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GST EWay Bill
In the past pre-GST era getting a Waybill issued was a nightmare, the waybill is a document necessary for the movement of goods from one place to another. In the GST regime, the waybill is now known as e-waybill which need to be issued by the person causing the movement of goods. The E-Way Bill is mandatory in case the value of goods being supplied is equal to or more than Rs. 50,000/-, it can be generated electronically at the common portal of GST Network (GSTN) the E-way bill may be generated or canceled through SMS also.
When do you require a GST eWay bill?
GST eWay bill is required for the following cases wherein a person having GST registration is causing movement of goods:
- If a taxable person under GST supplies any goods and the value of the consignment is over Rs.50,000, a GST EWay Bill would have to be generated.
- If a taxable person under GST transfers goods located in one godown to another and the value of the consignment is over Rs.50,000, a GST EWay Bill need to be generated.
- If a taxable person under GST purchases any goods from an unregistered person under GST and the value of the consignment is over Rs.50,000 a GST EWay Bill should be generated.
Persons who can generate the e-way bill on GSTN
E Way Bill must be generated before the movement of goods having the value of Rs. 50,000 commences, the responsibility of the generation of E-Way Bill is on the person who is responsible for the movement of goods or in other words who causes the movement of goods. The E waybill can be generated by the supplier, transporter or in case the movement is caused by the recipient himself then in that case by the recipient. In case the movement of supply is from an unregistered person the recipient of supply shall be issuing E-Way Bill as if he is the supplier.
Validity of eWay Bill
The major amendment made effective vide notification no. 12/2018-Central Tax dated 7th March, 2018 is change in validity period of E-way bill. The new validity period provisions of E-way bill are tabulated hereunder:
|Type of Conveyance||Distance||E-way bill|
|Other than Over dimensional cargo||Less than 100 km||1 day|
|For every additional 100 km and thereof||Additional 1 day|
|For Over dimensional cargo||Up to 20 km||1 day|
|For every additional 20 km and thereof||Additional 1 day|
“Relevant date” shall mean the date on which the e-way bill has been generated and the period of validity would be counted from the time at which the e-way bill has been generated and each day would be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.
“Over Dimensional Cargo” means a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in Rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).