GST E-Waybill

 

 

 

GST E-Way Bill is an electronic bill which will be required for the movement of goods in case the value of the goods exceeds 50,000 rupees. The bill can be generated from the GSTN portal and every registered taxpayer must require this e-way bill along with the goods transferred.

Who can generate E-Way Bill:

Who

When

Annexure Part

Form

Registered person in GST

Before movement of goods

Complete Part A

Form GST INS-1

Registered person is consignee or consignor

Before movement of goods

Complete Part B

Form GST INS-1

Registered person is consignor or consignee and goods are transferred over to the transporter of goods

Before movement of goods

Complete Part A & B

Form GST INS-1

Transporter of Goods

Before movement of goods

Complete Form GST INS-1 if consignor does not

Recipient is registered to the unregistered person

Compliance to be done by Recipient as if he is the Supplier