E-way Bill Registration

In GST regime the waybill is now known as e-waybill which need to be issued by the person causing the movement of goods. The E-Way Bill is mandatory in case the value of goods being supplied is equal to or more than Rs. 50,000/-.

In the past pre-GST era getting a Waybill issued was a nightmare, the waybill is a document necessary for the movement of goods from one place to another. In GST regime the waybill is now known as e-waybill which need to be issued by the person causing the movement of goods. The E-Way Bill is mandatory in case the value of goods being supplied is equal to or more than Rs. 50,000/-, it can be generated electronically at the common portal of GST Network (GSTN) the E-way bill may be generated or cancelled through SMS also.

Persons who can generate e-way bill on GSTN –

E Way Bill must be generated before the movement of goods having the value of Rs. 50,000 commences, the responsibility of generation of E-Way Bill is on the person who is responsible for the movement of goods or in other words who causes the movement of goods. The E waybill can be generated by the supplier, transporter or in case the movement is caused by the recipient himself then in that case by the recipient. In case the movement of supply is from an unregistered person the recipient of supply shall be issuing E-Way Bill as if he is the supplier