Central government is going to make gst e-way bill compulsory for inter state movement of goods from 1 April 2018. GST Council has simplified E Way Bill System for easy operations for tax payers and transporters. People can see rules and other details on how to generate e way bill and its format in pdf. Candidates can make registration at e-way bill portal and then make login at ewaybillgst.gov.in
This bill is compulsory for the inter state movement of goods having consignment value of more than Rs. 50,000. All the suppliers and recipient of goods can see rules and generate this bill through online gst e way bill registration.
Latest Update – Now govt. will roll-out Intra-State E-Way Bill system across 5 states from 15 April 2018. These states includes Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh. See more details
This is a major step towards “One Nation, One Tax and One Market” and will ensure transparency in inter state movement of goods. Operations for Intra State Movement of goods will be available in phased manner.
GST E Way Bill System – Simplified Rules
The simplified rules of E Way Bill System for suppliers and recipients are specified as follows:-
- Central govt. will roll out / implement gst e-way bill from 1 April 2018 for inter state movement of commodities. Till then, people can generate e-way bill on voluntary basis.
- All the suppliers / recipients can make e way bill registration before 1 April on the e-way bill portal ewaybillgst.gov.in by their GSTIN.
- This bill is necessary only for the consignments whose value is more than Rs. 50,000 (including tax). However, e way bill gst will not include value of exempted goods.
- In case, the value of individual consignment of goods is less than Rs. 50,000 then no bill is required. Moreover no e-way bill is required even if the total added value (aggregate) of all such consignments in single conveyance exceeds Rs. 50,000.
- If the movement of goods is related to job work, then supplier / registered job worker must generate e-way bill.
- Suppliers can give authority to transporters, courier agency and other e-commerce operators to fill PART-A of e-way bill system on the behalf of supplier.
- In case the place of supplier’s business and transporter’s business is less than 50 kms then only PART A is to be filled (PART-B not required).
- The validity period of e-way bill is the time frame in which receipt accepts / rejects the consignment or 72 hours (whichever is earlier).
- In case of delivery of goods through railways / air / vessel, either supplier or receipt can generate e way bill no the transporters. Moreover, this bill needs to be shown at the delivery time.
- Validity of E-Way Bill in a one day is upto 100 kms (20 km in case of over-dimensional cargo). After 100 km, there is one another day.
All the rules have been simplified for the suppliers and recipients for successful implementation of GST E Way Bill System.