E-Way Bill is required by transporters to carry the goods under GST for the goods of more than Rs.50000/= from one place to other place. The E-Way Bill is generated on the GST portal. E-Way Bill is also allowed to be generated through SMS. E-Way Bill can be cancelled through SMS also.

The purpose of the E-Way Bill is to track the movement of goods to check the tax evasion.

The validity of E-Way Bill is depend on the distance and mode of transport.

The E-Way Bill shows the following details:-

  • GST Registration No. of the recipient.
  • The place where the goods are delivered.
  • The value of the goods.
  • HSN code of the goods.
  • Goods Receipt Number or Railway Receipt Number or Airway Bill Number along with the details of transporter and vehicle number.

E-Way Bill is generated by the following persons:-

  • Every registered person before the movement of goods.
  • Every consignor or consignee whether they have their own transport or supply the goods through hired transport.
  • By the Transporter if no E-Way Bill is generated by consignor or consignee and the value of the goods is more than Rs.50000/=.
  • Recipient of the goods if the supplier of the goods is unregistered.

E-Way Bill rules will  be implemented as under:-

  • E-Way Bill system shall be started from 16.01.2018 on trial basis.
  • E-Way Bill rules will be started from 01.02.2018 all over India.
  • E-Way Bill rules will uniformly apply to all the States from 01.06.2018. But the States can opt the E-Way Bill system even before 01.06.2018.