E way bill will thus, be generated in the following cases-
- In relation to a 'supply'.
- For causes other than a 'supply' (for e.g., a return).
- In case of an inward 'supply' from unregistered person.
As per Section 68 of the CGST Act it has been made mandatory that the Government
may make it necessary for the person in charge of a conveyance carrying a
consignment of goods of value exceeding Rs. 50,000(Fifty thopusands) to bear
with him such documents and devices as may be imposed. As per Rule 138 of the
CGST Rules, 2017 it provides for the E-Way Bill mechanism, and in this context
it is essential to record that information is to be furnished before the
commencement of movement of goods and is to be issued whether the movement is
connected to a supply or for any purpose other than supply
Generation of an E-way bill
- Registered Person- It is mandatory to generate E-way bill if the moment
of
goods
of R. 50,000. If the moment of goods is less than of Rs. 50,000 the
transporter
or the registered person may choose to generate E- way bill.
- Unregistered person-Unregistered person also required to generate E-way
bill.
Incase supply is made by unregistered person to registered person the
receiver
will have to ensure all the compliance are met.
- Transporter- If the supplier has not generated any E way bill the
transporter
needs to generate E way bill.
- E-way bill will be generate on common
Details required generating Waybill-
- Invoice/Bill of Supply/Challan which is in relation to the consignment of goods
- Transport by road - ID of the Transporter or Vehicle number
- Transport by rail, air, or ship -ID of the transporter, Transport document
number, and the date mentioned on the document
Part-A of Eway bill- The information regarding the supply of taxable goods is
to be mentioned in the Part-A
Part-B of Eway bill- The information regarding the transporter like vehicle
number , vehicle type Transporter ID, Transporter name etc. Is to mentioned in part
B