A MANDATORY DOCUMENT AS A PROOF WHICH IS REQUIRED TO BE CARRYIED BY THE TRANSPORTER OR AN INDIVIDUAL WHO IN CHARGE OF CONVEYANCE FROM WHICH A CONSIGNEMENT OF GOODS OF VALUE EXCEEDING AN AMOUNT OF RUPEES 50,000 DURING THE MOVEMENT OF GOODS IN TRANSPORTATION TIME .THIS DOCUMENT IS KNOWN AS E-WAY BILL.
IT IS GENERATED ELECTRONICALLY BY THE SUPPLIER FOR EVERY CONSIGNMENT OF GOODS WHOSE VALUE EXCEED THE PRESCRIBED AMOUNT AND INVOLVE MOVEMENT OF GOODS FROM ONE PLACE TO ANOTHER PLACE.
WHEN A E-WAY BILL IS GENERATED BY ANY SUPPLIER, RECIPIENT OR THE TRANSPORTER, A UNIQUE BILL NUMBER IS GENERATED WHICH IS KNOWN AS E-WAY BILL NUMBER (EBN).
The requirement of e-way bill arise where every registered persons or specific registered person for some time under Goods and Service tax Portal who are involve in movement of goods of consignment value exceeding 50000 rupees from one place to another.
In relation to a supply, or
For reasons other than supply of goods , or
Due to inward supply of goods from an unregistered person.
So they Shall before commencement of such movement of goods from one place to another , they have to furnish or submitted information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically , on the common portal of e-way which is specifically designed for this purpose. along with such other important information as may be required or necessary at the common portal and a unique number will be generated on the said portal.
Generally two forms are used or involved in E-Way Bill :-
1) Form GST EWB-01:-Filed before commencement of movement of goods this form is divided into two parts:-
a.) Part A:- information related to said good which are in consignment.
b.) Part B:- information related to conveyance which is used in movement of goods.