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All About E way Bill
1. What is E-Way Bill
• E Way Bill is electronic document
• Contain two parts – Part A and Part B
• To be generated before causing movement of
goods on GST common portal as per rule 138 of
CGST 2017
• To be generated by registered person who cause
movement of goods or transporters
• Prior the actual movement of goods
• Generation of e-way bill on E Way Bill portal
2. Stakeholder of E Way Bills
• Suppliers – Generate the e-Way Bills and reject
the e-Way Bills generated by other party against
his/her name if it does not belong to him/her.
• Recipients – Generate the e-Way Bills and reject
the e-Way Bills generated by other party against
his/her name if it does not belong to him/her.
• Transporters – Generate the e-Way Bills,
consolidated e-Way Bills and update the vehicle
numbers for the e-Way Bills assigned to him for
transportation by the taxpayers.
• Department Officers – Verify the e-Way Bills and
consignments carried with the e-Way Bills
3. When and Who should prepare
Part A of E Way Bills
• Statutory Provision:
• Every registered person who causes movement of
goods of consignment value exceeding fifty
thousand rupees—
• (i) in relation to a supply; or
• (ii) for reasons other than supply; or
• (iii) due to inward supply from an unregistered
person shall, before commencement of such
movement, furnish information relating to the said
goods as specified in Part A of FORM GST E Way
Bill-01, electronically, on the common portal
along with such other information as may be
required on the common portal and a unique number
will be generated on the said portal.
4. Who will generate E-way Bill
1.Registration is mandatory to generate E-Way
Bill – GST portal / E-Way Bill common portal
2.Only a registered person can generate E-Way
Bill
3.Un-Registered person cannot generate E-Way
Bill

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All about e way bill

  • 1. All About E way Bill
  • 2.
  • 3. 1. What is E-Way Bill • E Way Bill is electronic document • Contain two parts – Part A and Part B • To be generated before causing movement of goods on GST common portal as per rule 138 of CGST 2017 • To be generated by registered person who cause movement of goods or transporters • Prior the actual movement of goods • Generation of e-way bill on E Way Bill portal
  • 4. 2. Stakeholder of E Way Bills • Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name if it does not belong to him/her. • Recipients – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name if it does not belong to him/her. • Transporters – Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers. • Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills
  • 5. 3. When and Who should prepare Part A of E Way Bills • Statutory Provision: • Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees— • (i) in relation to a supply; or • (ii) for reasons other than supply; or • (iii) due to inward supply from an unregistered person shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST E Way Bill-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal.
  • 6. 4. Who will generate E-way Bill 1.Registration is mandatory to generate E-Way Bill – GST portal / E-Way Bill common portal 2.Only a registered person can generate E-Way Bill 3.Un-Registered person cannot generate E-Way Bill