In the 22nd meeting of GST council, they decided that the e-way bill will be introduced under GST from 1st January 2018 and will be implemented from 1st April 2018. However, in the 24th council meeting, it was decided that the implementation of the bill will be proposed to 1st February 2018.
What is the e-way bill?
E-way bill is a document generated electronically required for the movement of goods only if the value of goods exceed rupees 50000. The fact that the movement of goods takes place within the same state i.e intrastate or one state to another i.e interstate is not relevant for filing the e-way bill, it has to be filed in either of the cases. The e-way bill is the replacement of the waybill required for the movement of goods under VAT regime.
Procedure to generate e-way bill
To generate e-way bill, following steps should be taken:-
The first step is to register on EVB portal.
The invoice or challan of the consignment of the goods must be with you at the time of registration
A vehicle id or transportation number is required in case road is the medium of the transportation.
If the transport is by air, ship or rail a transport id along with a transport document number is required.
Login your account to e-way bill system
Click one-way bill option and tab on ‘Generate new’
After this, a form will appear, fill all the required details on the form and click on submit button.
If there is no error Your request will be processed and you will get a unique 12 digit code
A window will appear which give you the option to print the form, click on print and your e-way bill is generated.
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