CA Finalist
111 Points
Joined July 2022
EWay Bill or an Electronic Way bill is required for movement of goods under GST. Transporters should carry an eWay Bill when moving goods from one place to another, valid across India if value of consignment exceeds a specified limit.
Under GST, an Electronic Way bill is required for movement of goods. A registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill.
When Should Eway Bill be issued?
E-Way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 (either each Invoice or in aggregate of all invoices in a vehicle/conveyance) -
- In relation to a ‘supply’
- For reasons other than a ‘supply’
- Due to inward ‘supply’ from an unregistered person.
Who should generate E-Way Bill?
a.Registered person
b.Unregistered person
c. Transporter
Conclusion
Depending on your case, E way bill is required to be generated.