GST E-Way Bill:

E-way bill is a document to be generated electronically by the supplier every time goods involve movement from one place to another. This mechanism is introduced in GST to ensure that the taxable goods are changing hands only after payment of GST. E-way Bill can be generated from the GST portal which requires information about the supplier, recipient, goods, location, etc. This compliance helps the Govt. to keep a track of the movement of goods and to check the tax evasion. An e-way bill has been bifurcated in two parts, Part A and Part B. Part A includes all the details related to the transported goods and invoice related details. Part B includes Vehicle Number in which the goods are being transported and the transport document number.   

The requirement to generate an e-way bill is mandatory when the supply involves taxable goods and the value of a consignment exceeds Rs. 50,000. The responsibility of generation of an e-way will be on the supplier (consignor) or recipient (consignee). There is a provision in Rule 138(7) of the CGST Rules 2017 which provides that in case the consignor or consignee has not generated the e-way bill because the value of consignment is less than Rs. 50,000, the transporters are required to generate E-way bill if aggregate value of all consignment being carried in the vehicle is more than Rs. 50,000 in an inter-State supply. However, this provision of independently generating e-way bill by a transporter has been deferred for the time-being.   From April 1, 2018, it is mandatory to generate the e-way bill for every inter-State movement of goods if the consignment value exceeds Rs. 50,000. However, for movement of goods within the State, i.e., Intra-State supply, it has been made operational from April 1, 2018 only in the State of Karnataka. The E-way bill is now made mandatory from April 15, 2018 for intra-State supplies in the states of, Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh.