1) E-Way Bill will be required for movement of all goods, whether within the state or across states.
2) E-way bill will be generated by registered supplier of goods only if the value of goods moved exceeds Rs 50,000/ in value.
3) In case of Unregistered supplier of goods, e-way bill will be generated by registered recipient of goods.
4) Information is to be furnished in Part A of Form GST INS-01, in electronic manner only before commencement of movement of goods.
5) If the consignor of goods has not generated e-way bill then the transporter has to generate Form GST INS-01 on the basis of invoice or bill of supply or delivery challan, if the value of goods is exceeding Rs. 50,000
6) When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to supplier, recipient, and the transporter.
7) Validity period of the e-way bill, which is dependent upon the distance involved for transport of goods-
|1.||Less than 100 km||One day|
|2.||100 km or more but less than 300 km||Three days|
|3.||300 km or more but less than 500 km||Five days|
|4.||500 km or more but less than 1000 km||Ten days|
|5.||1000 km or more||Fifteen days|
8) The details which are filed in Part A of Form GST INS-01 shall be made available to the registered recipients on the GST portal. The recipient can accept or reject such the consignment covered by e-way bill
9) If the goods are not being transported or not being transported as per the details furnished in a e-way bill then such e-way bill may be cancelled within 24 hours of its generation.
10) The facility of generation and cancellation of e-way bill may also be made available through SMS.