The Movement of Goods

Movement of goods may include the sending of goods from one place to another either within India or abroad. Domestic transportation is the transportation of goods from a place in India to another place in India. In this case, both the point of origin and the point of destination should be located within India. In this manner, international transportation is a transportation of goods wherein either the origin or the destination or both are outside India. Consigner, receiver and transporter are the three parties involved in the movement of goods. An approval by the receiver is needed before commencing the movement of goods.

Electronic Way Bill (e-way bill) has to be generated for the movement of goods. Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees shall furnish information relating to the said goods in PART A of FORM GST INS-01 electronically, on the common portal. E-way bill will also be allowed to be generated or cancelled through SMS. When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to supplier, recipient, and the transporter.

An e-way bill can be generated by:

Who When Part Form
Every Registered person under GST Before movement of goods Fill Part A Form GST INS-1
Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods Before movement of goods Fill Part B Form GST INS-1
Registered person is consignor or consignee  and goods are handed over to transporter of goods Before movement of goods Fill Part A & Part B Form GST INS-1
Transporter of goods Before movement of goods Fill form GST INS-1 if consignor does not.
Unregistered person under GST and recipient is registered. Compliance to be done by Recipient as if he is the Supplier.


Leave a Reply

Go to Top