E WAY BILL

AMN / NEW DELHI

The Uniform System of e-way Bill for inter-State movement of goods has come into force today. Under the new system, every transporter will have to carry a system-generated bill to move goods from one place to another.

Under Goods and Services Tax, the e-way bill will be mandatory for inter-state transportation of goods with a value of 50 thousand rupees and above. For smaller value consignments, no e-way bill is required.

In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.

The system has been introduced in the country to bring uniformity across states for seamless movement of goods.

If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transhipment or in case of circumstances of an exceptional nature.

The validity of one day will expire at midnight of the day immediately following the date of generation of the e-way bill.

Public conveyance has also been included as a mode of transport and the responsibility of generating an e-way bill in case of movement of goods by public transport would be that of the consignor or consignee.

Railways has been exempted from generation and carrying of the e-way bill with the condition that without the production of the e-way bill, railways will not deliver the goods to the recipient.