e-way bill in Delhi-rules and limits
E way bill in Delhi, having some rules on which e-way bill works such as
So As a new Taxpayer or old taxpayer in Delhi, we will try to know more and more about the e-way bill in Delhi with the help of these posts.
Contents of this post
E-way bill is an electronic document required to be generated on the GST portal and it is used as evidence of movement of goods.
As per section 68, It is mandatory for the government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
Rule 138 of the CGST rules, 2017, prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases.
E-way bill is mandatory in case of movement of goods of consignment value exceeding 50000 Rs in inter-state movement and 100000 Rs in intra-state movement.
Movement should be
Exceptions to minimum consignment value of 50000 Rs
E-way bill is to be generated by the
| Registered Consignor or consignee | If the transportation is being done in own or hired conveyance or by railway, by air or vessel |
| Transoporter | If the goods are handed over to a transporter for transportation by road |
| Transporter responsible to generate e-way bill | When neither the consignor nor consignee generates the e-way bill and value of goods is more than 50000 Rs. |
The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his/her clients. Any citizen, other than the above, can also generate the e-way bill for movement of goods for his/her own use.
As a registered GST Taxpayer, you have to generate an e-way bill in case of sale and movement of goods from one place to another place. And to generate an e-way bill in Delhi, you have to visit the E-way bill portal or https://ewaybillgst.gov.in/ and there needs to register then login to get an e-way bill in Delhi or in other states.
If the RC book has vehicle number like DL1A123, then you enter it as DL01A0123. The vehicle entered in the e-way bill system is only for information and GST officer will accept this variation.
Any person can verify the authenticity or the correctness of the e-way bill by entering EWB No, EWB Date, Generator ID, and Doc No in the search option of EWB Portal.
There is a chance that the consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstances, the transporter can get one more e-way bill generated with the help of a supplier or recipient by indicating supply as ‘Sales Return’ with relevant documents, return the goods to the supplier as per his agreement with him.
If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature and trans-shipment’, the transporter may extend the validity period within 8 hours after the expiry period after updating reason for the extension and the details in PART-B of FORM GST EWB-01.
Yes, one can extend the validity of the e-way bill, if the consignment cannot reach the destination within the validity period due to exceptional circumstances like natural calamity, law and order issues, trans-shipment delay, an accident of conveyance, etc. The transporter needs to explain the reason in details while extending the validity period of an e-way bill
There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 8 hours and after 8 hours of expiry of the validity period. Here, transporter will enter the e-way bill number and enter the reason for the requesting the extension, from place (current place), approximate distance to travel and Part-B details. It may be noted that he cannot change the details of Part-A. He will get the extended validity based on the remaining distance to travel.
The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of the validity period, can extend the validity period.
Sometimes, the taxpayer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation. In the “Transaction Type”select the Bill to – Ship to option in Transaction Type dropdown. Then the system will enable the “Ship to” field for entering different state pin codes for the Consignment.
Sometimes, the supplier prepares the bill from his business premises to the consignee, but moves the consignment from some others’ premises to the consignee as per the business requirements. This is known as ‘Billing From’ and ‘Dispatching From’. E-way bill system has provision for this in the “Transaction Type”. Select the “Bill From – Dispatch From” in Transaction Type dropdown, then the system will enable the Dispatch From field for entering different Dispatch state Pincode for the Consignment.
While generating an e-way bill the taxpayer has a provision to enter the transporter id in the transportation details section. If he enters 15 digits transporter id provided by his transporter, the e-way bill will be assigned to that transporter. Subsequently, the transporter can log in and update further transportation details in Part B of the e-way bill.
Yes, you can use the Extend Validity option before 8 hours or after 8 hours from the validity date. Select the E-waybill extension option. Specify the Consignment is in Transit, enter the details of the warehouse such as Pincode and address. The system will extend the validity for the remaining distance.
You can extend the validity of the e-waybill by using an Extension facility and selecting the ‘In Movement’. Update the number of the new Vehicle and Pincode of the place where the vehicle has had a breakdown. The validity of the e-waybill will get extended for the remaining distance.
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.
Login to the Udyam Registration Portal online is very easy. But you will have to understand first about the Udyam… Read More
Delhi Online Application Form For Admission under EWS/DG category for session 2024-25. The Directorate of Education, Every year keeps some… Read More
Open Cheque Normally, It is seen that some checkbooks issued by the bank are already having bearer cheques or order… Read More
Post dated Cheque Normally, It is seen that some checkbooks issued by the bank already have bearer cheques or order… Read More
Ante dated Cheque Normally, It is seen that some cheques issued to you have the date today before or within… Read More
Stale Cheque Normally, It is seen that some Cheques issued to you or someone else have expired the 3-month validity… Read More
View Comments