EWB full form is GST E-Way bill Form 1 (EWB-01) is a kind of credential that needs to be carried by the person who is responsible for the movement of goods from the location of the supplier to the location of the recipient. The value of goods shall be above 50,000 INR and the value of goods that has to be mentioned on an e-way bill shall be the value given in
Part B of Form GST EWB-01 carries the details of consignor, consignee and also the transporter in case the supplier has outsourced the transportation.
Whenever the value of the consignment or consignments exceeds the value of 50,000 INR in that case generation of an e-way bill is required and that's why GST EWB 01 is used for, but there are some mandatory and exceptional cases.
The list includes other
The e-way bill can be generated by any taxpayer by the below-mentioned ways
EWB-01 from includes two parts
In this part, the details have to be furnished either by
Part-B of EWB-01 Form includes the details of the vehicle which shall be furnished either by consignee, consignor or transporter. The details of Part-B shall not be furnished by the taxpayer in case there is a movement of goods which has to be transported within 50 Km from the location of the supplier to place of the recipient.
The copy of EWB-01 or EWB number shall be toted by the person-in-charge either physically or mapped RFID on the vehicle authorized by the commissioner.
Yes, in the case there is a transfer of goods from an unregistered supplier to the registered buyer the EWB shall be generated by the recipient of the goods or in other words by the registered person as he will be considered as a person moving the goods.
The taxpayer shall comply with all the provisions of EWB but in case the truck gets halted due to any climatic condition or any natural calamity a new EWB can be generated. Other than this the taxpayer shall extend the validity of the EWB before its expiry.
Transport document number comes under Part-B of EWB-01 form in this column the taxpayer need to furnish the details of receipts received. The receipts include
› Goods receipts number
› Railway Receipts number
› Airway bill number or landing bill number whichever the case may be.