E way bill -Composition Dealer

Yes, it is applicable to all the dealers

Under GST, transporters will need to carry an electronic waybill or E-Way Bill when moving goods from one place to another.

The draft e-way bill rules, which was made public in April, provide that the person-in-charge of conveyance will be required to carry the invoice or bill of supply or delivery challan, and a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded onto the conveyance. 

The rules authorise the tax commissioner or an officer empowered by him on his behalf to intercept any conveyance to verify the e-way bill or the number in physical form for all interstate and intra-state movement of goods. 

Physical verification of conveyances can be carried out on specific information of evasion of tax, as per the rules. 

The officer will be required to submit a summary report of every inspection of goods in transit within 24 hours and the final report within three days of inspection. 

Refer for details: eway-bill-gst-rules-compliance