What is E-Way Bill?
An E-way bill is basically a document in support of the goods being shipped from one location to another (usually from the seller’s location to the buyer’s location). The reason for introducing this concept is to monitor the movement of goods and for controlling any tax evasion. The bill is an electronically generated document on the GST portal, evidencing the movement of goods. It contains the details such as place of origin, destination, details of consignor & consignee, vehicle number, etc.
- An e-way bill can also be generated even if the value of goods being transported is less than Rs. 50,000/-
- E-way bill alone is not sufficient. It must be accompanied by the invoice/ delivery challan also.
- It should be noted that once an e-way bill is generated, it cannot be edited for any mistakes.
- An e-way bill can also be generated by the transporter of the goods.
Key Takeaways
- An E-way bill is basically a document in support of the goods being shipped from one location to another (usually from the seller’s location to the buyer’s location).
- An e-way bill can also be generated even if the value of goods being transported is less than Rs. 50,000/-
- In order to generate an e-way bill, a person should have a GST registration or Transporter registration.
- The following are the steps to generate an e-way bill through the e-way bill portal.
- After providing all the necessary details, click on ‘Submit’ to generate your E-way bill.
E-way Bill Portal Login Guide
If you are a Registered Seller: E-Way Bill Portal Login Guide
STEP 1: Visit E-Way Bill System Govt Official Website, Click on the ‘Registration’ tab on the top of the home page, and select ‘E-way Bill Registration’ from the drop-down.
STEP 2: In the new page which opens, provide your GST registration number in the space provided. Enter the captcha code and click on ‘Go’.
STEP 3:
- After this, you will be redirected to an e-way bill registration form
- The details such as Applicant Name, Trade Name, Address, and Mobile Number will be auto-populated.
- Click on “Send OTP”, in order to get the OTP on the registered mobile number. Once the OTP is received, enter the OTP in the space provided. Then click on “Verify OTP”, post which the OTP will be validated, and all the details will be verified on the e-way bill portal.
- You need to provide a User ID/ User Name and a password of your choice in order to operate the newly created account on the e-way bill portal. Please note that the e-way bill portal will validate whether the given User ID or User Name exists or not. In case a similar Used ID/ User Name exists, you will have to give a different User ID/ User name.
- Once both User ID / User Name and Password are validated and approved, the final registration request is submitted. Thereafter, an account with the given User ID / User Name along with the Password is created and registered with the e-way bill portal.
- The process of registration in the E-way bill portal is completed.
If you are a Transporter: E-Way Bill Portal Login Guide
STEP 1: Visit E-Way Bill System Govt Official Website. Click on the ‘Registration’ tab on the top of the home page and select ‘Enrolment for Transporters’ from the drop-down.
STEP 2: In the new page which opens, provide all the necessary details requested. It includes State, Legal Name as per PAN, Trade Name & PAN. After filling up, click on the ‘Validate’ option.
STEP 3: In case of validation is not successful, you will be required to correct the details given in Serial No. 1 & 2. Upon Successful verification, other relevant details shall be filled up by the person. These details include the Principal Place of Business (address); Constitution of Business (partnership firm, Proprietorship, Public limited company, Private limited company, etc.); Contact Number & E-mail ID.
STEP 4: After this, a few more details shall be provided in the portal. These include the Nature of premises (owned, leased, rented, etc.). After this, Details of the Aadhaar of the Proprietor/ Main person of the company or firm shall be furnished (Aadhaar number, Name as per Aadhaar & Mobile number linked with Aadhaar). Upon filling in the above details, an OTP verification has to be done by the person.
STEP 5: Documents acting as Proof of Address and Proof of Identity shall be uploaded. After this, Login details shall be provided by the person, i.e., User Name & Password. Finally, tick the verification tab, enter the captcha code, and click on ‘Save’.
- Once the form is submitted, the e-way bill portal will generate a 15 digits Transporter ID or TRANS ID, along with the user credentials, indicating the completion of the process of e-way bill registration by the transporter.
- Now the transporter can provide these 15 digits of Transporter ID to his clients, so that when they include that in the e-way bill, the transporter will be able to access the same on the e-way bill portal and enter the vehicle number, for the movement of the consignment.
How to generate an E-way bill for transporting goods by the seller?
In order to generate an e-way bill, a person should have a GST registration or Transporter registration. The following are the steps to generate an e-way bill through the e-way bill portal:
STEP 1: Visit E-Way Bill System Govt Official Website. Click on the ‘Login’ tab on the top right corner of the home page and fill in the details of the User Name, Password & captcha code.
STEP 2: On the left side, under the tab ‘E-way Bill’, click on the ‘Generate New’ option.
STEP 3: Fill in the relevant details requested. These include Invoice number, Invoice date, Complete address of place from which goods are dispatched and place where goods are shipped, GST registration number of seller & buyer, etc.
STEP 4: Enter other details with respect to the goods being transported along with details of the transporter. These details include the Name of the product, HSN code, Quantity, Value, Tax amount (CGST/ SGST or IGST), Transporter Name, Transporter ID, Vehicle number, Mode of transport, etc.
STEP 5: After providing all the necessary details, click on ‘Submit’ to generate your E-way bill. Now, the e-way bill will appear which contains the E-way bill number and the QR Code that contains all the details. Print a copy of the bill and provide it to the transporter who will carry it throughout the trip till it is handed over to the receiver at the shipping address.
How to Print E-way Bill Online?
You can print the e-way bill at any time by doing the following:
Step 1: Select the ‘Print EWB’ sub-option from the ‘e-Waybill’ menu.
Step 2: Enter the appropriate e-way bill number (-12 digits) and press the ‘Go’ button.
Step 3: On the EWB that displays, click the ‘Print’ or ‘detailed print’ button.
NOTE: Proper care needs to be exercised while filling the relevant details and before clicking on the ‘Submit’ option. This is because once the e-way bill is generated, there is no option or no way to edit the details provided in it, if it is found to be wrong. The only option available is to cancel the generated e-way bill and then generate a new one with correct details. Hence, it’s advised to verify all details given by you, before clicking on submit option to generate e-way bill.
FAQs on E-way Bill
Whenever there is a movement of goods of value exceeding Rs. 50,000/-, the registered person who is shipping the goods shall furnish the relevant details in the GST portal and generate an e-way bill.
No. Generation of e-way bill is free of cost and it should be generated through the GST portal by creating an account. However, it may be noted that only persons registered under GST and having valid GST registration number can generate e-way bill.
Currently, an e-way bill generated is valid for a period of 24 hours (one day), up to a distance of 100 kms [with effect from 1st January 2021, the distance has been increased to 200 kms] and depending on the size of vehicle used for transportation. However, if the goods don’t reach the destination within the valid period, one can extend its validity by updating the details in the GST portal.
Where an e-way bill is generated and later found that the goods will not be transported or transported by not as per details given in the e-way bill, one can cancel the same within 24 hours of generating the same.
The following details shall be furnished while generating an e-way bill:
- Name & address of Seller
- Name, address & GST number (if applicable) of buyer
- Destination of goods (can be either buyer’s place or any place of delivery as specified by buyer)
- The place from where goods are shipped
- Details of goods being shipped, such as Product name, quantity, total value, etc.
- Transporter name, vehicle number
- Other details as may be required
No. There are certain exemptions given in terms of the type of goods transported or the circumstance of transportation. Some of the cases where e-way bill need not be required as as follows:
- If goods transported includes currency, used personal and household goods,
- If goods are being transported using non-motorized vehicle
- In case of transportation of goods exempt from goods & service tax, such as vegetables, fruits, milk, etc. [Refer Notification no. 2/ 2017 CT (R) dated 28-06-2017 for goods exempt from GST]
- Where goods transported included alcohol for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel.
- Where the consignor of goods is central government, state government or local authority.
The e-way bill is a document that must be carried by a person in charge of a conveyance carrying any consignment of goods worth more than fifty thousand rupees, as mandated by the government under Section 68 of the Goods and Services Tax Act and Rule 138 of the rules made thereunder.
No. E-way bill is not needed even if the distance between the transporter's location and the customer's location is less than 50 kilometers, which is less than the minimum distance required by the e-way bill.
There is no specific provision in the GST law stating what action should be done if the vehicle does not arrive at its destination within the valid time. In general, when the validity period of an e-way bill has ended, the GST Authorities take action under Section 129 of the CGST Act.
The cancellation period is 24 hours after the e-way statement is generated. It is unlawful to use such an e-Way Bill after it has been cancelled. If the e-Way Bill is verified by any authorized official, it cannot be revoked later.
Posted by Kanakkupillai.com
Kanakkupillai is dedicated to being your reliable partner in every step of your business journey. With affordable and expert assistance, our primary goal is to educate our customers i.e., you on legal requirements, ensure compliance, and support you throughout your business lifecycle.
(179)
