Vivek Tiwari & Co.

E-Way Bill

E way bill is a document which is carried by person who is in charge of the conveyance carrying any consignment of Goods. It’s mandatory to generate E way bill if goods value is more than Fifty Thousand Rupees (either each invoice or in (aggregate of all invoices in a vehicle / Conveyance) . E-way bill is a bill which is required in all the cases where goods – be it inventory, capital goods or inputs – are caught up in a movement. There is no differenciation whether the movement is according to a supply arrangement or a change in location of goods within the State itself.

E way bill will thus, be generated in the following cases-

In relation to a 'supply'.
For causes other than a 'supply' (for e.g., a return).
In case of an inward 'supply' from unregistered person.

As per Section 68 of the CGST Act it has been made mandatory that the Government may make it necessary for the person in charge of a conveyance carrying a consignment of goods of value exceeding Rs. 50,000(Fifty thopusands) to bear with him such documents and devices as may be imposed. As per Rule 138 of the CGST Rules, 2017 it provides for the E-Way Bill mechanism, and in this context it is essential to record that information is to be furnished before the commencement of movement of goods and is to be issued whether the movement is connected to a supply or for any purpose other than supply

Generation of an E-way bill

Registered Person- It is mandatory to generate E-way bill if the moment of goods of R. 50,000. If the moment of goods is less than of Rs. 50,000 the transporter or the registered person may choose to generate E- way bill.
Unregistered person-Unregistered person also required to generate E-way bill. Incase supply is made by unregistered person to registered person the receiver will have to ensure all the compliance are met.
Transporter- If the supplier has not generated any E way bill the transporter needs to generate E way bill.
E-way bill will be generate on common

Details required generating Waybill-

Invoice/Bill of Supply/Challan which is in relation to the consignment of goods
Transport by road - ID of the Transporter or Vehicle number
Transport by rail, air, or ship -ID of the transporter, Transport document number, and the date mentioned on the document

Part-A of Eway bill- The information regarding the supply of taxable goods is to be mentioned in the Part-A

Part-B of Eway bill- The information regarding the transporter like vehicle number , vehicle type Transporter ID, Transporter name etc. Is to mentioned in part B