Summarized overview of GST prepared on the basis of detailed study

1. E-WAY BILL Electronic Way Bill
compulsoril
y
When
•Registered person
•Causing movement of goods
•In value exceeding Rs.50000
•In relation to supply
•Other than supply
•Receipt from
unregistered person
Optional
Unregistered
person
•Transporter
•Value less than
Rs.50000
Who will
generate
•Registered person
•Transfer of goods
•Registered recipient if supplier is unregistered
Validity Distance Valid
< 100 km 1 day
>100 km <300 km 3 days
NOTE:-1. E-Way Bill for goods only not for supply.
>300 km <500km 5 days
>500 km <1000 km 10 days

2. E-WAY BILL GENERATION
Who When Part Form
Every Registered person under
GST
Before movement of
goods
Fill Part A Form GST INS-1
Registered person is consignor
or consignee (mode of transport
may be owned or hired) OR is
recipient of goods
Before movement of
goods
Fill Part B Form GST INS-1
Registered person is consignor
or consignee and goods are
handed over to transporter of
goods
Before movement of
goods
Fill Part A & Part B Form GST INS-1
Transporter of goods Before movement of
goods
Fill form GST INS-
1 if consignor does
not.
Unregistered person under GST
and recipient is registered.
Compliance to be
done by Recipient as
if he is the Supplier.