Millions of goods are transported across the country and the government is adamant to follow 1-Nation 1-Market scheme in order to make business simpler for both the suppliers and buyers. As per the ruling of Goods and Services Tax rolled out by the government, every consignment whose value is above Rs.50000 (either individual invoice or consolidated invoice of many consignments) needs to bear an e-Way bill which can be generated at the centralized portal.

This e-Way bill is compulsory for both inter-state and intra-state transport of goods and has been compiled by nearly 22 states already.

 Who needs to generate e-Way Bill?
If a GST registered person is involved in transport of goods either as a buyer or a seller of his/her own vehicle or a hired vehicle or railways/airplane/ship and if the charge of goods go over Rs.50000 then the e-Way bill has to be generated either at the supplier end or at the buyer end in the form of the GST EWB 01 by furnishing all the details in Part B.

If a third party like transporter is involved and the registered person hands over the goods to the transporter without generating e-Way bill then this third party is responsible for generating the e-Way bill in Part A of GST EWB 01 Form and the GST registered person should furnish details of the transporter in Part B of GST EWB 01.

e-Way bill Government orders explained in detail

• If the primary business place and the transporter site is only 50 km apart then the Part-A of GST EWB 01 form is sufficient and there is no need to fill up Part B.
• The govt. has ruled that after the generation of e-Way bill the receiver of goods can either accept or deny the goods before real delivery or 72 hours (whichever occurs latest).
• Only the supplier or the recipient of goods can generate the e-Way bill in case of consignments valued above Rs.50000 that are transported by railways, airplane, or ship.

The inter-state e-Way bill compliance has been successfully followed in more than 70% of the states in India and the intra-state compliance is on the way. This will give rise to a more organized trade within state borders. You must comply with GST norms to avoid legal actions and use a national portal to generate e-Way bills.

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