GST EWay Bill

GST eWay Bill is a document for tracking of goods in transit introduced under the Goods and Services Tax. Under GST, a taxable person registered under GST transporting goods with a value of over Rs.50,000 is required to possess an eWay Bill generated from the GST Portal. LEDGERS can make eWay Bill generation and management simple for your business. The LEDGERS eWay Bill tool is synced to GST invoices, bill of supply, purchase invoices and customer or supplier accounts. So you can now seamlessly at the click of a button generate eWay Bill and share with your customers or suppliers.

eWay Bill Requirement

GST eWay bill is required for the following cases wherein a person having GST registration is causing movement of goods:

  • If a taxable person under GST supplies any goods and the value of the consignment is over Rs.50,000, a GST EWay Bill would have to be generated.
  • If a taxable person under GST transfers goods located in one godown to another and the value of the consignment is over Rs.50,000, a GST EWay Bill need to be generated.
  • If a taxable person under GST purchases any goods from an unregistered person under GST and the value of the consignment is over Rs.50,000 a GST EWay Bill should be generated.

Generating eWay Bill

GST EWay Bill can be generated LEDGERS users directly. Prior to using LEDGERS for eWay Bill generation, ensure that API access is enabled on the GST Portal for eWay bill generation and management.

Once API access is enabled and GST eWay Bill module is activated, you can generate eWay Bill by accessing GST -> Create eWay Bill. Data of customers or suppliers and existing invoices or bill of supply can be quickly retrieved while creating a GST eWay Bill using LEDGERS, making the process extremely simple and easy to use.

Once, an eWay Bill is generated, theperson in-charge of conveyance of goods is required to carry the following documents for inspection by authorities at any time:

  • Invoice or bill of supply or delivery challan and invoice reference number from the GST common portal, obtained by uploading a copy of the GST tax invoice issued in FORM GST INV-1.
  • Copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the vehicle.

If a taxable person is registered under GST wants to transport goods using own vehicle or hired vehicle as a supplier or to be received in the course of business as a recipient, the taxable person can generate a EWay Bill in Form GST INS-1 electronically on the GST Common Portal by providing information requested in Part B of FORM GST INS-01.

If a transporter is involved in the transfer of Goods, then the taxable person registered under GST must furnish information about the consignment in Part B of FORM GST INS-01 on the GST Common Portal. Using this information, the transporter would then generate a EWay Bill on the basis of the information provided by the taxable person in Part A of FORM GST INS-01. Transporters are allowed to generate and carry E-Way bill even if the value of the consignment is less than Rs.50,000.

Validity of eWay Bill

The major amendment made effective vide notification no. 12/2018-Central Tax dated 7th March, 2018 is change in validity period of E-way bill. The new validity period provisions of E-way bill are tabulated hereunder:

Type of Conveyance Distance E-way bill
Other than Over dimensional cargo Less than 100 km 1 day
For every additional 100 km and thereof Additional 1 day
For Over dimensional cargo Up to 20 km 1 day
For every additional 20 km and thereof Additional 1 day

"Relevant date" shall mean the date on which the e-way bill has been generated and the period of validity would be counted from the time at which the e-way bill has been generated and each day would be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. "Over Dimensional Cargo" means a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).

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