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E-Way bill or electronic Way Bill a document which is to get carried by the owner responsible for conveyance. It really is produced by the GST Common Portal for the eWay Bill system on commencement of motion of products exceeding the price of Rs. 50,000 regarding supply or reasons apart from supply or on account of inward supply from an unregistered person.
A GST-registered person cannot transport goods vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) lacking an e-way bill that's generated on ewaybillgst.gov.in. The facility for that generation and cancellation of e-way bills has also been provided through SMS. When an eWay bill is generated, an original eWay Bill Number (EBN) is allocated which is accessible to the supplier, recipient, and transporter. The person in control of a conveyance shall carry the invoice or Bill of Supply or Delivery Challan, along with a copy from the e-way bill or perhaps the e-way bill number, either physically or mapped to some Radio Frequency Identification Device embedded about the conveyance in such manner as could be notified through the Commissioner.
When Should an eWay bill be generated?
The eWay bill is required to be generated before the transport of goods by every registered person when the value of the consignment exceeds INR 50,000. Further, for sure specified Goods, the balance should be generated mandatorily even if the price of the consignment of merchandise is lower than Rs. 50,000 like:
Inter-State movement of merchandise with the Principal towards the Job-worker by Principal/ registered Job-worker
Inter-State Transport of Handicraft goods by way of a dealer exempted from GST registration
Registration on E-way Bill portal
Each of the registered persons under GST have to sign in on the portal of e-way bill separately i.e www.ewaybillgst.gov.in utilizing their GSTIN. An OTP is sent to the registered mobile number registered with GST Portal once GSTIN is entered. After authentication, the system enables GST-registered individuals to generate/her password to the e-way bill system. As soon as the generation from the account information of his/her choice, he/she may go to make entries to generate e-way bills.
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