What is an e-way bill?
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 eway bill.
When should an e-way bill be generated?
E-way bill will be generated when there is movement of goods –
- In relation to a ‘supply’
- For reasons other than a ‘supply’ ( say a return)
- Due to inward ‘supply’ from an unregistered person
Who can generate e-way bill?
- E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. Registered person or the transporter may choose to generate and carry e-way bill even if value of goods is less than Rs 50,000.
- Unregistered persons or his transporter may also choose to generate e-way bill. Which means eway bill can be generated by both registered and unregistered persons. However, where a supply is made by an unregistered person to a registered person, the receiver will have to do all the compliances as if he’s the supplier.
An e-way bill can be generated by
| Who | When | Part | Form |
| Every Registered person under GST | Before movement of goods | Fill Part A | Form GST INS-1 |
| Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods | Before movement of goods | Fill Part B | Form GST INS-1 |
| Registered person is consignor or consignee and goods are handed over to transporter of goods | Before movement of goods | Fill Part A & Part B | Form GST INS-1 |
| Transporter of goods | Before movement of goods | Fill form GST INS-1 if consignor does not. | |
| Unregistered person under GST and recipient is registered. | Compliance to be done by Recipient as if he is the Supplier. |
Validity of an e-way bill
An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of eway bill-
| Distance | Valid from | Valid for |
| Less than 100km | Date & time at which e-way bill is generated | 1 day |
| 100km to 300km | Date & time at which e-way bill is generated | 3 days |
| 300km to 500km | Date & time at which e-way bill is generated | 5 days |
| 500km to 1000km | Date & time at which e-way bill is generated | 10 days |
| 1000km or more | Date & time at which e-way bill is generated | 15 days |
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