Quick Summary
E-Way Bill is mandatory for movement of goods worth ₹50,000 or more. It is generated on GST portal and contains details of goods, consignor, consignee, and transporter.
E-Way Bill is an electronic way bill for movement of goods which can be generated on the e-Way Bill Portal. It is mandatory for inter-state and intra-state movement of goods above specified value.
When is E-Way Bill Required
- Inter-state movement: Value > ₹50,000
- Intra-state: Varies by state (₹50,000 - ₹1,00,000)
- Supply, return, or inward supply from unregistered person
Who Should Generate
- Registered person causing goods movement
- Transporter (if consignor has not generated)
- Unregistered person (if supply to registered person)
Validity Period
- Normal cargo: 1 day for every 200 km or part
- Over dimensional cargo: 1 day for every 20 km
- Can be extended before or after expiry
Documents Required
- Invoice/Bill of supply/Delivery challan
- Transporter ID or Vehicle number
- Transport document number
Penalties
Penalty for not carrying e-way bill: ₹10,000 or tax evaded, whichever is higher. Vehicle may be detained.
Key Points
- Required for goods > ₹50,000
- Generated on GST portal
- Valid for limited period based on distance
- Vehicle can be detained without e-way bill
- Transporter can generate if supplier does not
- QR code for verification