How GST E-way Bill Compliance Changes with Interstate & Intrastate GST Supply Transactions

The introduction of the Electronic-way bill, or GST E-way bill, in the Indian taxation system, has significantly streamlined the movement of goods within the country. It is a digital document required for the transportation of goods worth over a certain threshold value, aimed at increasing transparency and tax compliance. However, it’s important to note that GST E-way bills apply differently to interstate e-way bill and intrastate e-way bill transactions.

Understanding GST E-way billing

Before getting into the differences, let’s first define GST E-way Billing. A GST E-way billing is a digital document generated on the GST (Goods and Services Tax) portal that must be carried by the goods transporter while transporting the goods from one location to another. It contains the consignor’s and consignee’s company names and addresses, the product description, the value of the goods, and the vehicle details.

The system of GST E-way Bill for interstate is formulated to ensure that goods are transported with proper documentation and tax compliance, reduce tax evasion, and facilitate hassle-free goods movement.

Applicable to interstate movement of goods if the value of the goods exceeds Rs. 50,000 and if the person is registered under GST, they must generate interstate E-way bill to transfer the goods. He cannot transfer the goods without a GST E-way billing.

Features of GST E-way bill

• The user can create records for their suppliers, customers, and products, making it easy to create GST E-way bills.
• Users can monitor GST E-way Bills generated under their account or on their behalf.
• Users can create sub-accounts and roles on the portal to generate GST E-way Bills.
• Notifications will be sent via using their registered email address and mobile number.
• The vehicle number can be provided by either the transporter or the supplier/recipient of goods. Each GST E-way bill will consist of a QR code to access information.
• A consolidated GST E-way bill can be produced for vehicles transporting multiple shipments.

Who needs to generate a GST E-way billing?

Who	Form/Part
All registered persons under the GST Act	Form GST EWB-01 (Part A)
Registered person is consignee or consignor and is the recipient of goods	Form GST EWB-01 (Part B)
The registered person is the consignee or consignor, and the recipient is a transporter of goods	Form GST EWB-01 (Part B)
Transporter of goods	E-way to be generated based on information provided by the registered person in form GST EWB-01 (Part A)
The consignor is unregistered, and the recipient is registered	When goods are moved within the same State or Union territory, covering a distance of 50 kilometers (about 31.07 mi) or less from the consignor’s place of business to the transporter’s location for onward transport, it is not mandatory for the supplier or transporter to provide conveyance details in Part B of FORM GST EWB-01. However, if the supply is conducted via air, sea, or rail transport, the consignor or recipient is responsible for completing Part A of FORM GST EWB-01 with the necessary information.

Understanding the Difference

Point of difference	E-way Bill For Interstate:	E-way Bill For Intrastate:
Documentation:	GST e-way bill for interstate transactions typically require more extensive documentation, including invoices, transporters’ details, and tax invoices.	For intrastate transactions, the documentation process may be less complex, often involving fewer details compared to interstate transactions.
Threshold Limits and Exemptions:	Different states may have varying e-way bill limit for inter-state supply and exemptions, making it essential to be aware of the specific rules for each state involved in the transaction.	Intrastate e-way bill transactions usually follow the threshold and exemption limits set by the respective state government, which can differ from state to state.
Applicability of State-specific Rules	Interstate e-way bill transactions are subject to both the Central and State GST E-way bill rules, which can add complexity due to the dual Compliance requirements.	GST e-way bill for intrastate transactions is primarily governed by the rules and regulations of the respective state.

Validity of GST E-way bill

Cargo Type	Distance	Validity
Over Dimensional Cargo	Less than 20 km	1 day
Over Dimensional Cargo	For an extra 20 km	+1 day
Other than Over Dimensional Cargo	Less than 200 km	1 day
Other than Over Dimensional Cargo	For an extra 200 km	+1 day

GST E-way Bill For Intrastate Threshold Limits

Every supplier must understand that each state has a different starting point for complying with GST E-way bill rules. All this data is difficult to gather and keep track of. If your business frequently supplies within or outside of your state, you’ll need software that integrates all of your data, like GSTrobo’s Excel mapping feature. It can help you sort through a sea of transactions and understand the E-way compliance side of things. The states and e-way bill limits for inter-state supply threshold limits are detailed below:

State	GST E-way bill threshold limit
Andhra Pradesh	INR 50,000 for all taxable goods
Arunachal Pradesh	INR 50,000 for all taxable goods
Assam	INR 50,000 for all taxable goods
Bihar	INR 1,00,000 for all taxable goods
Chhattisgarh	INR 50,000 for specified goods
Delhi	INR 1,00,000 for all taxable goods
Goa	INR 50,000 for specified goods
Gujarat	No e-way is required for goods except of specified class amounting to any value
Haryana	INR 50,000 for all taxable goods
Himachal Pradesh	INR 50,000 for all taxable goods
Jammu Kashmir	No GST E-way bill is required
Jharkhand	Above INR 1,00,000 for non-specified goods
Karnataka	INR 50,000 for all taxable goods
Kerala	INR 50,000 for all taxable goods
Madhya Pradesh	INR 50,000 for specified goods
Maharashtra	INR 1,00,000 for all taxable goods
Manipur	INR 50,000 for all taxable goods
Meghalaya	INR 50,000 for all taxable goods
Mizoram	INR 50,000 for all taxable goods
Nagaland	INR 50,000 for all taxable goods
Odisha	INR 50,000 for all taxable goods
Puducherry	INR 50,000 for all taxable goods
Punjab	INR 1,00,000 for all taxable goods
Rajasthan	INR 1,00,000 for goods falling under Chapter 24 Heading 2106
Sikkim	INR 50,000 for all taxable goods
Tamil Nadu	INR 1,00,000 for all taxable goods
Telangana	INR 50,000 for all taxable goods
Tripura	INR 50,000 for all taxable goods
Uttar Pradesh	INR 50,000 for all taxable goods
Uttarakhand	INR 50,000 for all taxable goods
West Bengal	INR 1,00,000 for all taxable goods

When is E-way bill under GST not required?

• When non-motor vehicles are used as a mode of transportation.
• When goods are transferred for customs clearance from Customs ports, airports, air cargo complexes, or land customs stations to Inland Container Depots (ICDs) or Container Freight Stations (CFSs).
• When goods are shipped either with or without customs seals.
• When goods are transported from one ICD to another or from one customs station to another within the context of a Customs Bond.
• When goods are on their way to or from Nepal or Bhutan.
• When a defense formation under the Ministry of Defense transports goods as part of military operations, acting as either the sender or the recipient.
• When moving empty cargo containers.
• When the consignor transports goods between their place of business and a weighbridge for weighment within a 20-kilometer distance, accompanied by a delivery challan.
• When goods are transported by rail, and the consignor is the Central Government, State Governments, or a local authority.
• When specific goods are exempt from E-way bill under GST requirements as per the respective State or Union Territory GST Rules.
• When transporting certain specified goods, including items listed as exempt supplies, those in the Annexure to Rule 138(14), goods considered as not subject to tax as per Schedule III, and certain goods mentioned in Central tax rate notifications (PDF of List of Goods).

Note: In GST PART B, E way – If the distance between the consignor or consignee and the transporter is less than 50 kilometers and the transport takes place within the same state, no bill is required.