E–Way Bill under GST

When E–Way Bill Needed to generate?

• If goods are transferred in relation to a supply (i.e. sale of goods)
• If goods are transferred for a reason other than supply (i.e. Sale Return/Branch transfer)
• If goods are supplied by an unregistered dealer to a registered dealer.

What is a supply under E–Way Bill?

• Sale - Means transferred goods for some consideration (Payment)
• Transfer – if goods transferred from head office to branch
• Exchange/Barter – if goods transferred against consideration of other goods from the recipient.

Who needs to generate an E–Way Bill?

• Registered Person – 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. A Registered person or the transporter may choose to generate and carry an e-way bill even if the value of goods is less than Rs 50,000.
• Unregistered Persons – Unregistered persons are also required to generate an e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. 
• Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate an e-Way Bill if the supplier has not generated an e-Way Bill.

When E-Way Bill is not required

• Goods are moved from the port, airport, air cargo complex for clearance by Customs.
• The specified goods Transported
• The goods are transported by non-motor vehicle

The validity of e-Way Bill

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