GST and E-way Bill

What is E-way Bill

E-way bill is an electronic document generated on the GST portal evidencing movement of goods. The common portal for generation of e-way bill is As per Section 68 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding Rs 50,000/- to carry with him such documents and such devices as may be prescribed. Accordingly, the rule requires the person in charge of a conveyance should carry —
a) the invoice or bill of supply or delivery challan, as the case may be; and
b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner. Download The PDF for Read More

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