E -Way Bill or the Electronic Way Bill is an important factor for inter-state consignment. Under GST it becomes mandatory that the transporters should carry an E-way bill while moving goods from one place to another. A taxable person registered under GST who is transporting the goods with a value of over Rs.50,000 must possess an E-way bill generated on the GST Portal.
In February 2020, the e-way bill portal has been linked to the VAHAN system. Under this vehicle registration number is validated at the time of generating the e-way bill. In the era of digital service, DialMyCA offers an online E-waybill registration service for all at affordable prices.
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A. E-way bill is a document required by a person in charge of the conveyance that carries any consignment of goods of value exceeding fifty thousand rupees. It is mandatory as per Section 68 of the Goods and Services Tax Act read with rule 138. It is generated from the GST Common Portal by the registered persons or transporters who causes movement of goods of consignment before commencement of such movement.
Q. Who all can generate the e-way bill?
A. (a) Registered person: E-way bill is generated when there is a movement of goods of more than Rs.50,000 in value to or from a registered person. However, if the value of the goods is less than Rs.50,000 the transporter may or may not choose to generate the e-way bill.
(b) Unregistered persons: Unregistered persons are also required to generate the e-way bill. If the case is of transfer of goods from an unregistered person to a registered person then the receiver must ensure that compliances are met as if they are the supplier.
(c) Transporter: transporter carrying goods by air, road, or rail also need to generate E-way bill if the supplier has not generated the bill.
A. The E-way bill is not valid without the vehicle number updated on the common portal if the vehicle is moving on the road. The Vehicle number can be updated by the generator of the e-way bill or the transporter assigned for that e-way bill by the generator.
A. as per Section 68 of the Goods and Services Tax Act mandates that the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Eway bill is generated on ewaybillgst.gov.in. also, the E-way bill is generated or cancelled through SMS, Android App and by site-to-site integration through API. When an E-way bill is generated a unique Eway Bill Number (EBN) is allocated and provider to the supplier, recipient, and transporter.