Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000. Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.  Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill. Principal/job worker & handicraft goods, on interstate transactions, irrespective of the value of the consignment, Shall generate EWB Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000. Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.  Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill. Principal/job worker & handicraft goods, on interstate transactions, irrespective of the value of the consignment, Shall generate EWB Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000. Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.  Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill. Principal/job worker & handicraft goods, on interstate transactions, irrespective of the value of the consignment, Shall generate EWB Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000. Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have

2.  Documents Required
 Who should Generate an E-Way Bill
 What Are the Different Cases when E-Way bill is Not
Required
 Validity of E-Way Bill
 Specific goods exempted from E-way bill
 Intra-State movement of gold, precious stones.
 Circulars given by AP State Government for General
Elections.

3. Documents Required
.
Documents Description
Tax invoice
Every registered supplier to issue a tax invoice for every supply of goods or
services. If the supplier is unregistered, the buyer needs to issue a payment voucher
and a tax invoice. It is evidence for supply of goods or services or both for all
taxpayers
E-invoice
The taxpayers making B2B supplies or exports with an aggregate annual turnover
more than Rs.5 Cr in any preceding financial year from FY 2017-18 onwards must
generate e-invoices.
Bill of supply
A bill of supply is usually issued when a registered taxpayers sells goods and
services that are classified as exempt from GST. Such taxpayers have to issue a Bill of
Supply . Ex : Exporter, Exempted goods supply etc.,
Delivery
Challan
A delivery challan under GST is a document that authorizes the transfer of goods
from one location to another(other than for supply) Ex. shifting of goods from the old
warehouse to a new one, Where goods are transported for job work etc.,.
E-way bill Movement of goods of value more than Rs.50000/-
Transporter Transport ID or AADHAR proof

4. Documents Required
.
E-invoice(Only B2B Taxpayers):The taxpayers making B2B supplies or exports with an
aggregate annual turnover more than Rs.5 Cr in any preceding financial year from FY 2017-
18 onwards must generate e-invoices.
OR
Tax invoice :Every registered supplier to issue a tax invoice for every supply of goods or
services. If the supplier is unregistered, the buyer needs to issue a payment voucher and a
tax invoice. It is evidence for supply of goods or services or both for all taxpayers
OR
Bill of supply : A bill of supply is usually issued when a registered taxpayers sells goods
and services that are classified as exempt from GST. Such taxpayers have to issue a Bill of
Supply . Ex : Exporter, Exempted goods supply etc.,

5. Documents Required
.
Delivery Challan : A delivery challan under GST is a document that authorizes the transfer
of goods from one location to another(other than for supply) Ex. shifting of goods from
the old warehouse to a new one, Where goods are transported for job work etc.,.
AND
E-way bill :Movement of goods of value more than Rs.50000/-
PARAMETERS:
1. If the transporter fails to provide any of the above documents the goods may be
taken as under detention.
2. Invoice value must be equal to E-waybill value. If not the goods may be suspected.
3. E-Way Bill is invalid without vehicle number for transportation of more than 20 KMs.

6. Who should Generate an E-Way Bill
• Registered Person – Eway bill must be generated when there is a
movement of goods of more than Rs 50,000 in value to or from a
registered person.
A Registered person or the transporter may choose to generate and
carry eway bill even if the value of goods is less than Rs 50,000.
• Unregistered Persons – Unregistered persons are also required to
generate e-Way Bill. However, where a supply is made by an unregistered
person to a registered person, the receiver will have to ensure all the
compliances are met as if they were the supplier.
• Transporter – Transporters carrying goods by road, air, rail, etc. also need
to generate e-Way Bill if the supplier has not generated an e-Way Bill.
• Principal/job worker & handicraft goods, on interstate transactions,
irrespective of the value of the consignment, Shall generate EWB

7. What Are the Different Cases when E-Way bill is Not
Required
• You do not require to generate an E-Way Bill when the value of goods
transported is less than ₹50000.
However, in cases of moving handicraft goods or moving goods
interstate the generation of E-Way Bills is mandatory.
• When the goods are transported within the same state or the notified area.
• The mode of transport is a non-motor vehicle.
• Transported goods are under customs supervision or customs seal.
• The consignor, whether it is the Central Government, State Government, or
local authority, is transporting goods by rail.
• In cases when goods fall into the category of no-supply goods as per
Schedule -III of Central Tax.
• The State or Union Territory GST Rules exempts the transported goods.
• Whenever you transport goods through customs ports, airports, air cargo
complexes, and land customs stations to ICD or CFS for custom clearance.
• Goods are transported by the Ministry of Defense.
• When the goods transported are to or from Nepal or Bhutan.
• If goods are transported to a weighbridge within 20kms and back to the
place of business covered under a Delivery Challan (DC)

8. • An e-way bill is valid for periods as listed below, which is based on the
distance travelled by the goods. Validity is calculated from the date and
time of generation of e-way bill-
Validity of E-Way Bill
Type of conveyance Distance Validity of EWB
Other than Over
dimensional cargo
Less Than 200 Kms 1 Day
For every additional 200
Kms or part thereof
additional 1 Day
For Over dimensional
cargo
Less Than 20 Kms 1 Day
For every additional 20
Kms or part thereof
additional 1 Day
NOTE: Validity of E-way bill can be extended also. The generator of such Eway
bill has to either eight hours before expiry or within eight hours after its expiry
can extend E-way bill validity.
• Supplier / Recipient shall accept or reject the EWB within 72 hours,
otherwise deemed acceptance.

9. Specific goods exempted from E-way bill
Specific goods that are exempt from eway bill rules are:
• Transportation of those goods laid down in the annexure to rules as specified
below:
– Liquefied petroleum gas for supply to household and non-domestic exempted
category customers
– Kerosene oil sold under Public Distribution System (PDS)
– Postal baggage transported by Department of Posts
– Natural or cultured pearls and precious or semi-precious stones; precious
metals and metals clad with precious metal
– Jewellery, goldsmiths’ and silversmiths’ wares and other articles
– Currency
– Used personal and household effects
– Unworked and worked coral
• Goods transported are alcoholic liquor for human consumption, petroleum crude,
high-speed diesel, petrol, natural gas or aviation turbine fuel.
• Goods being transported are not treated as supply under Schedule III of the Act.
Schedule III consists of activities that would neither be a supply of goods nor
service like service of an employee to an employer in his employment, functions
performed by MP, MLA etc.

10. Specific goods exempted from E-way bill
Specific goods that are exempt from eway bill rules are:
• Goods other than de-oiled cake being transported are specified in notification No.
2/2017– Central Tax (Rate) dated the 28th June 2017. A few of the goods that are
included in the above notification are as follows:
– Curd, lassi, buttermilk
– Fresh milk and pasteurised milk not containing added sugar or other
sweetening matter
– Vegetables
– Fruits
– Unprocessed tea leaves and unroasted coffee beans
– Live animals, plants and trees
– Meat
– Cereals
– Unbranded rice and wheat flour
– Salt
– Items of educational importance (books, maps, periodicals)
• Goods exempted under notification No. 7/2017– Central Tax (Rate) dated 28th June
2017 (supply by CSD to unit run canteens and authorised customers)
and notification No. 26/2017– Central Tax (Rate) dated 21st September 2017
(consists of heavy water and nuclear fuels)