
The Notification prescribes revised
rules for e-way bills along with relevant forms. Under GST, transporters will need to carry an electronic waybill or E-Way Bill when moving goods from one place to another. Since it is a new rule introduced under GST, it is necessary for all consignors/consignees/transporters to be aware of the required compliance. The key features of the rules
are as under:
1. E-way bill is required to be generated for movement of goods of
consignment value exceeding INR 50,000.
2. E-way bill is not required for transport of goods by a non-motorized
conveyance and for certain specified goods. The specified goods include exempt
goods, currency, jewellery, precious stones and pearls.
3. E-way bill is also not required for transport of goods from a port,
airport, air cargo complex and land customs station to an inland container
depot or a container freight station for clearance by Customs.
4. For transport of goods up to 100 km, the e-way bill shall be valid for
one day. For further distance of every 100 km or part thereof, the validity
period shall be increased by one day.
5. Where goods are to be transported for a distance of less than 10 km
within the state/ union territory, the details of conveyance may not be
furnished in the e-way bill.
6. The effective date from which these rules shall come into force will be
notified later.
For Simple Secure GST Compliance contact us at: info@preethamandco.com or Call us at 9900397777
For Simple Secure GST Compliance contact us at: info@preethamandco.com or Call us at 9900397777
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