E-Way Bill is an electronic waybill which is necessary for the movement of goods and it can be generated on the E-way Bill Portal. E-way bill is required for transport of goods of more than INR. 50,000 (Single Invoice/bill/delivery challan) in value by a registered person. Whenever an e-way bill is generated from online portal https://ewaybill.nic.in a unique e-way bill number (EBN) is allocated and it is to be used by the supplier, recipient, and the transporter for transport of goods.
To shrink the hardship of GST and E-way bill system, smaller consignments of value less than INR 50000/- has been exempted from the requirement of carrying E-way bill while being transported. However, there is a mandatory need of carrying E-way bill even if the value of goods being transported is less than INR 50000/-
- Sending material Inter-state for Job work in another state
- Handicraft goods transported Inter-state and the dealer is exempted from GST registration under Notification No. 32/2017-CT dated 15-09-2017
If a registered person or a transporter wishes to generate E-way bill for goods of value less than INR 50000/- he can do so on his will (Read the first proviso to rule 138(3) of CGST Act).
When is an E-way bill not required?
- Rule 138 (14) of CGST Rules provides for the cases where an E-way bill is not required to be generated:
- The goods are being transported by a non-motor vehicle,
- Transportation of Alcoholic liquor meant for human consumption, Petroleum Crude and its by-products such as Diesel, Petrol, Kerosene, natural gas and aviation fuel
- Where the goods being transported are covered under Schedule III of the CGST Act ( does not amount to supply)
- Transit cargo transported to or from Nepal or Bhutan
- Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
- Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
- When the goods are being transported by rail and the consignor is central government, state government or any local authority.
- Goods transported under Customs supervision or under customs seal
- Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
- Transportation of empty Cargo containers,
- Transportation of goods accompanied by a delivery challan to and fro up to 20 KMs to a weighbridge (Dharamkanta) for weighment.
- In respect of the movement of goods within such areas as are notified under rule 138 (14)(d) of the GST rules of the concerned state.
- Transportation of items exempt under Notification Nos. 2/2017-CT (Rate) and 2/2017-IT (Rate) dated 28-06-2017. Such as Fresh Meat, Chicken, Eggs, Milk, Butter, Honey, fresh fruits and vegetables, Flour, besan, bread etc
- When the goods transported are exempt from tax under notification no 7/2017-CT dated 28-06-2017 (exempts supplies of goods from Canteen store department) and notification no 26/2017-CT dated 21-09-2017 ( exempts inter-state supply of heavy water and nuclear fuel by the department of atomic energy to Nuclear Power Corporation Ltd)
Annexure A to the rule 138(14) of CGST Rules specifies for the goods transport of which does not require an E-way bill:
- Liquefied Petroleum Gas (LPG) for supply to households and non-domestic exempted category (NDEC) customers).
- Kerosene oil sold through PDS
- Postal baggage transported by the Department of Post.
- Natural or cultured pearls and precious or semi-precious stones; precious metals and metal clad with precious metal
- Jewellery, goldsmith and silversmith wares and other related articles
- Used personal and household effects
- Coral, Unworked and worked coral.
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