- For supply of Goods
- Movement other than Supply
- Purchase of goods from unregistered person.
In case, E-way Bill is not generated by consignor or consignee then it the responsibility of the Transporter to generate the same based on the information available. After submission of E-way bill request online, a unique number shall be generated (EBN) which will be available to supplier, receiver and the transporter. Any authority may check the details of the consignment/invoice through EBN during the movement of goods.
At the time of receipt of goods, the registered receiver shall accept or reject the receipt of the consignment at the GST Portal. If no action was taken within 72 hours then it shall be deemed that goods are received by him. E-way Bill may also be cancelled within 24 hours of its generation on the Portal but it cannot be cancelled if the same is verified by any authority during transit.
The validity of E – way bill is based on the distance to be covered by the transporter. The same is discussed below:
|Sr. No||Distance||Validity Period|
|1||Less than 100 kms||One day|
|2||100 km or more but less than 300 km||Three days|
|3||300 km or more but less than 500 km||Five days|
|4||500 km or more but less than 1000 km||Ten days|
|5||1000 km or more||Fifteen days|
In case, E-way bill is expired before delivery of goods then transporter shall generate a new E-way Bill for the same supply. In case where transporter has shifted goods from one conveyance to other then also a new E-way Bill shall be generated by transporter. Non-issue of E way Bill shall attract penalty and confiscation of the consignment.
However, the provisions related to E-way Bill has been postponed until notified and till that time the existing procedures shall be followed.
Our team will assist your organization in arranging required E way Bills for each of your consignment to make sure proper compliance and hassle-free movement of goods.
Know More about Forms under GST
Know More about Tax on Goods in Delhi