Eligibility Criteria for e-Way Bill Generation

E-waybill is an electronic document to be carried by the owner of the convince during the movement of goods from one location to another. In the erstwhile regime, e-waybills were manual and used to differ from State to State. Under GST Regime, e-waybill is the same across the country and will be generated online on the designated portal.

E-way bill is generated for Interstate as well as Intra-State movement of goods.

An e-way bill is required to be generated whenever there is a movement of goods for a consignment value of more than Rs 50,000. e-waybill is required to be generated in the following cases

• Transactions related to the supply
• Transactions not related to the supply
• If goods are purchased from an unregistered supplier

There are three situations when an e-way bill needs to be issued even if the value of the consignment is less than Rs 50,000:-

1. When a registered person sends goods to a job worker outside the state
2. When handicrafts are being sent outside the state by the person exempted from obtaining registration
3. A person who undertakes voluntary registration on the e-waybill

Who can generate an e-way bill:-

Also Read: How to Register for e-Way Bill

e-waybill can be generated by any of the designated persons listed here

• A registered taxpayer as a consignee
• A registered taxpayer as a consignor
• Transporter of goods
• Any citizen of the country who is unregistered can generate an e-waybill for transporting his goods.

Now let’s review who will issue e-waybill in these specific cases

• In case of movement of goods by road
• In case of movement of goods by road, the registered person shipping the goods must generate the e-waybill if the value of the goods is more than Rs 50,000.
• Suppose an unregistered person is shipping the goods to a registered person. In that case, the registered person who is the receipt has to generate the e-waybill as the supplier is not registered under GST.
• The transporter can also generate the e-waybill on behalf of the supplier of the goods at the time of movement if he is aware of the vehicle number, or the transporter can generate it subsequently. The transporter has to be registered as discussed above.
• If the registered person himself transports the goods in his own vehicle for supply
• If the goods are transported by the registered person himself in his own vehicle for reasons other than supply, like
  • Transfer to another branch with the same registration number
  • Transfer to another branch with a different registration number
  • When goods are sent out for job work
  • When machinery or equipment is sent out for repairs or calibration
  • Where capital goods are being shipped from one location to another location
• In case of movement by air, ship or railways-
• Before or after starting of movement, every registered person who may be the recipient or supplier shall generate the e-way bill.

NOTE: Railways will only deliver the goods if an e-way bill is produced at the time of delivery of goods, which means that at the time of movement of goods by rail, an e-waybill is not required.

e-waybill must be generated either by the supplier of goods or services, by the recipient of goods, or by the transporter if the value of the goods is more than Rs 50,000.

Kiran Jagadale

I am a seasoned marketer specializing in Tax, Finance, and Digital. I bring a wealth of hands-on experience to demystify complex subjects, providing insightful guidance for entrepreneurs, finance enthusiasts, and digital marketers alike.

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