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About E-Way Bill


The GST Council meeting recently gave sanction to issue the order making e-way bill mandatory for intra-state transportation of gold, gold jewellery and precious stones.


GS III: Indian Economy

Dimensions of the Article:

  1. About E-Way Bill
  2. Who Should Generate an E-Way Bill?

About E-Way Bill:

  • An e-way bill, short for electronic way bill, is a permit required for inter-state and intra-state transportation of goods valued over Rs. 50,000.
  • It contains details of the goods, consignor, recipient, and transporter.
  • The e-way bill can be electronically generated through the Goods and Services Tax Network (GSTN) portal.
Key Features:
  • Unique E-Way Bill Number: When an e-way bill is generated, it is assigned a unique E-Way Bill Number (EBN) which is accessible to the supplier, recipient, and transporter.
  • Pre-Shipment Requirement: The e-way bill must be generated before the goods are shipped, and it should include all necessary details.
  • Verification and Penalties: Although check-posts have been abolished under GST, authorities can intercept a consignment at any point to verify its e-way bill. Non-compliance may result in penalties of Rs. 10,000 or the tax sought to be evaded, whichever is greater.
Implementation and Exclusions:
  • Mandatory Implementation: The GST e-way bill became mandatory from April 1, 2018, for all inter-state transportation of goods valued above Rs. 50,000.
  • Phased Implementation: From April 15, 2018, it was gradually implemented for intra-state movement of goods within a state.
  • Validity: The e-way bill’s validity depends on the distance the goods need to travel, typically one day for every 100 km.
  • Excluded Goods: Perishable items, gold and silver jewelry, cooking gas cylinders, raw silk, wool, handlooms, and certain other items are excluded from the e-way bill requirement.

Who Should Generate an E-Way Bill?

  • Registered Persons: Registered individuals must generate an e-way bill when there is a movement of goods valued over Rs. 50,000 to or from their premises. They may also generate the e-way bill for goods below this threshold.
  • Unregistered Persons: Unregistered individuals are also required to generate e-way bills. If an unregistered person supplies goods to a registered person, the receiver assumes the responsibilities of compliance.
  • Transporters: Transporters carrying goods via road, air, rail, etc., must generate an e-way bill if the supplier has not already done so.

-Source: Indian Express

December 2023