e-Way Bill under GST

e-Way Bill under GST

An e-way bill is an electronic document required for transportation of goods (whether inter-state or intra-state) when the value of taxable consignment exceeds Rs 50,000 through motorized conveyance. The e-way bill must be generated before commencement of such movement of goods by a registered taxpayer, either being the consignor, consignee or the transporter. An e-Way bill has two parts -- Part A contains request for details such as recipient GSTIN, place of delivery, invoice or challan number and date, HSN code, goods value, etc. Part B contains transportation detail such as the transporter's ID and vehicle number.