As mandated by the Govt. of India in the GST Act, 2017, E-Way Bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs.50,000. It is generated from the GST Common Portal by the registered persons or transporters who cause movement of goods of consignment before the commencement of such movement.
Every registered person who facilitates movement of goods of consignment value exceeding Rs.50,000 to supply; or reasons other than supply; or inward supply from unregistered person shall generate E-Way Bill. The unregistered transporter can enroll and generate the e-way bill for the movement of goods for his clients.
TThe E-Way Bill is not valid without the vehicle number updated on the common portal if the mode of transport is the road. The Vehicle number can be updated on the E-Way Bill (NIC) 2 generator of the E-Way Bill or the transporter assigned for that e-way bill by the generator.
Yes! The validity of the E-Way Bill or consolidated E-Way Bill depends upon the distance the goods to be transported. The validity is 1 day up to 100 km and every 100 km thereafter is one additional day.
The person in charge of transportation shall carry the tax invoice or bill of supply or delivery challan, and a copy of the E-Way Bill or the E-Way Bill number generated from the concerned authority.