In Hindi: ई-वे बिल · Also called: eway bill
An e-way bill is an electronic document generated on the government's e-way bill portal before goods are moved. A registered business that moves a consignment worth more than ₹50,000 has to furnish its details before the movement starts, whether the goods move for a sale, for some other reason, or come in from an unregistered supplier.
The value counted is the value on the invoice, bill of supply or delivery challan, including the tax charged on it but leaving out any exempt goods billed alongside. Below ₹50,000, generating one is optional.
The e-way bill has two parts. Part A carries the details from the invoice: the GSTIN of the buyer, the place of delivery, the invoice number and date, the value, the HSN codes and the reason for the movement. Part B carries the vehicle number. The supplier, a registered buyer or the transporter can fill it in, and once it is generated the portal gives it a number, the e-way bill number, which travels with the goods.
An e-way bill is valid for one day for a distance up to 200 km, and one more day for every further 200 km or part of it. If the goods cannot reach in time, the transporter can extend the validity on the portal, close to when it runs out.
Goods moved by a vehicle without a motor, such as a handcart, do not need one, and neither do the goods listed in the annexure to the rule. A state can also name areas inside it where goods move without one, so a shop that delivers locally should check its own state's rules.
