Description

🚚 E-Way Bill Under GST – Complete Guide | GST Suvidha Centre

E-Way Bill is an electronic document required for the movement of goods valued above ₹50,000 under the Goods and Services Tax (GST) regime. It must be generated on the official e-Way Bill Portal ewaybillgst.gov.in before the transportation of goods.

At GST Suvidha Centre, we help businesses comply with all e-Way Bill requirements efficiently and accurately.

📌 What is an E-Way Bill?

An E-Way Bill (Electronic Way Bill) is a document generated online for the movement of goods either:

• Between states (Interstate)
• Within a state (Intrastate)

It includes details of the consignor, consignee, goods, transporter, and value.

📅 When is E-Way Bill Required?

You must generate an E-Way Bill when:

• Goods worth more than ₹50,000 are moved
• Movement is for supply, return, or receipt from an unregistered person

Types of Supply That Require E-Way Bill:

• ✅ Sale (with consideration)
• 🔁 Transfer (like stock transfers)
• 🔄 Barter or exchange (without money)

Special Cases (Even if value < ₹50,000):

• Inter-state movement to job workers
• Inter-state transport of handicraft goods by exempted dealers

🚫 When is E-Way Bill Not Required?

E-Way Bill is not mandatory if:

• Goods are moved within 50 km from consignor to transporter (within the same state)
• Specific exemptions are notified by state authorities
• Transported goods fall under the exempted category

⚠️ The E-Way Bill is deemed accepted after delivery or 72 hours from generation—whichever is earlier.

🧾 Who Should Generate the E-Way Bill?

Category	Obligation
Registered Person	Must generate before dispatch if value > ₹50,000
Unregistered Person	Receiver (if registered) must ensure compliance
Transporter	Must generate if neither supplier nor recipient does

 

Required Documents

• Tax Invoice
• Vehicle Number
• Address of Supplier and Recipient
• Transporter details
• Product details
• Registered mobile number.