e.way bill

Replies (3)

Navin Agarwal

354 Points Joined June 2017

please check whether I m correct or not...e way bill is the bill to be issued when the goods costing above 50000 are to be transported

Kaushik Deepak (KD)

Deputy Finance Manager

1136 Points Joined May 2013

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. Registered person or the transporter may choose to generate and carry e-way bill even if value of goods is less than Rs 50,000.

Unregistered persons or his transporter may also choose to generate e-way bill. Which means eway 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 do all the compliances as if he’s the supplier.

Kaushik Deepak (KD)

Deputy Finance Manager

1136 Points Joined May 2013

Who	When	Part	Form
Every Registered person under GST	Before movement of goods	Fill Part A	Form GST INS-1
Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods	Before movement of goods	Fill Part B	Form GST INS-1
Registered person is consignor or consignee and goods are handed over to transporter of goods	Before movement of goods	Fill Part A & Part B	Form GST INS-1
Transporter of goods	Before movement of goods	Fill form GST INS-1 if consignor does not.
Unregistered person under GST and recipient is registered.	Compliance to be done by Recipient as if he is the Supplier.