What is E-Way Bill and Clarity on Movement from SEZ/FTWZ? (Important) (Download PDF)


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e-Way Bill is electronic way bill for movement of goods which can be generated on e-Way Bill Portal. It is electronically generated for the specific consignment of goods from one place to another. CGST Rules have been amended on Central Tax with effect from March 2018.

Image of E-Way Bil

Image of E-Way Bil

Image of E-Way Bil

Who Should Generate E-Way Bill?

  • Registered person who causes movement of Goods of consignment in relation to supply

  • For goods worth more than 50,000.

  • Unregistered person who causes movement of Goods.

  • Transporter who carrying goods by road, air & rail.

E-Way Bill is not required to be generated where goods are being transported:

  • From Custom port, airport, air cargo complex, land customs station, container freight station

  • Under customs supervision & customs seal.

  • Under customs bond from inland container depot or container freight station, airport, air cargo complex.

Validity of E-Way Bill

  • Valid only for one day or for distance travelled less than 100km.

Queries on E-Way Bill

  • Association of Exporters & Corporate Bodies seeking clarity on e-way bill from Govt. regarding movement of goods from SEZ within Zone.

  • Some queries regarding applicability of e-way bill provisions:

    • Movement from SEZ/FTWZ to port

    • Exemption for export consignments

    • Unity in movement of export cargo w/import cargo.

- Published/Last Modified on: June 1, 2018

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