Who is exempt from registering for an e-way bill?
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The e-way bill system is expected to be a one-stop solution for all types of goods being transported across the country by road, rail and water. However, there are certain categories of goods that need not be registered for e-way bills at all.
These are –
- The movement of plant and machinery parts: All types of machinery parts, raw materials and other goods being transported to a manufacturing unit to set up a new unit or repair an existing unit need not be registered for e-way bills.
- Movement of agricultural produce: The transport of agricultural produce from one state to another is exempted from e-way bill generation. The movement of goods of value less than Rs 50,000: The e-way bill mechanism is not applicable for goods that have a value less than Rs 50,000.
How to know if you are eligible for an e-way bill exemption?
The goods that are not mandatory for e-way bill generation are not exempted from the e-way bill system. However, these goods can be subjected to an e-way bill exemption if their transport is interspersed with other goods that are mandatory for e-way bill generation.
For example, consider the case of a truck transporting agricultural goods from Haryana to Telangana.
The distance between the two states is about 500 km. The agricultural goods being transported have a value less than Rs 50,000. The other goods that are present in the truck have a value above Rs 50,000 and, therefore, need to be registered for e-way bills.
The truck can move from Haryana to Telangana by interspersing its agricultural goods with other goods that are mandatory for e-way bill generation. At the halfway mark, the truck can take the agricultural goods and drive to the destination. At this point, the truck will have to register for e-way bills only for the goods that need to be registered.
Conclusion:-
The nationwide goods and services tax (GST) has brought a lot of changes with it. The E-way bill is one of the changes implemented with this objective. The e-way bill for GST was rolled out from 1st April 2019.
It is applicable for all inter-state movement of goods that have a value exceeding set thresholds. This article covers everything you need to know about the e-way bill exemption for GST, including its eligibility criteria and more.
Now that you know everything about the e-way bill, it’s time to put it to use. With the e-way bill system, the government has taken a step towards ensuring that business is conducted honestly and ethically.
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