Business Setup Outside India

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All About E way Bill
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(No Transcript)
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1. What is E-Way Bill

• E Way Bill is electronic document
• Contain two parts Part A and Part B
• To be generated before causing movement of goods
  on GST common portal as per rule 138 of CGST 2017
• To be generated by registered person who cause
  movement of goods or transporters
• Prior the actual movement of goods
• Generation of e-way bill on E Way Bill portal

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2. Stakeholder of E Way Bills

• Suppliers  Generate the e-Way Bills and reject
  the e-Way Bills generated by other party against
  his/her name if it does not belong to him/her.
• Recipients  Generate the e-Way Bills and reject
  the e-Way Bills generated by other party against
  his/her name if it does not belong to him/her.
• Transporters  Generate the e-Way Bills,
  consolidated e-Way Bills and update the vehicle
  numbers for the e-Way Bills assigned to him for
  transportation by the taxpayers.
• Department Officers  Verify the e-Way Bills and
  consignments carried with the e-Way Bills

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3. When and Who should prepare Part A of E Way
Bills

• Statutory Provision
• Every registered person who causes movement of
  goods of consignment value exceeding fifty
  thousand rupees
• (i)     in relation to a supply or
• (ii)    for reasons other than supply or
• (iii)   due to inward supply from an unregistered
  person shall, before commencement of such
  movement, furnish information relating to the
  said goods as specified in Part A of FORM GST E
  Way Bill-01, electronically, on the common portal
  along with such other information as may be
  required on the common portal and a unique number
  will be generated on the said portal.

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4. Who will generate E-way Bill

• Registration is mandatory to generate E-Way Bill
  GST portal / E-Way Bill common portal
• Only a registered person can generate E-Way Bill
• Un-Registered person cannot generate E-Way Bill