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What is e-way bill?
E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN (common portal). A ‘movement’ of goods of more than Rs 50,000 in value cannot be made by a registered person without an e-way bill.
E-way bill will also be allowed to be generated or cancelled through SMS.
When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to supplier, recipient, and the transporter.
When should an e-way bill be generated?
E-way bill will be generated when there is movement of goods –
- In relation to a ‘supply’
- For reasons other than a ‘supply’ ( say a return)
- Due to inward ‘supply’ from an unregistered person
Common use items
- LPG (Cooking gas for supply to households)
- Kerosene (For sale under public distribution system)
- Goods transported from international ports to hinterland ports for clearance by customs
- Goods are transported by non-motorised conveyances
These are some common use items that have been exempted from the requirement of obtaining electronic permits for transportation under the GST
GST Council on August 5 approved a list of 153 items that have been exempted from the requirement of obtaining e- way bills.
- Live bovine animals
- Swine and fish
- Betel leaves
- Fruits and vegetables
- Fresh milk
- Cereals and flour
- Non-alcoholic toddy
- Raw silk
- Earthen pot and clay lamps
- Puja samagri and hearing aids
- Human hair
- Semen including frozen semen and condoms and contraceptives
Provisions related to E-way bill
- The provision would kick-in from a date to be notified by the central government after the backbone software for generating such permits is ready by the National Informatics Centre (NIC), which is likely by October.
- The official said there is no need of conveyance details when the distance of transport is less than 10 km within a state.
- The e-way bills, which can be checked by designated tax officials by intercepting a transporting vehicle, are aimed at helping authorities keep track of goods and inter-state commerce.
- E-way bill is particularly useful when most states have dismantled border check posts that operated under the previous indirect tax administrations, thereby reducing the time needed for the movement of goods across states.
Particulars to be included
E-way bill should include of goods being transported, the mode used, origin and destination besides details of the supplier, recipient and transporter.