E-Way Bill under GST – Practical Compliance Points Businesses Should Not Ignore.
The e-way bill has become a routine part of goods movement under GST. For many businesses, generating an e-way bill is treated as just another step before dispatch. In practice, however, mistakes in the e-way bill can create unnecessary problems during transportation, particularly when the details in the e-way bill do not agree with the invoice, delivery challan or actual movement of goods. The important point is that e-way bill compliance is not restricted to normal sales transactions. Goods may also move for job work, repairs, testing, exhibition, replacement, return of goods, stock transfer, own use and several other commercial reasons. Therefore, before moving goods, the business should first identify why the goods are being moved, who is causing the movement and what document supports that movement . E-Way Bill is not limited to a sale of goods. One common misunderstanding is that an e-way bill is required only when goods are sold. That is not the co...