GST 2016 Taxation

Information to be furnished prior to commencement of movement of goods and generation of e-way bill

As per New e-waybill rules notified below are the important  points for movement of Goods under E-waybill rules:

Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees for below purpose:

  1. in relation to a supply; or
  2. for reasons other than supply; or
  3. due to inward supply from an unregistered person,

before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.

(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.

(3) Where the e-way bill is not generated under above sub rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 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

registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:

 

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