- For all the goods value more than Rs.50000/-, it is optional for the goods value less than Rs.50000/-
- No eway bill for value less than Rs.50000/-
- No eway bill for the distance of 10 kms from Supplier to Transporter or Transporter to Supplier within the state
- All the goods should be accompanied by Eway bill and Invoice/Delivery challan
- Eway bill should be generated by the receiver when supplies received from an unregistered dealer
- Eway bill should be generated for all transactions including moving goods from one to another place for more than 10 kms
- Eway bill can be generated through online, mobile app or SMS
- Eway bill contains two parts – Part A and Part B
- Part A contains the details of GSTIN of recipient, Place of delivery, Invoice/DC No., Invoice/DC date, Value of goods, HSN Code and Transporter Document No.
- Part B contains the details of vehicle number
- Part B can be generated either by the supplier himself or transporter
- Validity of a eway bill is 1 day for the first 100 kms – for every additional 100 kms or less – additional 1 day
- Validity starts from the time eway bill is generated
- Each invoice should have a separate eway bill, if any more number of invoices are transported in a single container, a consolidated eway bill can be generated
- Eway bill is generally known as EWB-01, Consolidated eway bill is known as EWB-02
- The eway bill details will be auto populated in GSTR 1
- If the movement of goods is transmitted from one vehicle to another vehicle that should be updated in the eway bill
- You can cancel the eway bill if generated wrongly and create a new one, you can cancel the eway bill within 24 hours but not after checking by the officials
- The details of eway bill will be communicated to the recipient, who should give his acceptance online for the goods received
- Eway bill is mandatory from 1st Feb 2018 for the inter-state movement of goods
- It will be mandatory from 1st June 2018 for all the movement of goods within the state
- No eway bill if transported non-motorised vehicles
- No eway bill for the goods for the goods specified in Annexure in Notification No.27/2017-Central Tax/as per Rule 138 (14)
- EWB-01 will be auto populated if details furnished in GST INV-1
- Summary of inspection will be recorded in Part A of EWB-03 within 24 hours of inspection and final report will be updated in Part B within 3 days from the date of inspection
- If any vehicle is intercepted and detained more than 30 minutes, transporter may upload that information in EWB-04
GST EWay Bills rules in Bullet Points
About the Author
Udaya Chandran
Manager - Accounts & Taxation
Im a Post graduate in Commerce. At present, Im working in a Private Limited Company as a Manager for Accounts Department and also giving GST consultancy service. I have 19+ years of experience in Accounting, Auditing Taxation. Contact for GST Consultation Return filing Please mail me at: Email: uday.gstguide @ ... Read more
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