1. What is an eWay Bill?

EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill
Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs.
50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on
ewaybillgst.gov.in Alternatively, Eway bill can also be generated or cancelled through SMS,
Android App and by site-to-site integration through API. When an eway bill is generated, a
unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and
the transporter.

2.When Should eWay Bill be issued?

eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of
value more than Rs. 50,000( either each Invoice or in (aggregate of all Invoices in a vehicle/
Conveyance)# ) –

 In relation to a ‘supply’
 For reasons other than a ‘supply’ ( say a return)
 Due to inward ‘supply’ from an unregistered person

For this purpose, a supply may be either of the following:

 A supply made for a consideration (payment) in the course of business

 A supply made for a consideration (payment) which may not be in the course of
business
 A supply without consideration (without payment)In simpler terms, the term ‘supply’
usually means a:

1. Sale – sale of goods and payment made

2. Transfer – branch transfers for instance
3. Barter/Exchange – where the payment is by goods instead of in money

Therefore, eWay Bills must be generated on the common portal for all these types of
movements. For certain specified Goods, the eway bill needs to be generated
mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000:

1. Inter-State movement of Goods by the Principal to the Job-worker by Principal/

registered Job-worker***,
2. Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

3. Who should Generate an eWay Bill?

 Registered Person – Eway bill must be generated when there is a movement of goods
of more than Rs 50,000 in value to or from a Registered Person. A Registered person
or the transporter may choose to generate and carry eway bill even if the value of
goods is less than Rs 50,000.
 Unregistered Persons – Unregistered persons are also required to generate e-Way
Bill. However, where a supply is made by an unregistered person to a registered
 person, the receiver will have to ensure all the compliances are met as if they were the
supplier.
 Transporter – Transporters carrying goods by road, air, rail, etc. also need to
generate e-Way Bill if the supplier has not generated an e-Way Bill.

When to use GSP certificate of origin: Form A?

GSP is the short form of Generalized System of Preferences also known as GSP schemes.

Generalized System of Preferences is a preferential tariff system granted by bunch of developed

countries to developing or least developed countries.

Under Generalized System of Preferences schemes less developed countries or developing countries
would benefit from reduced or zero tariff rates when exporting permitted products to GSP donor
countries.

Today I would like to explain the fundamentals Generalized System of Preferences (GSP), who could
get benefited from GSP incentives and how to get benefited from reduced GSP tariffs.

Let us start with the fundamentals of the Generalized System of Preferences.

Fundamentals of Generalized System of Preferences

Generalized System of Preferences (GSP) aims to increase developing countries export earnings;
promote their industrialization; and accelerate their rates of economic growth by providing them a
favorable tariff rates for the goods they export to developed countries.

History of GSP:
The idea of granting developing countries preferential tariff rates in the markets of
industrialized countries was originally presented by Raul Prebisch, the first Secretary-
General of UNCTAD, at the first UNCTAD conference in 1964. The GSP was adopted at
UNCTAD II in New Delhi in 1968.

Which countries offer preferential tariff rates to developing countries or less developed countries
via GSP system?

According to UNCTAD secretariat 13 countries have been granting GSP preferences. These countries
are known as GSP Donor countries.

GSP Donor countries:

 Australia
 Belarus
 Bulgaria
 Canada
 Estonia
 European Union
 Japan
 New Zealand
 Norway, the Russian Federation
 Switzerland
 Turkey
 United States of America

Who could get benefited from GSP incentives?

In general Generalized System of Preferences (GSP) aims developing countries and least developed
countries. But each donor country has its own beneficiary country list under its own GSP
programme.
As a result beneficiary countries may differ from one donor country to another. For example Country
X may be benefited from GSP of USA, may not be covered in GSP of Australia.