E-Way Bills to be mandatory from February 1 onwards

The GSTN statement indicated that e-way bills will be made mandatory from February 1, 2018 onwards. Already four states – Kerala, Rajasthan, Karnataka and Uttarakhand have adopted it.

E-way bill is one of the pending provision of GST. It is an electronic bill issued for interstate transactions.


A way bill is a document prepared by the carrier of a shipment of goods that contains details of the shipment, route, and charges. It can be used as an official document for taxation purposes.

What is an e-way bill?

E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN portal. Under GST, e-way bill is needed for interstate and intrastate movement of goods.

Movement of goods of more than Rs 50,000 in value cannot be made by a registered person without an e-way bill. The bill not needed when goods are transported for a distance less than 10 km and is transported within a state. Transporters doesn’t need any documents in each state when they have the e-way bill. This means that bill is applicable throughout India. Registered GST tax payers can register

An e-way bill furnishes information relating to the goods being moved. Movement of goods may be:

  • In relation to a supply
  • For reasons other than supply
  • Due to inward supply from an unregistered person

E-way bill will also be allowed to be generated or cancelled through SMS.

When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to supplier, recipient, and the transporter. Registered tax payers can get e-way bill using their GSTN while unregistered traders can get it by subsuming PAN and Aadhaar details.

January 21, 2018
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