A Comprehensive Guide to E-Way Bill Limit
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Seamless movement of goods within the country requires absolute compliance with GST within an e-Way Bill-based system. Mastering the knowledge on the limits of e-way bills is pertinent for a small business owner, transporter, or corporate entity for carrying out their businesses smoothly. The guide elaborates on the latest updates, threshold compliances, and actionable insights related to e-way bill amount, distance, and time limits.
An E-Way Bill is basically an electronic document that is for the transportation of goods under the GST regime, giving details regarding the goods being transported along with their value and the recipient information. It increases transparency in interstate and intrastate trade and reduces tax evasion.
Distance-Based Compliance
In the case of road transport, 100 km a day is standard under an e-Way Bill.
The limit for over-dimensional cargo is 20 km per day.
| Type of Conveyance | Distance | Validity |
|---|---|---|
| Other than Over-Dimensional Cargo | Less than 200 km | 1 Day |
| Other than Over-Dimensional Cargo | Additional 200 km | Additional 1 Day |
| Over-Dimensional Cargo | Less than 20 km | 1 Day |
| Over-Dimensional Cargo | Additional 20 km | Additional 1 Day |
An e-Way Bill contains the following details, which are the necessary information
Recipient's GSTIN
Place of Delivery
Invoice/Challan Number and Date
Value of Goods
HSN Code
Transport Document Number (LR Number, Airway Bill, etc.)
Reason for Transportation (sales, returns, or job work)
The e-Way Bill is compulsory for most states for goods greater than ₹50,000. Some states are exemptions include
Delhi and Maharashtra : ₹1,00,000.
Rajasthan : ₹2,00,000 State-specific limits for some commodities. Local notification must be consulted.
| State | Threshold Limit |
|---|---|
| Andhra Pradesh | ₹50,000 |
| Delhi | ₹1,00,000 |
| Maharashtra | ₹1,00,000 |
| Rajasthan | ₹2,00,000 |
E-Way Bill Generation Time Limit
An e-Way Bill should be raised within 72 hours after the generation date of the invoice or challan.
Failure to raise the e-Way Bill shall lead to penalty or even impoundment on goods.
E-Way Bill Turnover Limit for GST
All the businesses with an annual turnover of over ₹10 crore would be required to generate E-Way Bill for all goods movement irrespective of value, assuring compliance and transparency in GST. This applies to all modes of transport except few articles and distances that are exempted. Non-compliance and detention of goods can happen due to this. It streamlines logistics and reduces errors in a GSTN integrated manner.
Businesses can be assured that the payment has been received through various methods, depending on customer preference and transaction type.
| Type of Supply | Threshold Limit | Remarks |
|---|---|---|
| Intra-state Supply | Varies by State | For example, ₹1,00,000 in Tamil Nadu and ₹2,00,000 in Rajasthan. |
| Inter-state Supply | ₹50,000 | Applicable in all states unless specific exemptions apply. |
You do not require an e-Way Bill for.
Exempted Goods Such as fresh vegetables, milk, and newspapers.
Non-motorised transport Goods being transported using cycles or handcarts.
Short distances Transport within a state for less than the distances permissible.
Important Policy Amendments
Automation with FASTag and RFID : More precise tracking of the goods while moving.
Add-ons : E-Way Bills are automatically issued for invoices uploaded through GST portals.
Non-compliance with e-Way Bill provisions may attract
Imprisonment : Fine to ₹10,000 or to the value of the tax.
Detaining the Goods as well as the Vehicle : Till the time they comply.
Login to e-Way bill portal.
Provide GSTIN, invoice/challan number, and HSN code.
Provide transportation details with vehicle number.
Create the bill and note IRN (Invoice Reference Number).
To simplify generating an e-Way Bill, there are tools like Sleek Bill that allow API integration for hassle-free creation of the e-Way Bill.
For a detailed state-wise breakdown, refer to official notifications.
To ensure GST compliance and unhindered goods transport, understanding and adhering to the limitations of the e-Way Bill is critical. This automation tool - Sleek Bill - helps simplify this process for businesses. Stay updated on the state-specific rules and leverage this technology for seamless compliance.
GST Invoice Format
Requirements for invoice templates in GST.
GST Billing Benefits
Advantages & benefits of the new tax system.
Requirements for composition scheme documents.
GST features in online billing software.
Standard threshold is Rs. 50,000; except Rs. 1,00,000 in Maharashtra and Rs. 2,00,000 in Rajasthan.
There are no minimum distance requirements; however, the distance might vary from state to state.
Typically, 100 km per day for normal consignments and 20 km per day for over dimensional cargo.
E-Way Bills need to be created within 72 hours of the date of invoice.
Yes, the new 2024 releases add automation features, FASTag integration, and the best compliance tracking features.
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