E-way bills are electronic documents required for moving goods under the GST regime, but certain exemptions apply:

E-Way Bill Exemptions

1. Value-Based Exemption: Goods worth less than ₹50,000.
2. Supply-Based Exemption: Exempt supplies, such as:
   • Goods transported for personal use.
   • Goods supplied to or from SEZ units.
   • Goods supplied to or from export-oriented units.
3. Transportation-Based Exemption: Goods transported by:
   • Non-motorized conveyance (e.g., cycle, handcart).
   • Own goods in own vehicle.
   • Goods transported up to 20 km within same state.
4. Commodity-Based Exemption: Specific commodities, such as:
   • Fresh fruits and vegetables.
   • Milk and dairy products.
   • Newspapers and magazines.
   • Used personal and household effects.

State-Specific Exemptions

Some states have notified additional exemptions:

1. Intra-state movement: Some states exempt intra-state movement.
2. Specific industries: Exemptions for industries like textiles, handicrafts.

Documents Required for Exemption

1. Exemption Certificate: Issued by tax authorities.
2. Declaration: Self-declaration by supplier or recipient.

Consequences of Non-Compliance

1. Penalties: Up to ₹10,000 or amount of tax evaded.
2. Interest: 18% per annum.

Best Practices

1. Verify Exemption Eligibility: Ensure goods or supplies meet exemption criteria.
2. Maintain Records: Keep records of exemption documents.
3. Update Knowledge: Stay informed about exemption updates.

References

1. GST Act, 2017.
2. GST Rules, 2017.
3. CBIC notifications.

Additional Resources

1. GST portal (gst.gov.in).
2. GST Council website (gstcouncil.gov.in).
3. CBIC website (cbic.gov.in).

E-Way Bill Exemption Forms

1. FORM GST EWB-01: Application for exemption.
2. FORM GST EWB-02: Exemption certificate.

E-Way Bill Exemption FAQs

1. What are e-way bill exemptions?
2. How to claim e-way bill exemption?
3. What documents are required for exemption?