Generating a E way Bill: 3 Things You need to be Aware of

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:


  •     Export/Import
  •     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

 

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