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E Way Bill - In Brief

Rules related to E-Way Bill-As Per Notifi No-27/2017 Dated 30-08-2017-
  • Consignment Value Exceeds Rs 50000- Eway Bill to be generated in Form GST EWB-01.
  • Procedure- Supplier will Fill Part-A of Form GST EWB-01 and than Transporter will fill Part-B of Form GST EWB-01 before movement of Goods.
  •  Distance < 10 Km- where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in Part-B of the e-way bill.
  •  Unique e-way bill number (EBN)- Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the *supplier*, the *recipient* and the *transporter* on the common portal.
  • *Transporter transferring goods from one conveyance to another* - in the course of transit shall, before such transfer and further movement of goods, update details of conveyance in the e-way bill on the common portal in FORM GST EWB-01.
  • *Multiple consignments in one conveyance*- A consolidated e-way bill in FORM GST EWB-02 has to be generated by the Transporter which contains the serial No of all the individual Consignments.
  •  *Cancellation of E-way Bill*- If Goods are not transported after generation of E-way Bill than it need to be cancelled with 24hrs of its generation.
  • *Validity of E-way Bill*- Upto 100km one day and additional 1 Day for each additional 100 Km.
  •  *No E-way Bill is Required in the following cases*- Goods Specified in Annexure to E-Way Rules, Goods Transported by Non-motorised Conveyance.

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