E-way bill

E-WAY BILL FOR GST

What exactly is the GST E-way Bill?

E-way bill is an abbreviation for Electronic Way Bill. The Items and Services Tax E-way Bill is a document used to monitor goods in transit that was introduced as part of the Goods and Services Tax. A taxable person registered under GST who transports goods worth more than Rs.50,000 must have an E-way bill produced on the GST Portal.

LEDGERS has simplified the creation and management of E-way bills for businesses. GST invoices, bills of supply, purchase invoices, and customer or supplier accounts are all synchronised with the Ledgers E-way bill tool.

With the press of a button, an E-E-Way Bill may be generated and shared with customers or suppliers. The regulations governing the flow of products are outlined in the E-way bill guidelines. It should be noted, however, that when the GST Act went into effect on July 1st, the execution of the E-way law was postponed.

Who should be in charge of generating an E-way bill?

The following situations, in which a person with a GST registration is causing goods movement, should create an E-way bill.

• When items worth more than Rs.50,000 are moved to or from a registered individual, an E-Way bill is generated. If the products are worth less than Rs.50,000, the registered individual can even produce an E-way bill.
• An unregistered individual must also create an E-way bill. When an unregistered person makes a supply to a registered person, the receiver is responsible for ensuring that all compliances are met.
• If the supplier has not created an E-way Bill, a transporter moving goods by road, air, rail, or other means is needed to generate one.

Who doesn't require a GST E-way bill?

1. When transporting the following items, an E-way bill is not required:
   • Liquefied petroleum gas for residential and non-domestic exempted category (NDEC) consumers;
   • Kerosene oil is sold under the PDS.
   • Postal luggage is transported by the Postal Department.
   • Natural or cultivated pearls, valuable or semi-precious stones; precious metals and precious metal-clad metals (Chapter 71);
   • Jewellery, goldsmith and silversmith goods, and related articles (Chapter 71);
   • Currency;
   • Personal and household belongings were used;
   • Unworked coral (0508) and worked coral (9601)
2. E-way bills are not necessary for transporting goods from a customs port, airport, air cargo complex, or land customs station to an inland container depot or a container freight station for clearance by Customs.
3. E-way bill production is not necessary when a non-motorized vehicle transports products.
4. The e-way bill is not necessary to be created when transporting the following products;
   • Human-consumption alcoholic beverages
   • Crude petroleum
   • Diesel engine with high speed
   • Zeal towards driving (commonly known as petrol)
   • Gas, natural
   • Fuel for aircraft turbines
   • An E-way bill is not necessary where there is no supply as defined in Schedule III of the Act.
5. When the items are being carried, no E-way bill is required to be generated;

Under customs bond from an inland container depot or container freight station to a customs port, airport, air cargo complex, and land customs station, or from one customs station or customs port to another customs station or customs port, under customs control or with a customs seal.

When the goods being transported are transit cargo from or to Nepal or Bhutan; when the goods being transported are exempt from tax under various notifications; when the Central Government, State Government, or a local authority acting as a consignor transports goods by rail, no E-way bill is required.

No E-way bill is necessary when goods transportation is triggered by a defence formation under the Ministry of defence as consignor or consignee. In the case of transporting empty freight containers, no E-way bill is necessary.

If products are being carried for weighing purposes and the distance is less than 20 kilometres from the consignor's place of business to the weighbridge or vice versa, no E-way bill is necessary. The transfer of commodities, however, must be accompanied by a delivery challan.

When products other than de-oiled cake mentioned in the schedule annexed to notice no. 2/2017-Central Tax (Rate) dated 28.06.2017 are transported, an e-way Bill is not required to be created.