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All About E way Bill

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All About E way Bill

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  1. All About E way Bill

  2. 1. What is E-Way Bill • E Way Bill is electronic document • Contain two parts – Part A and Part B • To be generated before causing movement of goods on GST common portal as per rule 138 of CGST 2017 • To be generated by registered person who cause movement of goods or transporters • Prior the actual movement of goods • Generation of e-way bill on E Way Bill portal

  3. 2. Stakeholder of E Way Bills • Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name if it does not belong to him/her. • Recipients – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name if it does not belong to him/her. • Transporters – Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers. • Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills

  4. 3. When and Who should prepare Part A of E Way Bills • Statutory Provision: • Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees— • (i)     in relation to a supply; or • (ii)    for reasons other than supply; or • (iii)   due to inward supply from an unregistered person shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST E Way Bill-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal.

  5. 4. Who will generate E-way Bill • Registration is mandatory to generate E-Way Bill – GST portal / E-Way Bill common portal • Only a registered person can generate E-Way Bill • Un-Registered person cannot generate E-Way Bill

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