May 14, 2021
E-way Bill is an electronically generated / electronic bill which is a permit required for inter and intrastate supply of goods worth more than 50000 goods. E Waybill system provides all the details regarding the goods, consignor, transporter, and recipient. It has been mandatory for interstate supply from April 1, 2018, and intrastate supplies from April 25, 2018, in certain states such as Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim, and Puducherry.
E-way Bill consists of two parts.
The time to generate the e way bill is before the commencement of the shipping of goods. An e way bill is generated for the supply of goods, non-supply transactions such as export /import return of goods, job work, line sales, sale on approval basis, semi or completely knocked down supply, supply of goods for exhibition or fair goods used for personal consumption.
In the case of a normal consignment by a registered person, supplier or the recipient of the goods is ought to generate the e waybill from the eway bill system. Eway bill must be generated by a registered person of the value of the goods is more than Rs 50000 and a registered person has the option to keep eway bill even if the value of a good is lease than RS 50000.
Unregistered persons are also required to generate eway bills. When a registered person receives a supply from an unregistered person, it should be ensured that all the compliances are met.
Unless the supplier has not generated E-way bill, the transporter has to do it.
|Registered/Unregistered or Transporter||When to Generate E-way Bill?||Part||Form Number|
|The registered taxpayer under GST||Before the shipment of goods||Part A||Form GST EWB-01|
|Registered person is supplier or recipient||Before the shipment of goods||Part B||Form GST EWB-01|
|Registered person is supplier or the recipient and goods are handed over to transporter of goods||Before the shipment of goods||Part B||The registered person shall provide the information regarding the transporter in Part B of FORM GST EWB-01|
|Transporter||Before shipment of goods||Generate e-way bill based on the information provided by the registered person in Part A of FORM GST EWB-01|
|An unregistered person under GST and recipient is registered||Since recipient is the supplier, compliance has to be done by him||
E Way bills could be generated either through the web or SMS.
Step 1: Log in to the Eway bill login system portal.
Step 2: On the left side of the dashboard, you could see the Eway bill option and click on it, under which ‘Generate new’ option, through which you could generate E-way bill online.
Step 3: Enter the following fields on the screen that appears.
Transporter details: Mention the type of transport and the distance covered. (Name of the transporter, ID, doc no & date.)
Step 4: Then ‘submit’. If there is an error in data, the system would notify it.
Otherwise, your request would be processed in the eWay bill system and eWay bill form, EWBI, with a unique 12 digit number.
Step 1: How to register for an SMS facility in the GST eWay bill?
Step 2: The mobile no registered for the GSTIN is shown in the eway bill system portal. Generate an OTP and verify it.