GST E-Way Bill is a document for tracking of goods in transit introduced under the Goods and Services Tax. Under GST, a taxable person registered under GST transporting goods with a value of over Rs.50,000 is required to possess an E-Way Bill generated from the GST Portal.
E-Way Bill Requirements
GST E-Way bill is required for the following cases wherein a person having GST registration is causing movement of goods:
- If a taxable person under GST supplies any goods and the value of the consignment is over Rs.50,000, a GST E-Way Bill would have to be generated.
- If a taxable person under GST transfers goods located in one goodown to another and the value of the consignment is over Rs.50,000, a GST E-Way Bill need to be generated.
- If a taxable person under GST purchases any goods from an unregistered person under GST and the value of the consignment is over Rs.50,000 a GST E-Way Bill should be generated.
Invoice/ Bill of Supply/ Challan related to the consignment of good
Transport by road -Transporter ID or Vehicle number
Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document