GST E-Way Bill

Step By Step Guidance of GST E-Way Bill

What is GST E-Way Bill?

GST E-Way Bill is an electronically generated document which can be generated on the GSTN E-Way Bill Portal(common portal). A ‘movement’ of goods of more than Rs 50,000 from one place to another.

E-WayBill will also be allowed to be generated or canceled through SMS.

The implementation of e-way bills has been a matter of considerable deliberations in various GST Council’s meetings. In 24th meeting of the GST Council held on December 16, 2017, it was agreed that e-way bills trials would start from January 16, 2018 and mandatory implementation from February 01, 2018.

However, on Feb 1, 2018 the IT-platform set up to generate the e-way bills collapsed due to over load of 48 Lakh bills generated, which lead to postponement of the implementation.

When Should an E-Way Bill is generated

The E-WayBill under the GST regime is required to be generated by

  1. Every registered person who causes movement of Goods on consignment
  2. In relation to a supply(E.g. Sales) or
  3. For reasons other than supply (E.g Sales Return, Branch Transfer etc) or
  4. Due to inward supply from an unregistered person
  5. Every unregistered person who causes movement of Goods.

Here is a step-by-step guide to processing of generate E-Way Bill over Portal:

 

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