GST E Way Bill Guide

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WHEN REQUIRED: Where movement of goods Value more than Rs. 50,000

GENERATED BY WHOM??
Every registered person causes movement of goods:

  • in relation to supply-sale of goods
  • for reason other than supply-means sales return, purchase return, goods send to job work, goods send for testing purpose-IF Goods sends to job worker of another state- then EWB has to be generated by Principal Sender Irrespective of Value of goods.
  • Due to Inward Supply from Unregistered Person- means seller of goods is unegistered and buyer is registered, here registered buyer has to generate EWB.
Explanation
  1. If sender/buyer transporting goods thru Railway, airway  or vessel on their own behalf-EWB to be Generate by themselves
  2. If Goods are handed over to road transporter- EWB Generated by Transporter.
  3. If no one generate EWB and value is more than 50,000 - Transporter generate EWB. 

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