E-way Bill Implementation

The GST Council, in its 26th GST Council meeting, gave a go-ahead for rolling out E-way Bill. Initial E-way Bill mandate was initiated with inter-state transactions. Then, intra-state goods movement was allowed. Here is the GST Eway Bill Guide to resolve all your E-way bill queries. These are three things you should be aware of

1. Implementation of the E-way Bill: Key dates and timelines

• E-way bill to interstate move goods began at 1 April 2018
• Although the initial system was only for inter-state movements of goods, the states have since adopted the system and made it mandatory to generate E-way bills for intra-state goods movement. The phased introduction of the E-way bill to allow intrastate movement began on 15 April 2018.
• To execute a phase-wise rollout, the states for intrastate implementation were split into four lots.
• All states were required to use EWB portal to intrastate movement of goods by 1 June 2018. Different States had introduced different e-way bills for intra-State movements of goods at different times. All States have however, introduced the eway bill as of 16 June 2018.
• In certain states, such as Maharashtra and Delhi, the threshold limit for intrastate movement is Rs. 1 lakh, instead of Rs. 50,000

2. Transactions that require an E-way bill to be generated

An e-way bill must be issued even if goods are being moved for reasons other than supply. Other than supply, movement of goods can be caused by:

• Export/Import
• Employment
• Semi Knocked Down (SKD),/Complete Knockdown (CKD).
• Unknown recipient
• Line Sales
• Sales Returns
• Fairs or Exhibitions

3. For values below Rs. 50, you can generate an E-way bill. 50,000.

The e-way bill must be generated for certain goods even though the consignment's value is less than Rs.50,000

• Interstate movement of goods from the principal to the job worker, and from the job worker to principal
• Exempted from GST registration is interstate transport of handicraft products by dealers

4. When is an E-way Bill Not Required?

• Transport of goods in a non-motorized vehicle
• Transport of goods from Port/ Land Custom Station to ICD (Inland Container Depot), or CFS (Container Freight System).
• The government has notified movement within the designated area
• Except for de-oiled cakes, exempted goods are not allowed to be moved under GST
• If there is not supply of goods as per Schedule III of the CGST Act
• Supply of goods not covered by GST (alcoholic liquor for human use, petroleum crude, etc.
• Movement of certain goods, such as Gems, Jewellery and precious stones, Currency. Used personal effects and household effects. Kerosene oil sold in accordance with PDS. Coral worked or not.

Note: Know more about the Latest E-way Bill Updates

**Note: E-way Bill does not contain Part B if the distance from the place where the supplier is to the transporter is under 50 km within a State or Union Territory, or if the distance between the recipient and transporter is within 50KM of a State or Union Territory.

IRIS is an established GST Suvidha Provider, (GSP), and was the first GSP to integrate with NIC's E–way Bill System. IRIS Topaz is our E-way Bill solution. It provides a complete solution to all E-way Bill operations. IRIS Topaz is accessible via the web, desktop utility, or APIs.