Discover the specific scenarios and goods exempt from the e-way bill requirement under the GST regime for FY 2025-26. Ensure compliance while understanding exemptions.
Documents to Carry When Eway Bill is Not Required
Specific Goods Exempted from Eway Bill
Specific Transactions Not Requiring Eway Bill
How ReduceTax.in Can Help You
FAQs on Eway Bill Exemptions
Tax Invoice or Bill of Supply
When an eway bill is not required, carrying a tax invoice or bill of supply is essential.
Ensure the invoice includes GSTIN of the supplier and recipient.
Mention the HSN code and description of goods.
Include the taxable value and GST rate.
Delivery Challan
In certain cases, a delivery challan is necessary instead of an invoice.
Used for job work, goods sent on approval, or transfer of goods.
Must include details like challan number and date.
Specify the quantity and description of goods.
Transporter's ID and Vehicle Number
Even without an eway bill, transporter details are crucial.
Transporter's ID must be mentioned in the documents.
Vehicle number should be clearly stated.
Ensure the transporter is registered under GST.
Consignment Note
A consignment note is required for goods transported by road.
Issued by the transporter for goods movement.
Includes details of the consignor and consignee.
Must have the vehicle number and transporter's GSTIN.
Household LPG and Kerosene
Certain essential goods are exempt from eway bill requirements.
LPG supplied to household and non-domestic exempted category customers.
Kerosene sold under the Public Distribution System (PDS).
No eway bill needed for these goods.
Precious Metals and Stones
High-value items like precious metals have specific exemptions.
Natural or cultured pearls, precious or semi-precious stones.
Jewellery and articles made of gold, silver, and other precious metals.
Transport of these goods does not require an eway bill.
Currency and Personal Effects
Certain personal and financial items are exempt.
Currency notes being transported do not need an eway bill.
Used personal and household effects are exempt.
These items are not considered goods under GST.
Food and Agricultural Products
Basic food items and agricultural products are exempt.
Fresh milk, curd, lassi, and buttermilk.
Unprocessed agricultural products like vegetables and fruits.
No eway bill is required for these goods.
Non-Supply Transactions
Certain transactions are not considered supply under GST.
Goods transported for job work or exhibition.
Goods returned to the supplier.
No eway bill is needed for these movements.
Intra-State Movement
Movements within the same state may be exempt.
Intra-state transport of goods below ₹50,000.
Specific exemptions as per state regulations.
Check local GST rules for details.
Transport by Non-Motorized Conveyance
Certain modes of transport are exempt.
Goods transported by non-motorized vehicles.
Includes hand carts and animal-drawn vehicles.
No eway bill is required for these modes.
Transport of Exempt Goods
Goods exempt under GST do not require an eway bill.
Goods listed under notification No. 2/2017– Central Tax (Rate).
Includes items like salt, cereals, and educational books.
Ensure goods are listed in the exemption notification.
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What is the threshold limit for eway bill generation?
The threshold limit for eway bill generation is ₹50,000 for inter-state movement of goods. However, some states have different intra-state limits.
Are there any penalties for not carrying an eway bill?
Yes, transporting goods without an eway bill when required can lead to a penalty of ₹10,000 or the tax sought to be evaded, whichever is higher.
Can an eway bill be cancelled?
Yes, an eway bill can be cancelled within 24 hours of generation if goods are not transported or incorrect details were entered.
Is an eway bill required for job work?
An eway bill is required for job work if the consignment value exceeds ₹50,000, except for exempt goods.
What documents are needed for exempt goods transport?
For exempt goods, carry a delivery challan or bill of supply, and ensure transporter details are available.
How long is an eway bill valid?
An eway bill is valid for one day for every 100 km of travel for regular vehicles and additional days for longer distances.
Are there exemptions for specific industries?
Yes, certain industries like agriculture and education have specific exemptions under GST notifications.
What happens if goods are intercepted without an eway bill?
Goods may be detained, and penalties imposed if an eway bill is not produced when required during transit.
Can an eway bill be amended?
No, an eway bill cannot be amended. If incorrect, it must be cancelled and a new one generated.
Is an eway bill required for imports?
Yes, an eway bill is required for the movement of imported goods from the port to the place of business.