What is Ewaybill

What is Ewaybill

1. EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal
2. A GST registered person Only delivered a goods with ewaybill if its value more than 50000 RS 50,000 (Single Invoice/bill/delivery challan) 
3. You can Generate or cancel an ewaybill through SMS with the help of android app 
and by site-to-site integration through API.
4. When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter

When Should eWay Bill be issued? 

1. EWay bill must Generated if more than 50000 Rs goods moved form one place to another place.
2. The GST Registered person or company may prepare ewaybill through website.
3. Sale – sale of goods and payment made
4. Transfer – branch transfers for instance
5. Barter/Exchange – where the payment is by goods instead of in money.
6. EWay Bills must be generated on the common portal for all these types of movements. 

• Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker***,
• Inter-State Transport of Handicraft goods by a dealer exempted from GST registration ( What is Ewaybill )

Who should Generate an eWay Bill?

1. Registered Person - EWay bill must Generated if more than 50000 Rs goods moved form one place to another place.
2. Less than 50,000 - A the transporter or Registered person may choose to generate ewaybill even if the value of goods is less than Rs 50,000.
3. Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. 
4. Unregustered Person How to make Ewaybill - If, unregistered person moved goods from one place to another place to a registered person, the registered person  will have to raise all the compliance are met as if they were the supplier. 
5. Transporter – When Transporters carrying goods Value more than 50000  by Road, Air, Rail, Ship etc.. also need to generate e-Way Bill. if the supplier has not generated an e-Way Bill. ( What is Ewaybill )

When eWay bill is Not Required

In the following Situations Ewaybill not necessary:

1. The transport made in non-motor vehicle.
2. Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
3. When Goods Moved under Customs supervision or under customs seal
4. When Goods Moved under Customs Bond from ICD to Customs port or from one custom station to another Station.
5. Transit cargo transported or moved to or from Nepal or Bhutan
6. Transport or Movement of goods caused by defense formation under Ministry of defense as a consignor or consignee
7. Empty Cargo containers are being Moved Or Transported
8. Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 km, accompanied by a Delivery chellan.
9. Goods being transported or Moved by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
10. Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
11. Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications. ( What is Ewaybill )


Note: Part B of e-Way Bill is not required to be filled where the distance between the cosigner or consignee and the transporter is less than 50 Kms and transport is within the same state. 

( What is Ewaybill )