Generating a E way Bill: 3 Things You need to be Aware of
by Shilpa Dhobale | April 6, 2018
What are key dates and timelines for EWB implementation?
- E-way bill for interstate movement of goods will start from 1st April 2018
- E-way bill for intra state movement of goods will start from 15th April 2018 in a phased manner
- States for intrastate implementation will be divided into 4 lots to execute a phase wise roll out
- 1st June 2018 is the stipulated date by which all states will be using EWB portal for intrastate movement of goods also
What are transactions under which an e-way bill needs to be generated?
Even if the movement of goods is caused due to reasons other than supply, an e-way bill is required to be issued. The reasons other than supply include movement of goods due to:
- Job Work
- Semi Knocked Down (SKD)/Complete Knock Down (CKD)
- Recipient (Unknown)
- Line Sales
- Sales Returns
- Exhibition or Fairs
When is the mandatory generation of e-way bill for values less than Rs 50,000?
For certain specified goods, the e-way bill needs to be generated mandatorily even if value of consignment of goods is less than Rs 50,000
- Interstate movement of goods by principal to job worker and from job worker to the principal
- Inter state transport of handicraft goods by dealer exempted from GST registration