GST E-Way Bill in Maharashtra

E-way Bill in Maharashtra is a document that is used to track the goods in transit introduced under the Goods and Service Tax. A person having GST registration and is involved in the transportation of the goods with a value of Rs.50,000 should possess an E-way bill that is generated on the GST portal. The eway bill limit in Maharashtra for goods transportation is essential to understand for smooth business operations.

LEDGERS has made the E-way bill generation in Maharashtra very simple. This E-way bill tool is synced to the GST invoices, bills of supply, purchase invoices, and customer or supplier accounts. E-way bills can be generated seamlessly at the click of a button and also be shared with the customers and even the suppliers. The procedure for moving the movements of the goods is prescribed in the Eway bill rules in Maharashtra.

When E-way Bill is to be Generated in Maharashtra?

The e way bill applicability in Maharashtra mandates that an e-way bill must be generated under the following conditions:

• An e-way bill is required when the value of goods in transit exceeds ?50,000 to or from a registered person. Even if the value is less than ?50,000, a registered person can choose to generate the bill voluntarily. However, if the value exceeds the e way bill limit in Maharashtra, generating an e-way bill is mandatory.
• For unregistered persons supplying goods to registered persons, the e way bill applicability in Maharashtra applies, and the responsibility lies with the receiver to ensure compliance with eway bill rules in Maharashtra.
• Transporters carrying goods via road, rail, or air must generate an e-way bill if the supplier has not done so. Businesses must also be mindful of the e way bill limit in Maharashtra to avoid non-compliance penalties during goods transportation.

By adhering to these requirements, businesses can ensure smooth operations and compliance with GST regulations.

E way Bill Limit in Maharashtra

The eway bill limit in Maharashtra outlines the requirements for generating e-way bills based on consignment value and distance. As per the notification issued by the Maharashtra State Government in 2018, the following rules apply:

• Intra-State Limit: An e-way bill is mandatory for transporting goods within Maharashtra if the consignment value exceeds ?1 lakh. No e-way bill is required for goods valued below ?1 lakh.
• Exemption for Specific Goods: If the consignment includes items like hank, yarn, fabric, or garments being transported for job work within 50 kilometres, an e-way bill is not required, regardless of value.
• Inter-State Transportation: For goods transported from Maharashtra to other states, an e-way bill must be generated if the consignment value exceeds ?50,000 for motorised vehicles.

This eway bill limit in maharashtra is crucial for businesses to ensure compliance with GST regulations while minimising logistical interruptions.

What documents are required to generate an E-way bill in Maharashtra

The following documents are needed for generation since those come under the eway bill requirement in Maharashtra,

• Invoice/ Bill of supply/ Challan relevant to the consignment of goods
• In case of Transport by road- Transporter ID or the vehicle number
• Transport by rail, air, or ship- Transporter ID, Transport document number, and date.

Format of the GST e-Way bill in Maharashtra

With the documents for the eway bill requirement in Maharashtra, you can generate an e-way bill. The e-Way bill consists of two parts Part A and Part B. The Part A of the E-WAY bill collects the details that are related to the consignment, usually the invoice details. The information mentioned below is to be submitted:

• GSTIN of the recipient must be submitted.
• The PIN code of the place where goods are delivered needs to be mentioned.
• The invoice or the challan number against which the goods are supplied must be submitted.
• The value of the consignment is to be mentioned.
• HSN code of the goods which are transported should be entered. If the turnover is up to INR 5 crores, the HSN code's first two digits should be mentioned. If the turnover is more than INR 5 crores, a four-digit HSN code is required.
• The reason for transportation should be predefined, and the most appropriate one needs to be selected.
• The transport document number should be indicated. It includes goods receipt number, railway receipt number, airway bill number.