The e-Way bill has become mandatory for every inter-state & intra-state transport of goods. Even though the transport is being made by airways, it is necessary for the supplier to generate the e-Way bill before the goods leave the airport. However, there is a condition that needs to be fulfilled, that is, the value of the consigned goods should be more than ₹50,000.
e-Way bill requirements for transportation of goods by airways
Here are a few requirements that every supplier, transporter and recipient of goods must keep in mind.
Note -1 The e-Way bill will be generated using Form GST EWB – 01. The form can be filled up by any of the parties – supplier of the goods, recipient of the goods or the transporter.
Note -2 There are certain documents that needs to be ready at the time of generating the e-Way bill: (Check More About How to Generate eWay Bill?)
- Invoice of the goods
- Delivery challan of the goods
- Airway bill number
- Information of the supplier
- Information of the transporter
- Information of the recipient, etc.
Note -3 If the e-Way bill has not been generated by the supplier of goods, then it is the responsibility of the transporter to generate the e-Way bill before the goods have been sent via airways.
Note -4 An e-Way bill’s validity starts from the time when Part – B of GST EWB – 01 is filed.
Note -5 No e-Way bill is required if goods are being shifted to custom area. (Check Cases When eWay Bill is not Required)
Note -6 If goods are being moved from the custom area to a recipient’s address, then e-Way is mandatory.
Note -7 In case there are multiple mode of transportation involved in a single consignment, the e-Way bill needs to be updated every time there is change in mode of conveyance.
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