E-Way Bill

Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.
E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track the movement of goods and check tax evasion.
An e-way bill is required for inter-State movement of goods worth over ₹50,000. For intra-State movement, the limits vary from State to State.
Since imports and exports have been considered as inter-state supplies under the GST act, the e-way bill is required to be issued for these transactions as well. For imports, the e-way bill will be generated by the importer. The exporter is liable to generate the e-way bill for export supplies.
Exceptions to e-way bill requirement
- goods being transported by a non-motorised conveyance;
- goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
- Contraceptives, judicial and non-judicial stamp paper, newspapers, khadi, raw silk, Indian flag, human hair, kajal, earthen pots, cheques, municipal waste, puja samagri, LPG, kerosene, etc. are also outside the ambit of the e-way bill.

According to the latest Goods and Services Tax Network (GSTN) data, more than 4.87 crore e-way bills, valued at over ₹13.85 lakh crore, were generated by businesses and transporters in August, reflecting a pick up in economic activity.

Goods and Services Tax Network is a nonprofit non-government company, which provides IT infrastructure and services to the Central and State Governments, taxpayers and other stakeholders for implementation of the Goods and Services Tax (GST) in India.
It acts as the interface between the government and the taxpayers and helps taxpayers in India to prepare, file returns, make payments of indirect tax liabilities and do other compliances.

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