Objective and Overview
What is an E-Way Bill
An e-way bill is a document which evidences smooth movement of goods from one place to another
E-way bill is carried by the transporter during movement of goods
It contains details of the goods, value of the goods, details of buyers and sellers etc
E-way bill introduced in India under GST with effect from 1 April 2018
When to generate a EWB
Every registered person who causes movement of goods of value exceeding Rs.50,000
In relation to a supply (sale) of goods
For reason other than supply i.e., branch transfer or return of goods
Due to inward supplies from an unregistered (purchase)
Inter state movement of goods
Who will generate E-way bill?
Any Registered person can be generating the EWB.
2. Consigner (Supplier)
Consignee (Receiver)
Transporter – Transporters carrying goods by road, air, rail, ship. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.