TMI BlogE-way Bill - GenerationX X X X Extracts X X X X X X X X Extracts X X X X ..... his context it is important to note that information is to be furnished prior to the commencement of movement of goods and is to be issued whether the movement is in relation to a supply or for reasons other than supply . E-way bill is an electronic document generated on the GST portal evidencing movement of goods. It has two Components- Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; Part B comprising of transporter name and ID, Vehicle number for road, Transport document nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (even if the godown is located in the recipient taxpayer s city/town) prior to delivery shall always be accompanied by a valid e-way bill. The transporter s godown has been declared as the additional place of business by the recipient taxpayer, the transportation under the e-way bill shall be deemed to be concluded once the goods have reached the transporter s godown (recipient taxpayer additional place of business). Hence, e-way bill validity in such cases will not be required to be extended. (Read with section 2(85) defines the place of business ) whenever the goods move from the transporter s godown (i.e, recipient taxpayer s additional place of business) to the recipient taxpayer s any other place of business, a va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -way bill by indicating serial number of each e-way bill, on the common prior to commencement of transport of goods. Mandatory generation of e-way bill irrespective of consignment value below ₹ 50,000/- Job work:- Where goods are sent by principal, located in one state, to job work located in any other state (inter-state movement), the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of consignment. Handicraft Goods:- Where handicraft good are transported from on state to another state to another person who has been exempted from the requirement of obtaining registration u/s 24(i) and (ii) , the e-way bill shall be generated by the said pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vement, furnish, on the common portal, the information in Part B of FORM GST EWB-01 , and the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. Where the e-way bill is not generated and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01 . The registered person or, the transporter may, at his option, generate and carry the e-way bill even if the value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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