E Way Bills
E Way Bills
The generation of an eWay Bill is required in the following scenarios for individuals or entities registered under GST:
1.When goods over Rs. 50,000 are moved to or from a GST-registered person, the supplier and recipient must generate the eWay Bill. This applies if the goods in transit exceed Rs. 50,000.
2.Even for goods valued at less than Rs. 50,000, a registered person can generate an eWay Bill voluntarily.
3.When an unregistered person supplies goods to someone who is registered, it is the responsibility of the unregistered supplier to generate the eWay Bill. Here, the registered recipient must ensure all necessary compliance, including the generation of the eWay Bill.
4.If the supplier, a registered person, has yet to generate an eWay Bill for the goods in transit, the onus falls on the transporter. The transporter must generate the eWay Bill regardless of the goods' value.