The E-way bill, also known as an electronic waybill, is a paper required under the GST regime before transporting or shipping goods worth more than INR 50,000 within states. The courier or the person in charge of the conveyance must have a physical copy of the e-way bill, which would contain details such as merchandise, buyer, consignor, and transporter.
A specific e-Way Bill Number (EBN) is made available to the provider, receiver, and transporter when an e-Way Bill is issued. The e-Way Bill replaces the Way Bill, which was a physical document used for the transportation of goods under the VAT system.
The Eway Bill has two parts, as listed below:
The Eway Bill generation can be done by the following methods:
Ideally, an e-Way Bill should be created before the start of the transfer of products worth more than INR 50,000. (either individual invoice or consolidated invoice of multiple consignments). The flow of commodities may be due to supply, non-supply purposes (such as returns), or inward supply from an unregistered user.
| GST Registered | Unregistered |
| When a registered individual, either as a consignee (i.e., buyer) or consignor (i.e., seller), triggers the movement of goods/consignment in his/her vehicle or contracted vehicle, railways, air, or sea, either the registered person or the receiver must produce the e-Way Bill in Form GST EWB 01 electronically on the common portal by providing details in Part B. | Where an unregistered person induces the transfer of merchandise, either by his or her conveyance or through the services of a transporter, the e-Way Bill must be created by the unregistered individual or the transporter, using Form GST EWB-01. |
| When a registered individual moves goods and hands them over to a transporter for road transportation, but no e-Way Bill is produced, it is the transporter’s responsibility to produce the bill. In Part B of Type GST EWB, the registered individual will first provide details about the transporter. The transporter would then create an e-Way Bill based on the details provided by the registered individual in Part A of Form GST EQB 01. | When an unregistered person provides goods to a registered person and the registered person is identified as the unregistered person at the time of the consignment’s launch, the consignment is considered to be moved by the registered person. In this case, the licensed individual or transporter is responsible for completing the e-Way Bill formalities. |
In the following cases, it isn’t necessary to generate an E-way Bill.
e-Way Bills can be produced using an online e way bill system or by sending an SMS. Before the start of the transportation of goods for supply/other than supply/inward supply from an unregistered individual, the bill must be produced. [Supply is classified as a selling of goods for which payment has been made/ a branch transfer/ barter or exchange].
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