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eWay Bill Generation

Electronic Way Bills, or E-Way Bills (EWBs) for short. When transporting products in a vehicle and the value of the commodities exceeds Rs. 50,000 in a single invoice/bill or delivery challan, a person registered under GST is needed to generate one. To facilitate the movement of products across the nation with a single authorization, EWBs were introduced.

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-List of Documents Required for e-way Bill-

FAQ's on E-way Bill

The e-way bill is required to carry all items except those exempted by notifications or rules.Even if the value of the consignment is less than fifty thousand rupees, the movement of handicraft goods or goods for job-work purposes requires an e-way bill under certain conditions.

Documents such as a tax invoice, bill of sale, or delivery challan, as well as the transporter’s identification number or vehicle number in which the items are transported, must be provided to the person issuing the e-way bill.

In the case of a regular vehicle or means of transportation, one day’s validity has been provided for every 100 kilometres or part thereof. In the case of Over Dimensional Cargo trucks, a one-day validity period is allowed for every 20 kilometers or portion of their trip. And this validity expires at midnight on the last day.

The basic minimum penalty for not following the guidelines is Rs. 10,000. The vehicle found to be moving goods without an Eway bill may be held or seized and released only after paying the relevant tax and penalty as indicated by the authorities.

An e-way bill can only be cancelled within 24 hours of its creation. Beyond that 24-hour period, cancellation is no longer possible.

According to e-way bill regulations, if the value of the goods exceeds Rs. 50,000, an e-way bill must accompany the goods during transportation. In such cases, the consumer can have the e-way bill generated by the taxpayer or supplier, using the issued bill or invoice.

If minor errors occur on the e-way bill during transit, the supplier or transporter faces only a Rs. 1000 penalty.

The validity of an e-way bill is determined by the distance the goods need to travel. For distances under 100 km, the bill is valid for one day from the relevant date. For each subsequent 100 km, the validity extends by an additional day from the relevant date.

If the e-way invoice records don’t match, the consequences can be severe. You may face a fine of up to Rs 10,000 or the amount of the tax you attempted to evade, whichever is higher.

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