WHAT IS THE E-WAY BILL

E-way bill

Electronic way bill generated for movement of goods electronically generated through

Q1-WHEN E-WAY BILL REQUIRED?

•        inter-state or intra-state movement of goods for the reason of supply or others than supply

Q2- WHO SHOULD GENERATE THE E-WAY BILL?

•        Registered person - every person registered under GST is required to generate an e-way bill on the occasion of transportation of goods.

•        Unregistered person – when an unregistered person is supplying the goods received should ensure the process of the e-way bill.

•        Transporter - if the supplier has not generated the e-way bill transporter should generate one.

Q3-WHEN E-WAY BILL NOT REQUIRED?

•        Mode of transport is non–vehicle

•        Transportation of empty cargo containers

•        Transportation of goods under the ministry of defense

•        Goods exempted for e-way bill regime a per state/territory rule.