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GST E-Way Bill

GST E-Way Bill

What is E-way Bill:-  

  • E-way Bill refers to the ‘Electronic way Bill’.
  • E-way Bill is an electronic document generated on the GST E-way Bill Portal for making movement of goods.
  • It is a document required to be carried by the transporter while moving the goods of value more than Rs. 50,000 from one place to another either inter-state or intra-state.
  • E-way Bill can be generated on the GST E-way Bill Portal by the registered person (consignor/consignee) or the transporter. On generation of E-way Bill, a unique E-way Bill Number is generated which is available to consignor, consignee and transporter.
  • It has two components:-
  1. Part-A:- Comprises of the following details:-
  • GSTIN of the recipient
  • Place of Delivery
  • Invoice or challan number and date
  • Value of goods
  • HSN Code of the goods consigned
  • Transport Document Number (Goods Receipt Number/Railway Receipt Number/Airway Bill Number/Bill of Lading Number)
  • Reasons for transportation
  • Part-A of FORM GST EWB-01 is to be furnished by the registered person who is causing the movement of goods of consignment value more than Rs. 50,000.
  1. Part-B:- Comprises of transporter details i.e. Vehicle Number;

Related Blogs 

When is e-way bill required to be generated?

Is E-way Bill mandatory for Job Work?

Is an e-way bill required to be generated where goods are supplied by an unregistered supplier?

You can access e-way bill in PDF Format at following link:- https://docs.ewaybillgst.gov.in/Documents/GST_EWB_01.pdf

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Author Bio

Qualification: CA,B.Com, Certified Reinsurance Broker
Bio: Qualified C.A. with more than 15 years of experience in Direct Tax, International Taxation and GST. Also a passionate writer on taxation issues.
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