Everything You Need To Know About GST E-Way Bills
Imagine you are in a situation where your client desperately needs supplies but are stuck somewhere because you could not produce an e-way bill. In business, a small mistake can lead to a loss of thousands of rupees. Better to stay compliant and aware of the latest GST rules and regulations. If you are a business owner, accountant, compliance officer, or transporter you must be aware of e-way bills in and out. To move the consignment from one place to another, an e-way bill is mandatory under GST regulations.
In this blog, we will discuss the GST e-way bill system in detail and will know its applicability. Let’s start with the basics.
Explaining E-Way Bill Rules In Detail
E-way bill is a document that is to be carried by a person who is in charge of goods in the transport of any consignment having an invoice amount of more than fifty thousand rupees, as per Section 68 of the Goods and Service Tax, Rule 138. When an e-way bill is generated, a unique e-way bill number is allocated to the supplier.
Requirement Of E-Way Bill
As per Section 68 of the Good and Service Tax Act, the government may require the person in charge of the conveyance of goods of value exceeding the prescribed amount to carry such documents. Thus the bill generated from the e-way bill portal is to be carried.
Responsibility To Generate E-Way Bill
- Registered Person –GST e-way bill is mandatory when you want to transport goods of more than Rs. 50,000 in value, to or from a registered person. A registered person can also voluntarily generate and carry e-way bills even if the value of goods is less than Rs. 50,000.
- Unregistered Person – Even unregistered persons are also required to generate e-way bills when goods are transported to a registered person. It is the responsibility of the registered person (receiver) to comply with all the regulations.
Statewise E-Way Bill Requirement Threshold Limit
The government has mandated GST e-way bill requirements only when the value of goods exceeds the specified threshold. Here is state wise threshold limit for e-way bill requirement:
| State | Limit | Inter-State Limit |
| Punjab | Rs 1,00,000 | Rs 50,000 |
| Tamil Nadu | Rs 1,00,000 | Rs 50,000 |
| Maharashtra | Rs 1,00,000 | Rs 50,000 |
| Bihar | Rs 1,00,000 | Rs 50,000 |
| Rajasthan | Rs 1,00,000 | Rs 50,000 |
| West Bengal | Rs 1,00,000 | Rs 50,000 |
| Jharkhand | Rs 1,00,000 | Rs 50,000 |
| Telangana | Rs 50,000 | Rs 50,000 |
| Tripura | Rs 50,000 | Rs 50,000 |
| Odisha | Rs 50,000 | Rs 50,000 |
| Uttar Pradesh | Rs 50,000 | Rs 50,000 |
| Uttarakhand | Rs 50,000 | Rs 50,000 |
| Sikkim | Rs 50,000 | Rs 50,000 |
| Mizoram | Rs 50,000 | Rs 50,000 |
| Nagaland | Rs 50,000 | Rs 50,000 |
| Madhya Pradesh | Rs 50,000 | Rs 50,000 |
| Kerela | Rs 50,000 | Rs 50,000 |
| Himachal Pradesh | Rs 50,000 | Rs 50,000 |
| Karnataka | Rs 50,000 | Rs 50,000 |
| Haryana | Rs 50,000 | Rs 50,000 |
| Chhattisgarh | Rs 50,000 | Rs 50,000 |
| Assam | Rs 50,000 | Rs 50,000 |
| Arunachal Pradesh | Rs 50,000 | Rs 50,000 |
| Gujarat | Rs 50,000 | Rs 50,000 |
| Goa | Rs 50,000 | Rs 50,000 |
Validity Of E-Way Bill
The validity of e-way bills in terms of kilometers is explained below. The validity is calculated based on the date and time of generation of e-way bills.
| Conveyance Type | Distance | Validity of EWB |
| Over dimensional cargo | Less than 20 Kms | 1 Day |
| Additional 20 Kms or less | Additional 1 day | |
| Except over dimensional cargo | Less than 200 Kms | 1 Day |
| Additional 200 Kms or part or less | Additional 1 day |
The validity of e-way bills can be extended. Provided that, such request should be made either before expiry or within eight hours after the expiry.
How To Calculate Time Validity Of E-Way Bill
Compliance officers and accountants often scratch their heads while calculating e-way bill validity. It is important to calculate the same in the right way because a small mistake can cost you a penalty of thousands of rupees.
Let’s understand e-way bill validity calculation with an example;
- For example, an e-way bill is generated at 23:48 hrs on 2nd May. Then, in this case, the first day would end at 24:00, midnight of 3-4 May. And, the second day will end at 24:00 hrs on 4-5 May.
- For instance, a bill is generated at 00:10 hrs on the 2nd of May. Then, its first day will end at 24:00 hrs on 3-4 May. The second day will end at 24:00 hrs on May 4-5 May and so on.
Over To You
So this was all about the GST e-Way Bill rules & GST e-way bill system. We hope after reading this blog you got the idea of what the GST e-way bill is all about and the rules and regulations relating to the same. However, if you feel these rules are too complicated to understand and difficult to comply with, sign up with Munim – India’s leading GST accounting software. This software not only helps in GST compliance but also accounting. Sign up with Munim today!
Frequently Asked Questions On GST E-way Bill System
What is the E-Way bill number?
The e-way bill comes with a unique reference number, valid for particular the given consignment which includes the movement of goods.
What is the penalty on the no E-Way bill?
Rs. 10,000 or tax amount (whichever is greater) is penalized if the goods are transported without the cover of invoice and e-way bill.
Who is exempt from the E-Way bill?
In the following cases, the e-way bill is exempted:
- If goods are transported in a non-motorized vehicle
- If exempted goods are transported
- If goods are transported from an air cargo complex, land customs station, port, or airport to an inland container depot or container freight station for clearance by customs
What is the transporter ID number?
Transporter ID is a unique identification number generated by an e-way bill system for transporters who are not registered under GST.
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