What is an e-way bill?
E-way bill is a document required to be generated by a person in charge of the conveyance carrying any consignment of goods of value exceeding 50,000 INR as mandated by the Government. It is generated from the GST Common Portal for e-way bill system by the registered persons or transporters who undertake movement of goods before the commencement of any such movement.
Why is the e-way bill required?
The person in charge of a conveyance carrying any consignment of goods of value exceeding 50,000 INR is required to generate an e-way bill.
Who can generate the e-way bill?
The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients. A person can also enroll and generate the e-way bill for movement of goods for his/her own use.
Is there any validity period for the e-way bill?
Yes. The validity of the e-way bill depends upon the distance up to which the goods have to be transported. In case of regular vehicle or transportation modes, for every 100 KMs or part of its movement, one-day validity has been provided. And, in case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one-day validity is provided. And, this validity expires on the midnight of last day.
Can the validity of e-way bill be extended?
Yes, the validity of an e-way bill can be extended before 4 hours of the expiry of the validity or after 4 hours of the expiry of the validity.
What are the documents that need to be carried along with the goods being transported?
The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, bill of entry as the case may be and a copy of the e-way bill number generated from the common portal.
Can the e-way bill be modified or edited?
The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be cancelled and generated afresh. The cancellation is required to be done within twenty-four hours from the time of generation.