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Annual return GSTR-9 and GSTR-9C, under section 44 of CGST Act, due date stands extended for financial year 2019-20 from 3:

Online E-Waybill Generation

E-way bill is a kind for Electronic Way Bill. GST E-way bill is a useful document to track goods in transit acknowledged under the Goods and Service Tax. A taxpayer registered under GST involved in transiting goods of the value of over Rs.50,000 needs to generate an E-way bill on the GST Portal. E-Way Bill generation is an easy and quick process and can be generated with a click of a button to share with the customers or suppliers. E-way bill rules prescribe every procedure for transiting goods falling under this section. Rule 138 of the CGST Rules 2017 caters to the e-way bill mechanism. Adequate information must be provided before the commencement of the movement of goods. And must be issued whether the movement is concerning a supply or for reasons other than supply.

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Who Should Generate an E-Waybill

The following cases where GST-registered taxpayers are participating in the goods movement should generate an E-way bill.

1. E-Way bill generation is required when the value of goods in transit of more than Rs.50,000 effected by a registered taxpayer. The registered person is eligible to generate an E-way bill of goods of value less than Rs.50,000.

2. An Unregistered person who is making a supply to a registered person must generate an E-way bill. The recipient needs to ensure that all the compliances have been acknowledged under CGST Rules, 2017 .

3. A transporter carrying consignments via road, air, rail, etc., is required to generate an E-way bill if the supplier has not generated any E-way Bill.

Price Table
Plan - A

BASIC

800
+ GST 18%

Service Highlights
  • Included Challan payment
  • Work with 100% accuracy
  • Free consulting service
Documents Required
  • Address proof of directors
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Plan - B

STANDARD

1000
+ GST 18%

Service Highlights
  • Included Challan payment
  • Work with 100% accuracy
  • Free consulting service
Documents Required
  • Address proof of directors
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Plan - C

PREMIUM

1500
+ 18%

Service Highlights
  • Included Challan payment
  • Work with 100% accuracy
  • Free consulting service
Documents Required
  • Address proof of directors
Book Now
FAQs

Q.How shall a registered person generate an E-way bill?

A. He shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal.

Q.Is E-way bill required in case of movement of handicraft goods, when such person is not registered under GST?

A.Yes, e-way bill is required to be generated, irrespective of the value of consignment and not being registered under GST.

Q.What is Consignment value?

A.The consignment value of goods shall be the value, as declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged.

Q. Who shall generate an e-way bill in case the goods are to be supplied through e-commerce operator or a courier agency?

A. When the goods to be transported are supplied through an ecommerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal.

Q.What do mean by Consignment value?

A.The consignment value of goods shall be the value, as declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

Q. In case where goods are sent by the principal in one state to a job-worker in another state, who shall generate an e-way Bill?

A. In this case E-way bill shall be generated by the principal or job-worker, if registered, irrespective of the value of consignment.

Q.The movement of the goods takes place within the state or the Union territory. Will an E-way bill be required?

A.For the movement of the goods, 50 kms within the state or the Union Territory, the details of transporter i.e. Part B of Form GST EWB-01 is not required to be furnished.

Q.When the goods are supplied by the un-registered person to a registered person, who shall generate an e-way bill?

A.The e-way bill shall be generated by the registered person. Provided he is known at the time of commencement of movement of goods.

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