Obtaining a Waybill in the pre-GST period was a nightmare. A waybill is a document required for the movement of goods from one location to another. The waybill is now known as an e-waybill in the GST regime, and it must be issued by the person causing the movement of goods. The E-Way Bill is required if the value of the products being delivered is equal to or greater than Rs. 50,000/-. It can be generated electronically through the GST Network’s (GSTN) common portal, and it can also be generated or canceled via SMS.
When a person with a GST registration is responsible for the movement of goods, a GST eWay bill is required:
Before the movement of goods worth more than Rs. 50,000 may begin, an E-Way Bill must be generated. The person who is responsible for the movement of goods, or in other words, who causes the movement of goods, is accountable for the development of the E-Way Bill. The E waybill can be generated by the supplier, the carrier, or the recipient of the movement is caused by the recipient himself. If the supply comes from an unregistered person, the recipient of the supply must issue an E-Way Bill as if he were the supplier.
The main modification is implemented by notification number. 12/2018-Central Tax dated 7th March 2018 is the adjustment in E-way bill validity time. The following are the new E-way bill validity time provisions:
|Type of Conveyance||Distance||E-way bill|
|Other than Over dimensional cargo||Less than 100 km||1 day|
|For every additional 100 km and thereof||Additional 1 day|
|For Over dimensional cargo||Up to 20 km||1 day|
|For every additional 20 km and thereof||Additional 1 day|
“Relevant date” shall mean the date on which the e-way bill has been generated and the period of validity would be counted from the time at which the e-way bill has been generated and each day would be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.
“Over Dimensional Cargo” means a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in Rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).