Page 39 - Plastics News June 2017

FEATURES

E-Way Bills – Applicability

and Validity

E-Waybill provisions

Particulars Transaction Type Conditions

• Local Supply • Consignment value more than
• Interstate Supply Rs. 50,000/- (Mandatory)
Applicability • Movement of goods for Job work
• Movement of goods for purpose other than • Consignment value below Rs.
supply 50,000/- (Optional)
• Purchase of goods from unregistered dealer
Distance Validity Period
Less than 100 km 1 Day
100 km or more but less than 300km 3 Days
Validity
300 km or more but less than 500km 5 Days
500 km or more but less than 1000km 10 Days
1000 km or more 15 Days
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E-Way Bills – Applicability

and Validity

E-Waybill provisions

Particulars E-waybill Rules

Documents and devices • Tax invoice / Bill of supply / Delivery challan / Bill of entry
to be carried alongwith
goods • E-way bill or E-way bill number mapped to a Radio Frequency
Identification Device (RFID) embedded on to the conveyance

Cancellation Within 24 hours of generation of E-waybill

The authorised officer can intercept any conveyance to verify the e-way
Verification bill or the e-way bill number in physical form for all inter-state and
intra-state movement of goods

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39 June 2017 | Plastics News