You need an e way bill when there is a movement of goods. If the goods have an exemption, you do not need the e way bill. The trial basis of the e way bill began from Jan.16, 2018. The states have the choice to opt the e way bill system before June 1, 2018. After this date, all the states will have to adopt this system for the movement of goods.
When you may issue the e way bill
The primary situations for issuing the e way bill are these. First is when the value of the goods you move is above 50,000 INR for these conditions:
- The person sending the supplies has no registration.
- You are supplying goods.
- Any reason other than supply or receipt of goods such as the return of goods.
The second case when you send material for job work and the value of the goods exceeds 50,000 INR. When you receive goods for exhibition or for testing you need to issue an e way bill. That is if the total value of the goods is more than 50,000 INR.
The new user may have doubts about what the full bill looks like. The entire parts of the e way bill are two. This is Part A and Part B. The need for two parts is that one part concerns the transporter. The other part gives the details of the consignee and the consignor. You also see the details of the goods here. In the part about the transporter, you find the details of the vehicle.
Cases where the Bill is Exempt
In case you are not using any motor vehicle, you need not issue the bill. Same is the case when you move notified goods. And, you need not furnish the bill if you move the goods from and to the airport or port. It could be from the air cargo terminal, Inland Container Depot for clearance by customs. The part B of the e way bill is not needed when the consignor and the consignee are within 50 Kilometres of each other. And both of them are within the same state.
Use your Mobile to Issue the Bill
The system has become a lot easier now. You may use your mobile phone to issue e way bills. You can log into the e way bill gst portal to register your IMEI number on the common portal. This allows you to use your mobile phone to issue e-way bills. Use of the mobile phone makes matters easy since almost everyone has a phone. They need not use a computer to link to the internet and then connect to the government portal. This saves a lot of time and effort for everyone who needs to transport or receive material.
If you use a transporter for moving your goods, you need to provide some documentation to him. This includes first the e way bill copy. The second document must either be delivery challan or the bill of supply. It might also be a Tax Invoice. So, the transporter must be able to provide these documents when he is moving the goods.