Under the GST regime, the E-Way Bill or Electronic-Way bill is a document that needs to be generated before goods valuing more than INR 50,000 are transported (intrastate and interstate). In other words - under GST, transporters should carry an E-way Bill mandatorily when they are moving goods from one place to another when certain conditions are satisfied. The e-Commerce industry is a prime beneficiary of the EWB mechanism. Most of the e-commerce retailers are managing their logistic requirements by developing in-house logistic capabilities. As per research, 50% to the total logistic requirement is managed by these in-house set-ups. The remaining 50% is taken care of by the e-commerce centric logistic providers, India Post, DTDC, etc. In this article, we will discuss the:
|E -Way Bill Rules For E-Commerce Operators|
|Impact Of E-Way Bill Rules On E-Commerce Operators|
|E-way bill generation and documentation:|
|Verification of documents and conveyance|
|Inspection and verification of goods|
|Facility to record the information about the detention of vehicle|
|Frequently Asked Questions|
Here, we discuss eway bill or ecommerce bill rules. Business in the e-Commerce industry involves an intense movement of goods from one place to another. Understanding the volume transactions in this industry, the Government has made certain amendments to the E-Way bill provisions applicable to the e-commerce logistics companies, courier/express cargo companies, and Less than TruckLoad (LTL) operators. These amendments significantly address the concerns of such operators and relax certain other conditions. As per the norms,
If any vehicle during an inspection is held for more than 30 minutes without a valid reason, the transporter can submit a ‘Report of Detention” in form GST-EWB-04. Read more about this form here.
Yes, e-way bills are required to be generated for the movement of goods, hence even in case of sales returns, an e-way bill is required.
E-way bills in the above case have to be generated by the individual/entity, causing the movement of goods or by the transporter. In cases where neither the consignee nor the consignor generates an e-way bill, and the value of the goods exceeds INR 50,000 the onus to generate the EWB would be on the transporter.
The validity of e-way bills depends on:
Note: The calculation of distance involved does not depend on the distance between the location of the transporter and the location of the recipient.
|Normal cargo||Up to 100KM||1day|
|Normal cargo||For every additional 100KM||1 day|
|Dimensional cargo||Up to 20KM||1 day|
|Dimensional cargo||For every additional 20KM||1 day|