Under GST, transporters will need to carry an electronic waybill or E Way Bill when moving goods from one place to another. E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN (common portal). A ‘movement’ of goods of more than Rs 50,000 in value cannot be made by a registered person without an e-way bill.
E-way bill will also be allowed to be generated or canceled through SMS.
When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
As per the latest GST Council's meet, the Council has decided to start the E-Way Bill Mechanism from the 1st day of February 2018 (1.02.2018), on a nation wide, while the State Government has been given time upto 1st of June, 2018 to implement the mechanism. However the Government will be starting the E-Way Bill Mechanism on a *Trial Run Basis* from 16th of January 2018 inorder to train the traders for the inter and intra state movement of goods.
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