As per the provisions of GST laws, any movement of goods from one place to another in India requires the generation of an e-way bill. An Electronic Way Bill is a legal document permitting inter-state and intra-state transportation of goods.
To generate e-way bills registered under GST, an individual has to provide documents related to the goods and vehicles used in the transportation.
Read along to know more about e-way bill requirements and other details related to it.
To maintain an E-Way Bill, there are a few rules that fall under the ambit of Section 68 of the CGST Act & Rule 138 of the CGST Rules, 2017:
However, an e-way bill is compulsory even if the consignment value is below ₹50000 under certain circumstances. These include:
A person in charge of a conveyance needs to carry a few necessary documents along with the goods. Here is a list of documents required for e-way bill generation during the transportation of goods, categorised into two vital parts:
This part comprises details related to the consignor and consignee of the goods such as:
This part comprises details related to the vehicle used for transportation of the consignment such as:
Given below is the validity period of an e-way bill depending on the type of vehicle and the distance covered for the transportation of the goods.
|
Type of Vehicle |
Distance |
Validity Period |
|
Regular vehicle |
Every 200 km or part of its movement |
1 day |
|
Over-dimensional cargo vehicle |
Every 20 km or part of its movement |
1 day |
Listed below are some of the important points one should consider for the transportation of goods through the road to ensure compliance with the regulations of the GST Council.
Let's discuss some of the recent developments on the e-way bill requirements made by the GST Council.
Please try one more time!
Continue with {{bikeCtrl.lastVisitedData.lastVisitedUrl.indexOf('DigitPaymentGateway/payments')
!== -1 ? 'payment completion': 'previous choice'}}
{{healthCtrl.lastVisitedData.dropOffPolicyHolderData ? 'Complete your purchase': healthCtrl.lastVisitedData.lastVisitedUrl.indexOf('plans-page')
!== -1 ? 'Continue Browsing' : 'Continue with your previous choice'}}
