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What is E-Way Bill? How to Generate E-Way Bill?


May 14, 2021

What Is Eway Bill

What is E-Way Bill?

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.

Parts of E-way Bill

E-way Bill consists of two parts.

  • Part 1: Includes  GSTIN of the recipient, delivery location, details of the invoice/challan number, value of goods, HSN code, transport document number ( goods receipt number/railway receipt number/airway bill no /bill of lading no), and reasons for transportation.
  • Part 2: Part 2 of the eWay bill contains the details of the transporter.

When to Generate E-way Bill?

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.

Who should Generate E- Way Bill? 

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  
  •  Goods  transported for a distance of 50 KM or less, within the same State/Union territory from the place of the consignor to the place of the transporter for further transportation, the supplier or the transporter may not provide the details of conveyance in Part B of FORM GST EWB-01.
  • If supply of goods 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

 

 Exemptions for the GST E-Way Bill

  • Consignment in the value of less than 50000
  • GST exempt shipping goods
  • Even though an eWay bill is not required for non-motorized transportation, an invoice/ challan is required during the transit of goods.
  • If the goods are carried for customs clearance from a port airport, cargo complex, or land customs station to customs freight station, the exemption is valid.
  • Goods under customs monitoring or seal
  • Transit goods to and from Nepal and Bhutan.
  • Defense purpose consignment under the ministry of defense
  • Empty cargo containers.
  • Rail cargo under the central government, state government, or local authority.
  • Exempted goods from eWay bill requirements in the respective states/union territory GST rules.
  • Transit of goods referred to the Annexure to rule 138 (14) of the CGST Rules, 2017.

Prerequisites for Generating Eway Bills

  • Eway bill registration is mandatory
  • Challan/bill/ invoice related to the transported goods must be at your disposal in hand.
  • Transporter ID / Vehicle No for goods plying on the road and transporter id, document no, and the date if the consignment is by rail, air, ship.

How to Generate GST Eway Bills on the Eway Bill Portal? 

E Way bills could be generated either through the web or SMS.

How to Generate E-way Bill through Web?

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.

 Transaction mode

  • Select ‘outward for the supplier of a consignment and inward for the recipient.
  • Subtype: Select the subtype which is applicable.
  • Type of document : Choose invoice / bill/ challan / credit note /bill of entry or others.
  • Enter Document No
  • Due date: Choose the date of invoice/challan or Document
  • To and From details of the consignment as the case may be / supplier or recipient
  • Item details: consignment details
    1. Product name
    2. Description
    3. HSN Code
    4. Quantity
    5. Unit
    6. Value / taxable value
    7. Tax rates of CGST, SGST, or IGST ( in % )
    8. Tax rate of Cess, if any charged (in % )
  • Transporter details: Mention the type of transport and the distance covered. (Name of the transporter, ID, doc no & date.)

  • Vehicle details

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.

How to Generate, Modify, or Delete Eway Bill using SMS?

Step 1: How to register for an SMS  facility in the GST eWay bill?

  • Login to eWay bill portal
  • Click on the ‘Registration’ appearing on the left side of the dashboard and select ‘SMS’ under it.

Step 2: The mobile no registered for the GSTIN is shown in the eway bill system portal. Generate an OTP and verify it.

  • Registered mobile numbers with the website can only be used for availing SMS facility.
  • A maximum of 2 mobile numbers can be registered against one GSTIN.

Validity of E-way Bill

  • The validity of the Eway bill is based on the date and time of the generation of E-way bill.
  • The validity of distance less than 100 km for other than over-dimensional cargo is 1 day and additional one-day validity for an extra 100 km.
  • Validity of distance less than 20 km for over-dimensional cargo is 1 day and an additional 1 day is added for every additional 20 km.
  • Extension of the validity of the Eway bill is also possible. It has to be either four hours before expiry or within four hours after its expiry cannot be extended.  

Documents for Generating E-way bills in the E-way Bill System

  1. Challan/bill/ invoice of supply related to the consignment of goods.
  2. Consignment by road; transporter ID or vehicle no.
  3. Consignment by rail/air/ship - transporter id, transport document no, and dated document.

Read More:

How to Generate Consolidated E-way Bills?

 

 

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