Eway Bill

𝐓𝐡𝐞 𝐄-𝐖𝐚𝐲 𝐁𝐢𝐥𝐥: 𝐀 𝐏𝐫𝐚𝐜𝐭𝐢𝐜𝐚𝐥 𝐎𝐯𝐞𝐫𝐯𝐢𝐞𝐰 🚛📦 𝟏) 𝐖𝐡𝐚𝐭 𝐢𝐬 𝐚𝐧 𝐄-𝐖𝐚𝐲 𝐁𝐢𝐥𝐥? An E-Way Bill (EWB) is a digital document required for transporting goods worth ₹50,000 or more under GST. It consists of: Part A – Consignment details (invoice, supplier, recipient). Part B – Vehicle details (mandatory if distance > 50 km). Value of Goods(VOGS) = Taxable Value+Tax Amount 𝟐)𝐖𝐡𝐞𝐧 𝐢𝐬 𝐢𝐭 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐝? ✅ Inter-State: Mandatory irrespective of VOGS in case of Job Work ✅ Inter-State: Mandatory for goods worth ₹50,000+ ✅ Intra-State: Required in most states for ₹50,000+ (some states have higher limits). ✅ Distance-Based: Up to 50 km: Only Part A needed. Above 50 km: Both Part A & Part B required. 𝟑)𝐄𝐱𝐞𝐦𝐩𝐭𝐢𝐨𝐧𝐬 𝐟𝐫𝐨𝐦 𝐄-𝐖𝐚𝐲 𝐁𝐢𝐥𝐥. 🚫 Exempted Goods: Milk, fruits, vegetables, currency, newspapers, jewelry, LPG, etc. 🚫 Exempted Situations: i)Non-motorized transport (cycle, handcart). ii)Movement within the same premises. iii)Transport by government, defense, or customs bond. 𝟒)𝐄𝐱𝐞𝐦𝐩𝐭𝐢𝐨𝐧𝐬 𝐟𝐨𝐫 𝐓𝐫𝐚𝐧𝐬𝐩𝐨𝐫𝐭𝐞𝐫𝐬 (𝐏𝐚𝐫𝐭 𝐁 𝐍𝐨𝐭 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐝) 🚛 Rail, Air, or Ship Transport: Only Transporter ID required. 🚛 Goods Moved Within 50 km: Only Part A needed. 🚛 Vehicle Breakdown: New vehicle details can be updated later. 𝟓)𝐃𝐞𝐭𝐚𝐢𝐥𝐬 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐝 𝐭𝐨 𝐆𝐞𝐧𝐞𝐫𝐚𝐭𝐞 𝐞-𝐰𝐚𝐲 𝐛𝐢𝐥𝐥 >HSN & Description of Goods >Transported ID & Recipient GST along with address of delivery >Invoice No/DC No etc. 𝟔)𝐏𝐞𝐧𝐚𝐥𝐭𝐢𝐞𝐬 𝐟𝐨𝐫 𝐍𝐨𝐧-𝐂𝐨𝐦𝐩𝐥𝐢𝐚𝐧𝐜𝐞 ⚠️ Fine: ₹𝟏𝟎,𝟎𝟎𝟎 𝐨𝐫 𝐭𝐚𝐱 𝐚𝐦𝐨𝐮𝐧𝐭 (𝐰𝐡𝐢𝐜𝐡𝐞𝐯𝐞𝐫 𝐢𝐬 𝐡𝐢𝐠𝐡𝐞𝐫). ⚠️ Seizure: 𝐆𝐨𝐨𝐝𝐬 & 𝐯𝐞𝐡𝐢𝐜𝐥𝐞 𝐝𝐞𝐭𝐚𝐢𝐧𝐞𝐝 𝐮𝐧𝐭𝐢𝐥 𝐭𝐚𝐱/𝐩𝐞𝐧𝐚𝐥𝐭𝐲 𝐢𝐬 𝐩𝐚𝐢𝐝