WAY BILLS

WAY BILLS

Subject to the rule 138 of CGST Rules, every registered person who causes movement of goods of consignment value exceeds Rs. 50,000/- —

        i.            in relation to a supply or

     ii.            for reasons other than supply or

   iii.            due to inward supply from an unregistered person.

shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal.

Provided that, the transporter on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal;

The person in charge of a conveyance shall carry—

a.      the invoice or bill of supply or delivery challan, as the case may be and

b.      a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.

Notwithstanding anything contained in this rule, no e-way bill is required to be generated—

(a) where the goods being transported are specified in Annexure;

(b) where the goods are being transported by a non-motorised conveyance;

(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

(d) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;

(e) where the supply of goods being transported is treated as no supply under Schedule III of the Act;

(f) where the goods are being transported—

(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port or

(ii) under customs supervision or under customs seal;

(g) where the goods being transported are transit cargo from or to Nepal or Bhutan;

(h) where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time and notification No. 26/2017-Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 1181(E) dated the 21st September, 2017 as amended from time to time;

(i) any movement of goods caused by defense formation under Ministry of defense as a consignor or consignee;

(j) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;

(k) where empty cargo containers are being transported; 

(l) where the goods are being transported up to a distance of twenty kilometres from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55 and

(m) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.

 Annexure

1.       Liquified petroleum gas for supply to household and non-domestic exempted category (NDEC) customers.

2.      Kerosene oil sold under PDS.

3.      Postal baggage transported by Department of Posts.