E WAY BILL FOR IMPORT

1.E-way bill can be generated from GST portal by filling the form GST EWB-01.This is mandatory for all kinds of goods through Road/Air/Ship/Rail etc. if the value of goods exceeds Rs. 50000. 2.If the goods are transported through airways then the consignor or recipient has to complete Part A of Form EWB 01. 3.For transporting through airways, apart from the invoice, Delivery challan, airway bill number which is the transport document Number has to be updated. 4.Airway bill is not a document of title to the goods and hence it is not negotiable. 5.The airway bill is a receipt issued by the airline which is an evidence for transporting the goods. 6.If the supplier has not generated the E way bill then the transporter has to generate for transporting goods through airways. 7.E-way Bill has to be updated with the transport document details as soon as submission and collection of transport document from air authority. 8.E-way bill need not be generated if the goods are moved for customs clearance from an airport, air cargo complex or land customer station to land container depot or container freight station. 9.But when goods are transported from the customs to the recipient 's place, then the E-Way bill has to be generated. 10.E-way bill validity starts when the first entry is made in Part B- when the transport document entry (Air way Bill number) first entered. 11.For multiple modes of transportation, as and when the goods reached the concerned location the corresponding transport number has to be updated by the supplier or the transporter.