E Way Bill under GST in Hindi HD

09.05.2017
It shall be compulsory to generate E Way Bill whenever the value of consignment is Rs. 50,000 or more. Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be generated. The details of e-way bill generated shall be made available to the recipient. The recipient shall communicate his acceptance or rejection of the consignment covered by the e-way bill. Where the recipient does not communicate his acceptance or rejection within 72 hours, it shall be deemed that he has accepted the said details. There shall be a validity period of every e Way Bill. The Validity Period of an e Way Bill shall depend upon the distance for which the goods have to be transported. Where an e-way bill has been generated, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the e-way bill may be cancelled, within 24 hours of generation of the e-way bill.

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