E-Way Bill under GST
E-way bill is an electronic document generated on the
GST portal evidencing movement of goodsevery registered
person who causes movement of goods (which may not
necessarily be on account of supply) of consignment
value more than Rs. 50000/- is required to furnish above
mentioned information in part A of e-way bill. The part B
containing transport details helps in generation of e-way
bill.
E-way bill is to be generated by the consignor or consignee
himself if the transportation is being done in own/hired
conveyance or by railways by air or by Vessel. If the goods
are handed over to a transporter for transportation by road,
E-way bill is to be generated by the Transporter. Where
neither the consignor nor consignee generates the e-way bill
and the value of goods is more than Rs.50,000/- it shall be
the responsibility of the transporter to generate it.
Further, it has been provided that where goods are sent by a
principal located in one State to a job worker located in any
other State, the e-way bill shall be generated by the principal
irrespective of the value of the consignment.
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List of Specified Goods for which E way bill is not required : https://drive.google.com/open?id=1VgT...
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