05 August 2017
mam, i hv a business of supplying instrument used in Operation Theater. I purchases goods from Gujrat. after registration under gst how can i issue/generate e-way bill? should i send way bill to supplier in gujrat? pls tell in details.
03 August 2025
Here’s a clear overview about way bills under GST based on your queries: Is there a way bill concept in GST like VAT? Yes, GST has introduced the E-Way Bill (Electronic Way Bill) system to track the movement of goods. The e-way bill is a digital document generated online whenever goods worth more than ₹50,000 are transported interstate or intrastate. This system replaces the physical way bill used under VAT. How does E-Way Bill work? Who generates the e-way bill? Usually, the supplier, recipient, or transporter can generate the e-way bill before the movement of goods starts. What info is required? Details like invoice number, value, GSTIN of supplier and recipient, HSN code of goods, vehicle number, etc. Validity: E-way bill is valid for a certain distance and period depending on the mode of transport and distance. For your example: You are buying instruments from Gujarat and located in West Bengal. Since it’s an interstate purchase, and if the value exceeds ₹50,000, an e-way bill is mandatory. Who generates the e-way bill? Either the supplier in Gujarat or the recipient (you in WB) or your transporter can generate it. You don’t send a physical way bill to the supplier; it’s an electronic document. You can generate the e-way bill on the official GST portal: https://ewaybillgst.gov.in Is it applicable now? E-way bill system was initially deferred but is now fully implemented across India (since 2018). States like West Bengal, Gujarat, and others follow this system.