Eway bill generation

Is eway bill requires for the transportation of goods through railways?
Replies (3)
Quick Summary
Yes, an e-way bill is mandatory for transporting goods via railways. The registered supplier or recipient must generate it before or after movement begins. While generally required, Rule 138(14) of the CGST Rules outlines specific exemptions, such as for goods transported by rail on behalf of the Central Government or local authorities.

Yes required. 

Extract of Rule 138(2A) from CGST Rules":

(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.

Thank you
Yes, E-Way Bill is required to be generated when the goods are being transported via Railways.

Also refer Rule 138(14) of the CGST Rules 2017, which specifies certain cases where generation of E-Way Bill is not required ( like where the consignor of goods is the Central Government, Government of any State or a local Authority for transport of Goods by Rail, etc ).

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register