The Products and Service Tax introduced the E-way Bill, a document used to trace the goods in transit. A person with a GST registration who transports products valued at Rs. 50,000 or more must have an E-way bill generated on the GST portal.

On April 1, 2018, India successfully launched the inter-state e-way bill. Additionally, it was decided that the intra-state e-way bill would be introduced beginning on April 15, 2018, after the systems had stabilised.

E-way bill in West Bengal began payments on June 3, 2018. After adopting the e-way bill for interstate movement of products in April, the state’s revenue collection grew by about 15%.

When is the E-way Bill to be generated in West Bengal?

In the following circumstances, the person with a GST registration who has goods in transit is required to create an E-way Bill:

• When moving products worth more than Rs. 50,000 to or from a registered person, an E-way charge is created. The registered person can even present the E-way bill if the value of the products is less than Rs. 50,000.
• A person who is not registered for GST must create the E-way bill. When an unregistered person delivers them, a registered person must make sure that all compliances are properly met. If the supplier has not produced an E-way bill, the transporter transporting products by land, sea, or air must also do so.

What documents are needed to create an E-way bill in West Bengal?

• Bill of supply, invoice, or other documentation pertinent to the conveyance of commodities.
• If road transport is involved, the vehicle number or the transporter ID
• For transportation by ship, rail, or air, include the document number, transporter ID, and date.

Format of the GST e-Way bill in West Bengal

The e-Way bill is divided into Part A and Part B. Part A of the E-WAY bill contains the consignment-related information, which is frequently the invoice information.

The following details need to be provided:

• The recipient’s GSTIN must be provided.
• It is necessary to specify the delivery location’s Pin code.
• It is essential to provide the number from the invoice or challan against which the products were supplied.
• Submitting the consignment’s value is essential.
• For the transported items, the HSN code must be entered. The first two digits of the HSN code must be mentioned if the turnover is up to INR 5 crores. A four-digit HSN code is needed if the revenue is more than 5 crores Indian rupees.
• The best explanation should be selected after determining the need for transportation.
• The transit document number must be mentioned. It includes the identifiers for the goods receipt, the airway bill, and the railway receipt.