• GS paper 3
  • E-Waybill and transportation


  • Two draft rules relating to GST have been released for the comments of the stakeholders viz., ‘Electronic way bill’ and ‘Assessment and Audit’.
  • The draft contains six rules dealing with the generation of electronic way bill and related procedures.

What is E-Waybill:

  • It is an electronic permit required to be presented for moving goods worth over Rs.50,000 within a state or between states.
  • The e-waybill proposed by the government entails that the transporter logs into the GST network and generate an e-waybill for providing vehicle number right from the time your shipment is picked up and then continue to generate e-waybills each time a vehicle is changed until the shipments are delivered to your consignee.
  • Hence, the proposed system requires a transporter to generate a new e-way bill when the goods are transferred from one conveyance to another.

GST and E-Waybill:

  • The Goods and Services Tax Network (GSTN) will generate e-way bills that will be valid for one to 15 days, depending on the distance over which the goods are to be transported. One-day permit will be for a distance up to 100 km while a 15-day permit will allow more than 1,000-km transit.
  • To enable the tax officer to intercept or check the inter-state or intra-state movement of goods, the transporter will have to carry invoice or bill of supply or delivery challan, and a copy of e-way bill or e-way bill number.
  • The e-way bill to facilitate faster movement of goods since check-posts would disappear in the wake ushering in of GST.

States where automatic E-Waybill is generated:

  • Maharashtra
  • Uttar Pradesh
  • Telangana
  • Rajasthan
  • Bihar
  • Assam
  • Andhra Pradesh
  • Jharkhand
  • Karnataka
  • West Bengal
  • Madhya Pradesh
  • Gujrat
  • Odisha

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