ICL Express

 040-23127716

Domestic Guidelines

• E-Way 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.

• E-Way 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) .

Who When Part Form
Every Registered person under GST Before movement of goods Fill Part A Form GST EWB-01
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 EWB-01
Registered person is consignor or consignee and goods are handed over to transporter of goods Before movement of goods Fill Part B The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01
Transporter of goods Before movement of goods Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB-01
An unregistered person under GST and recipient is registered Compliance to be done by Recipient as if he is the Supplier. 1. If the goods are transported for a distance of fifty kilometers or less, within the same State/Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. 2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient

Note: If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment. If both the consignor and the consignee have not created an e-way bill, then the transporter can do so * by filling out PART A of FORM GST EWB-01 on the basis of the invoice/bill of supply/delivery challan given to them.

State GST State Code Registered Dealer Un Registered Dealer / Individual E - Tail shipments Out bond Intra State Value Limit Transporter ID
Andaman and Nicobar Islands 35 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Andhra Pradesh 37 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value 37AAKCS3811J1Z5
Arunachal Pradesh 12 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Assam 18 GST INWARD Permit + Tax Invoice / Delivery Challan GST INWARD Permit + Tax Invoice / Delivery Challan GST INWARD Permit + Tax Invoice / Delivery Challan GST OUTWARD Permit + Tax Invoice / Delivery Challan GST Permit for Intra state supply + Tax Invoice / Delivery Challan Any Value
Bihar 10 E waybill Form D-IX + Tax Invoice / Delivery Challan E-waybill FORM C TAN + Tax Invoice / Delivery Challan E-waybill FORM C TAN + Tax Invoice / Delivery Challan E waybill Form D-X + Tax Invoice / Delivery Challan E waybill Form D-VIII + Tax Invoice / Delivery Challan 50000
Chandigarh 4 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Chhattisgarh 22 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Dadra and Nagar Haveli 26 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Daman and Diu 25 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Delhi 7 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Goa 30 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Gujarat 24 GST E waybill 403 + Tax Invoice / Delivery Challan GST E waybill 403 + Tax Invoice / Delivery Challan GST E waybill 403 + Tax Invoice / Delivery Challan GST E waybill 402 + Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Haryana 6 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Himachal Pradesh 2 Form-XXVI-A + Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Form-XXVI-A + Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Jammu and Kashmir 1 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Jharkhand 20 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Karnataka 29 E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan 50000
Kerala 32 GST KER 1 + Tax Invoice / Delivery Challan GST KER 3 + Tax Invoice / Delivery Challan (for value more than 50,000) GST KER 3 + Tax Invoice / Delivery Challan (for value more than 50,000) GST KER 1 + Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Lakshadweep 31 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Madhya Pradesh 23 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Maharashtra 27 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Manipur 14 FORM 27 + Tax Invoice / Delivery Challan Special Permit from Sales Tax Dept + Tax Invoice / Delivery Challan Special Permit from Sales Tax Dept + Tax Invoice / Delivery Challan FORM 28 + Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Meghalaya 17 FORM 40 + Tax Invoice / Delivery Challan FORM 36 + Tax Invoice / Delivery Challan FORM 36 + Tax Invoice / Delivery Challan FORM 37 + Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Mizoram 15 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Nagaland 13 Form 23 + Tax Invoice / Delivery Challan Form 24 + Tax Invoice / Delivery Challan Form 24 + Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Orissa 21 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Pondicherry 34 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Punjab 3 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Rajasthan 8 E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan 50000
Sikkim 11 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Tamil Nadu 33 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Telangana 36 E Waybill + Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan E Waybill + Tax Invoice / Delivery Challan E Waybill + Tax Invoice / Delivery Challan 50000 36AAKCS3811J1Z7
Tripura 16 Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Any Value
Uttar Pradesh 9 E way bill 01 + Tax Invoice / Delivery Challan E way bill 01 + Tax Invoice / Delivery Challan E way bill 03 + Tax Invoice / Delivery Challan E way bill 02 + Tax Invoice / Delivery Challan E way bill 02 + Tax Invoice / Delivery Challan 50000
Uttaranchal 5 E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan E Way Bill + Tax Invoice / Delivery Challan 50000
West Bengal 19 E Way Bill FORM + Tax Invoice / Delivery Challan UR WAYBILL + Tax Invoice / Delivery Challan UR WAYBILL + Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan Tax Invoice / Delivery Challan 50000

Banned Items for Transportation – All Services

• Currency: Transferring of currency in any form is not allowed

• Bullion: Precious metals in bulk form is known as bullion, and are traded on commodity market. These metals can be casted in form of ingots or minted into coins. Bullion is not allowed to be transferred.

• Indian Postal Articles
: Indian Postal Articles like letters, cards, postal stamps, postal orders etc are not allowed to be moved from one location to the other by us.

• Illegal Drugs/Narcotics
: These items are banned and cannot be transported in any scenario.
Liquids and Semi Liquids: These materials are banned so as to safeguard other shipments. Other shipments should not get spoiled just because of liquid or semi liquid products. If it is urgent to book the shipment then it can be done by approval from HB&O and RMG head(HO).

• Philately items
: Philately is study of stamps and related items. Stamp sending through transportation is banned.
Ammunition: The materials like gunpowder and artillery is banned from transportation.

• Pornography
: Pornographic and related material are not allowed for transportation.

• Precious and Semi-precious items: If a material value is > Rs 6000/- per kg or Docket value greater than Rs 50,00,000/- then it is classified as precious material. We are not allowed to transport this kind of material. If urgency is there then an approval of CBCO (HO) is required.

• Radioactive Material
: Radioactive materials are not allowed to be transported as these might lead to health disaster if not proper packing is done.

• Commodities banned by Law
at any given time without prior notice

Dangerous Goods

Dangerous goods, also called hazardous materials (“HazMat”), are solids, liquids, or gases that can harm people, other living organisms, property, or the environment. They are often subject to chemical regulations. Dangerous goods include materials that are radioactive, flammable, explosive or corrosive, oxidizers or asphyxiants, biohazardous, toxic, pathogen or allergen substances and organisms, but also physical conditions as compressed gases and liquids or hot material, including all goods containing such materials or chemicals, or may have other characteristics that render it hazardous in specific circumstances. The colours of each diamond in a way has reference to its hazard ie: Flammable = red, Explosive = orange because mixing red (flammable) with yellow (oxidising agent) creates orange. Non Flammable Non Toxic Gas = green, due to all compressed air vessels being this colour in France after World War II, France being where the diamond system originated.

Mitigating the risks associated with hazardous materials may require the application of safety precautions during their transport, use, storage and disposal. Most countries regulate hazardous materials by law, and they are subject to several international treaties as well. In saying that, different countries may use different class diamonds for the same product.

Persons who handle dangerous goods will often wear protective equipment, and metropolitan fire departments often have a response team specifically trained to deal with accidents and spills. Persons who may come into contact with dangerous goods as part of their work are also often subject to monitoring or health surveillance to ensure that their exposure does not exceed occupational exposure limits.

• Laws and regulations on the use and handling of hazardous materials may differ depending on the activity and status of the material. For example one set of requirements may apply to their use in the workplace while a different requirements may apply to spill response, sale for consumer use, or transportation. Most countries regulate some aspect of hazardous materials.