods of more than INR 50, 000 must possess the GST EWay Bill.

When you generate an EWay Bill, you will receive a unique EWay Bill number. This Number is allocated to the supplier, transporter, and recipients.

GST EWay Bill requirement

The GST EWay Bill is necessary for the following cases, where an individual having GST registration must generate the EWay Bill:

1) If a taxable person transfers any goods and the value of the goods is more than INR50, 000. In such cases, it is mandatory that he should generate EWay Bill.

2) If a taxable person transfer good from one godown to another and the value of the goods is more than INR 50, 000, he needs to generate the GST EWay Bill.

3) When a taxable person registered under GST purchases goods from an unregistered person and the value of the consignment is more than INR 50, 000. You need to generate the EWay Bill

4) A transporter carrying goods of value more than INR 50, 000 also needs to generate the EWay Bill

Cases where GST EWay Bill is not required

GST EWay Bill is not necessary for all the transportation that you make. Here some cases where you do not need the GST EWay Bill.

1) If the mode of transporting the good is a non-motor vehicle

2) The goods that come from custom port, airport, cargo complex

3) Goods that lands in an Inland container depot or container freight station

4) Transportations made under custom supervision

5) Transportation of goods from one customs station to another

6) Transit cargo coming from Nepal or Bhutan

7) Movement of goods under defense supervision

8) Transportation of empty cargo containers

9) Transit of goods from the place of business to the weighbridge along with delivery challan

10) Transportation of goods through rail where the supplier is central/state government

11) Goods that are exempted from the EWay bill in the GST regime

EWay Bill generation 

You can access your EWay Bill in the online portal of goods and service tax. But before that, you need to make sure that your API access is active on the GST portal. Once you access your API, Your EWay module will be activated. You can create an EWay bill. You can also retrieve the data from an existing EWay bill. Once you generate your EWay Bill, the person who is in charge of transportation must carry the below documents.

1) Invoice

2) Delivery challan

3) Invoice reference number from the GST portal; you can obtain it by uploading a photocopy of the GST tax invoice issued in Form GST INV-1

4) Copy of the EWay Bill; it should be either physically or mapped to RFID of the vehicle

If a person registered under GST wishes to move goods using his own/ hired vehicle, then the person can generate the EWay Bill in the Form GST INS-1 or on the common portal of the GST. But when a transporter involved in the movement of goods, they must provide all the details in part B of the form GST INS-1. The GST regime allows the transporter to generate the EWay Bill, even if the value of the goods is less than INR 50,000.

Validity of the EWay Bill

The EWay Bill that you generate is only valid until a particular time. This validity is computed based on distance traveled by the goods. The over-dimensional cargoes that travel less than 20 KMS will get the validity of EWay Bill up to 1 Day. And for every extra 20 KMS, the validity of the EWay Bill adds one extra day.

Similarly, the conveyance that is not over-dimensional cargo and travels less than 100 KMS has the validity of EWay Bill up to 1 day. For every extra 100KMS, you will get one day extra.

Document Required

  • Invoice/Challan of the consignment
  • If the consignment transports via road, then Transport ID/ vehicle number
  • Transport ID, Document number and date, if the consignment is moving through rail, air or ship

Time Lines

  • (1 Hrs)
  • Purchase the Service
  • Upload / send the Documents
  • Discussion with expert
  • Filing of application with registrar authorities
  • Receipt of E-Way Certificate
  • Confirmation to client

Status of implementation

The transportation of the consignment in between the states has risen. This has made an impeccable impact on the generation of the EWay Bill. Since 1st April 2018, when the implementation began, the GST department has seen a good response. They are getting a good response from all the states and union territories. However, there are some states where the GST department has provided relief to the people. For example, in Tamil Nadu, you don’t need to generate an EWay Bill, if the value of the consignment is less than INR one lakh.

Service Covered

Pricing for what you want required service

Basic

50*
  • Expert Consultation
  • One E-way bill

Business

950*
  • Expert Consultation
  • Upto 25 E-way bill monthly

Enterprise

1850*
  • Expert Consultation
  • Upto 50 E-way bill monthly
  • Notes:
  • * This price is inclusive of all Govt filing fee and excluding GST amount.

FAQ's

Related Posts

Subscribe To Our Newsletter

To get the latest news on changes of compliance