About GST EWAY Bill

An EWAY Bill, or Electronic Waybill, is a mandatory document required for the movement of goods of a value exceeding Rs. 50,000 within India. It is an electronic document generated on the GSTN portal and serves as a proof of authorization for transporting goods across the country.

Who Needs to Generate GST EWAY Bills?

Any person in charge of the conveyance of goods, whether registered or unregistered, must generate an EWAY Bill if the value of the goods exceeds Rs. 50,000. This includes transporters, suppliers, and even individuals transporting goods for personal use.

Eligibility for Generating EWAY Bills

There are no specific eligibility criteria for generating EWAY Bills. Any movement of goods with a value exceeding Rs. 50,000 requires an EWAY Bill, regardless of the nature of the transaction, the type of goods, or the distance travelled.

Essential Documents for Generating EWAY Bills

To generate an EWAY Bill, the following documents are necessary:

• GSTIN (Goods and Services Tax Identification Number) of the supplier and recipient
• PAN (Permanent Account Number) of the supplier and recipient
• Details of the goods being transported, including quantity, description, and value
• HSN (Harmonized System of Nomenclature) code of the goods
• Invoice number and date
• Vehicle details, including registration number and driver’s name

Validity Period of EWAY Bills

The validity period of an EWAY Bill depends on the distance travelled and the mode of transport. For road transport, the validity is based on the distance travelled, with a maximum validity of 15 days. For air and rail transport, the validity is based on the time taken, with a maximum validity of 10 days.

Consequences of Non-Generation of EWAY Bills

Failure to generate an EWAY Bill for the movement of goods exceeding Rs. 50,000 can result in penalties and detention of goods. The penalty can be up to Rs. 50,000, and the goods can be detained until the EWAY Bill is produced.