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GST Bussiness

E-Way bill for interstate and intrastate goods movement

E-way bill is an electronic document generated on the GST portal evidencing movement of goods. It has two Components-Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; and Part B comprising of transporter details (Vehicle number).

As per Rule 138 of the CGST Rules, 2017,every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50000/- is required to furnish above mentioned information in part A of e-way bill. The part B containing transport details helps in generation of e-way bill.

For more information on current status of e-way bill please check the article - Current Status of e-way bill

To know more about e-way bill please visit the article - Electronic Way Bill in GST

Objectives

  • Single e-way bill for hassle-free movement of goods throughout the Country.
  • No need for separate transit pass in each State for movement of goods.
  • Shift from departmental-policing model to self-declaration model for movement of goods.

Features of the e-way bill portal

  • User can create masters of his Customers, Suppliers & Products for easy generation of e-way bill.
  • User can monitor e-way ills generated on his account/behalf.
  • Multiple modes for e-way bill generation for ease of use.
  • User can create sub-users and roles on portal for generation of e-way bill.
  • Alerts will be sent to users via mail and SMS on registered mail id/mobile number.
  • Vehicle number can be entered either by the supplier/recipient of goods who generates e-way bill or the transporter.
  • QR Code will be printed on each e-way bill for ease of seeing details.
  • Consolidated e-way bill can be generated for vehicle carrying multiple consignments.

Benefits

  • Taxpayers/transporters need not visit any Tax Office/checkpost for generation of e-way bill/movement of goods across States.
  • No waiting time at checkposts and faster movement of goods thereby optimum use of vehicles/resources, since there are no checkposts in GST regime.
  • User-friendly e-way bill system.
  • Easy and quick generation of e-way bill.
  • Checks and balances for smooth tax administration and process simplification for easier of e-way bill by Tax Officers.

Modes of generation of e-way bill

  • Web - Online using browser on laptop or desktop or phone etc. E-Eay Bill Portal Image is seen below.

GST Bussiness

  • Android based mobile App on mobile phones.
  • Via SMS through registered mobile number.
  • Via API (Application Program Interface) i.e. integration of IT system of user with e-way bill system for generation of e-way bill.
  • Tool-based bulk generation of e-way bills.
  • Third-party based system of Suvidha Providers.

In addition to introduction of e-Way bill for inter state movement of good w.e.f. 01.02.18, as many as 13 states will also be introducing e-Way bill for intra-state movement w.e.f. same date.

States which will implement the e-way bill for intra-state movement are

(1) Andra Pradesh

(2) Arunachal Pradesh

(3) Bihar

(4) Haryana

(5) Jharkhand

(6) Karnataka

(7) Kerala

8) Puducherry (UT)

(9) Sikkim

(10) Tamil Nadu

(11) Telangana

(12) Uttar Pradesh

(13) Uttarakhand

The following states have deferred implementing Intra-state e-Way bill. They are,

(1) Bihar

(2) Chattisgarh

(3) Jammu & Kashmir

(4) Maharashtra

(5) Punjab

(6) Rajasthan

However, the Inter-state implementation is mandatory from February 1, 2018.