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GST TIP – 459

In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.

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GST TIP – 457

Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill.

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GST TIP – 456

If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transshipment or in case of circumstances of an exceptional nature.

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GST TIP – 454

Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill. They have to generate PART-A of e-way bill.

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GST TIP – 453

Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf.

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GST TIP – 452

Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours, whichever is earlier.In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill .

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GST TIP – 450

Public conveyance has also been included as a mode of transport and the responsibility of generating e-way bill in case of movement of goods by public transport would be that of the consignor or consignee.

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GST TIP – 449

E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50000/-. For smaller value consignments, no e-way bill is required. Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way bill generation.

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