What is e-Way Bill?
e-Way Bill is an online generated document required by the person in charge of the transportation of goods exceeding ₹ 50,000 in total value. This will replace several number of road permits, statutory forms, transit pass and delivery challans.
Who can generate e-Way Bill?
Every registered person, who causes movement of goods, needs to generate the e-Way Bill. If the registered person is unable to generate the e-Way Bill, the transporter who transports the goods can generate the e-Way Bill on behalf of his/her client.
Why is e-Way Bill required?
Section 68 of the Goods and Services Tax Act mandates that the Government may require the person in charge of carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents.
How to generate the e-Way Bill from different registered business places?
The registered person can generate the e-Way Bill from his account from any registered business place. However, he/she needs to enter the address accordingly in the e-Way Bill. He/she can also create multiple sub-users and assigned to these places and generate the e-Way Bills accordingly.
Whether the e-Way Bill can be cancelled? if yes, under what circumstances?
Yes, e-Way Bill can be cancelled if either goods are not transported or are not transported as per the details given in the e-Way Bill.
Is there any validity period for e-Way Bill?
Validity of the e-Way Bill depends upon the distance the goods to be transported. The validity is 24 hours up to 100 km and for every 100 km or part thereafter it is one additional day.
What are the modes of e-Way Bill generation, the taxpayer can use?
The e-Way Bill can be generated by the registered person in any of the following methods: ..Using Web based system
..Using SMS based facility
..Using Android App
..Using Site-to-Site integration
How can the taxpayer use the SMS facility to generate the e-Way Bill?
The taxpayer has to register the mobile numbers through which he wants to generate the e-Way Bill on the e-Way Bill system.