However, the limit of Rs. 50,000 may differ between different states according to state specific GST laws. (Eg. In Maharashtra, for intra-state supply of goods if the consignment value does not exceeds Rs. 1 lakh, no E-way bill is required to be generated. Also if the goods such as hank, yarn, fabric and garments of any consignment value are transported for a distance upto fifty kms within the state of Maharashtra for the purpose of job work , E-way bill is not required to be generated )
A registered person causing the movement of goods of consignment value exceeding Rs 50,000 needs to generate an E-way bill when-
(i) He undertakes any supply of good under GST (including returns) or
(ii) He moves goods from one godown to another or
(iii) He undertakes moment of goods for reasons other than supply
(iv) He purchases under GST any goods from an unregistered person
*Consignment Value of Rs. 50,000 includes GST amount
A special situation where you need to issue an e-way invoice even if the shipment amount is less than Rs. 50,000:
1. Inter-State transfer of goods by principal to job-worker.
2. Inter-State transfer of handicraft goods by persons exempt from registration.
|Description of Goods|
|1||Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers|
|2||Kerosene oil sold under PDS|
|3||Postal baggage transported by Department of Posts|
|4||Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (under HSN Chapter 71)|
|5||Jewellery, goldsmiths’ and silversmiths’ wares and other articles ( under HSN Chapter 71)|
|7||Used personal and household effects|
|8||Coral, unworked (HSN 0508) and worked coral (HSN 9601)|
Validity of an E-Way bill is listed below. Validity is based on the distance travelled by the vehicle containing the consignment of goods. Validity starts from the date and time of the generation of E-Way bill-
|Type of conveyance||Distance||Validity of E-way Bill|
|Other than Over dimensional cargo||Upto 100 Kms||1 Day|
|For every additional 100 Kms or part thereof||Additional 1 Day|
|For Over dimensional cargo||Upto 20 Kms||1 Day|
|For every additional 20 Kms or part thereof||Additional 1 Day|
Extension of E-Way bill is possible only if done before or after 4 hours of expiry
It is used to monitor the movement of goods, to check tax evasion. As a general rule, route calculation is required along with goods on the way from sender to receiver. According to GST, e-way invoices are subject to a uniform set of rules throughout the country.
If the supplier is registered and promises to ship the goods, the goods movement will be triggered by the supplier. The movement is triggered by the recipient when he arranges the shipment. If the goods are delivered from an unregistered supplier to a registered and known recipient, the transfer is considered to be due to that recipient.
Yes, E-Way Bill can be cancelled within 24 hours of its generation.
If you are not registered, you will also need to create an e-way invoice. However, in case of delivery from an unregistered person to registered person, then the registered person must ensure that all conformance is met, as if he were a supplier.
E-Way bill can be generated by an unregistered person by enrolling itself on the E-Way bill system.
If multiple shipments are shipped in a single shipment after the e-way invoice has been created in accordance with sub-rule (1), the carrier will in each case create an e-way invoice serial number which can show the number. An integrated e-way invoice for the common portal and FORM GST EWB-02 will be created by him at the common portal prior to product traffic.
TRANSIN or Transporter ID is a 15 digit unique number generated by the EWB system for unregistered transporters, once he enrolls in the system which is similar to GSTIN format and is based on state code, PAN, and a Checksum digit. This TRANSIN or Transporter id can be shared by the transporter with his clients who may enter this number while generating e-waybills for assigning goods to him for transportation.