The government has notified the e-way bill and excluded some of the mass consumption items from its ambit including vegetables, fruits, food grains, meat, curd, bread, books and jewellery. The notification shall guide on the transport of goods under the new GST regime.
An e-way bill is a sort of permit required in electronic format for the transportation of goods valued over Rs. 50000 within the country. The bill would encompass all information pertaining to the goods being transported. Generation of the bill can be done by either of the three parties; registered supplier, recipient or transporter. The SMS facility can also be used for the generation and cancellation of the e-way bill.
Other items that have been kept outside the purview of e-way bill are contraceptives, newspapers, non-judicial and judicial stamp paper, raw silk, khadi, human hair, Indian flag, kajal, cheques, earthen pots, puja samagri, kerosene, LPG, hearing aids, municipal waste and currency.
Know about the E-way bill under GST in detail, here.
The bill shall also be needed in the case when goods are transported via non-motorised vehicle or where the goods are transported from the airport, port, air cargo complex, land customs stations to a container freight station or an inland container depot for the purpose of custom clearance.
Also, as may be the case, when goods are transported from one vehicle to another then the transporter is required generate a new e-way. And when there are multiple consignments then a consolidated e-way bill needs to be generated.
The government has still not notified the date from which e-way bill shall be applicable and it would be separately notified.