An electronic document required for the movement of goods worth more than ₹50,000 under GST, generated on the e-Way Bill portal before goods are transported.
E-Way Bills were introduced under GST to track goods movement and prevent tax evasion. Any registered person causing movement of goods exceeding ₹50,000 must generate an e-Way Bill on the portal (ewaybillgst.gov.in). It contains details of the consigner, consignee, transporter, goods, and route. E-Way Bills have validity periods based on distance (1 day per 200 km for normal cargo). Both Part A (invoice details) and Part B (vehicle details) must be completed before goods move.
A Mumbai manufacturer ships ₹3,00,000 worth of goods to a Pune retailer (150 km). Before dispatch, they generate e-Way Bill with Part A (GSTIN, invoice number, HSN codes, value) and Part B (vehicle number). The bill is valid for 1 day.
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For goods value below ₹50,000, goods exempt from GST, goods transported by non-motorized conveyance, goods moved within the same state under specific state rules, and goods like LPG, kerosene, postal baggage, used personal effects, and defence items.
Penalty under Section 129 of CGST Act: the goods, vehicle, or both may be detained/seized. The penalty is 200% of the tax payable on the goods (or ₹10,000, whichever is higher). Both the sender and transporter can be penalized.
A comprehensive indirect tax levied on the supply of goods and services in India, replacing multiple earlier taxes like VAT, excise duty, and service tax.
Harmonized System of Nomenclature — an internationally standardized system of names and numbers to classify traded products, used in GST for goods classification.
A standardized electronic invoicing system under GST in India where invoices are authenticated by the Invoice Registration Portal (IRP) before being issued.
The GST paid on business purchases that can be claimed as a credit against the GST collected on sales, reducing the net tax payable.
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