E-way bill or Electronic-way bill is a document introduced under the GST regime that needs to be generated before transporting or shipping goods worth more than INR 50,000 within state or inter-state. An e-way bill is required to be carried by a person who is in charge of conveyance carrying any consignment of goods for which values exceed as prescribed above.
Validity of E-Way Bill:
- Less than 100 KM: 1 Day
- Every 100 Km or part thereof thereafter – 1 additional day
The validity period will be counted from the time of generation of the E-Way Bill. The validity period of the E-Way Bill may be extended by the commissioner for certain categories of goods, as specified in the notification issued in this regard.
Pr-requisites for generation of E-way Bill:
- Invoice / Bill of Supply / Delivery Challan
- Transport by Road
- Transporter’s ID or Vehicle number
- Transport by other modes
- Transporter ID, Transport document number and date