E-WAY BILLS

A waybill is a receipt or a document issued by a carrier
giving details and instructions relating to the shipment
of a consignment of goods and the details include name
of consignor, consignee, the point of origin of the
consignment, its destination, and route.
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.
Rule 138 of the CGST Rules, 2017 provides for the e-way bill
mechanism and in this context it is important to note that
“information is to be furnished prior to the commencement
of movement of goods” and “is to be issued whether the
movement is in relation to a supply or for reasons other than
supply”.
E-Way Bill under GST
E-way bill is an electronic document generated on the
GST portal evidencing movement of goods. It has two
Components-Part A comprising of details of GSTIN of
recipient, place of delivery (PIN Code), invoice or challan
number and date, value of goods, HSN code, transport
document number (Goods Receipt Number or Railway
Receipt Number or Airway Bill Number or Bill of Lading
Number) and reasons for transportation; and Part B
comprising of transporter details (Vehicle number).
As per Rule 138 of the CGST Rules, 2017,every 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.