GST E-Way Bill Requirement

When is e-way bill required to be generated?

• Rule-138(1) of CGST Rules, 2017 provides for the conditions where e-way bill is required to be generated.

• E-way bill is required to be generated where the goods (under inter-state movement) of the consignment value exceeding Rs. 50,000 are to be transported by any mode of transport.

• In case of intra-state movement of goods, various states have prescribed different threshold limit of the value of goods for the requirement of generating e-way bill. For example:-

1. In the State of Maharashtra, the threshold limit of intra-state movement of goods without e-way bill is Rs. 1, 00,000.

2. In the State of Rajasthan, the threshold limit of intra-state movement of goods without e-way bill is Rs. 50,000.

3. Please refer State-wise website of commercial taxes department for threshold limit in each state.

• E-way bill is required to be generated when there is a movement of goods for any of the following reasons:-

1. In relation to ‘Supply’ or
2. For reasons other than ‘Supply’ or
3. Due to inward supply from an unregistered person

• Reasons for transportation shall be chosen while filling Part-A of FORM GST EWB-01. Such reasons may be:-

1. Supply
2. Export or Import
3. Job Work
4. SKD or CKD
5. Recipient not known
6. Line Sales
7. Sales Return
8. Exhibition or Fairs
9. For own use
10. Others- like branch transfer or stock transfer

• As seen above, E-way Bill is to be generated where the consignment value of goods under inter-state movement is more than Rs. 50,000. But there are certain cases where it is mandatory to generate e-way bill even if the value of goods is less than Rs. 50,000 as below:-