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The government has introduced the concept of e Way Bill under GST after abolishing the Border Commercial Tax Post to avoid tax evasion in India. In this guide, we will explain each and every aspect and rule and answer all the queries related to the e-way bill system under GST in India.
The full form of e-way bill means electronic way bill. e-way bill will be applicable to the movements of goods in both inter and intra-State Transportation.
To put it simply, as the name suggests, it is an electronic document generated from the e-way bill portal ewaybillgst.gov.in evidencing the movement of goods. It is basically a compliance mechanism under GST wherein, by way of a digital interface, the person causing the movement of goods (consignor/seller) uploads the relevant information prior to the commencement of the movement of goods and generates e-way bill on the GST portal.
It contains the following details-As per the GST rules, every person registered under GST, who causes the movement of goods of consignment value more than Rs.50000 is required to furnish the details of the said goods in a specified form (e-way bill) before the commencement of such movement of goods.
Every person who falls under the e-way bill compliance is required to first register on the common portal. Post that, they can generate the e-way bill. Upon generation of the e-way bill on the common portal, a unique e-way bill number shall be made available to all three parties on the common portal, i.e.
After filing of Part A of form GST EWB-01,
There is a mechanism on the common portal for the other party to see the e-way bill generated against his/her GSTIN.
Now the other party is required to either give acceptance or rejection of such consignment specified in the e-way bill. Please note that, if the acceptance or rejection is not communicated within 72 hours from the time of generation of the e-way Bill or the time of delivery of goods, whichever is earlier, it will be deemed that he has accepted the details.
Important Note – Update Part B/ Vehicle number
Once the e-way bill is generated, you cannot edit the e-way bill. However, Part B of e-way bill, in which the Vehicle number is mentioned, can be updated by the transporter. Updation is done in case he is sending goods with another vehicle or due to vehicle damage.
As per Rule 138 of the CGST Act, 2017, an e-way bill must be generated whenever there is a movement of goods by a registered person if the consignment value exceeds ₹50,000. This applies in the following cases:
In such situations, the details of the goods must be furnished in Form GST EWB-01 before the commencement of the movement. However, there are exceptions where an e-way bill is not required:
There are some situations in which an e-way bill is generated even when the value of the consignment is less than Rs 50,000
Where the goods are sent by a principal located in one state to a job worker located in another state, the e-way bill shall be generated by the principal irrespective of the value of the consignment.
Irrespective of the value of the consignment, e-way bill shall be generated where handicraft goods are transported. These people are otherwise exempt from taking registration u/s 24 of the CGST Act 2017.
For the purpose of this rule, the expression “handicraft goods” has meaning as assigned to it in the government of India, Ministry of finance, notification no. 32/2017-Central tax dated 15.09.2017 published in the gazette vide number G.S.R. 1158(E)
Form GST EWB-01 can be used for the generation of e-way bills when the goods are transported by
Related GST Notification: Notification No.27/2017– Central Tax Notification in Hindi
Please note that the e-way bill shall only be considered to be generated after furnishing information in Part B of form GST EWB-01.
Since there are multiple parties involved, to avoid confusion, we have summarized who is required to fill which part of the Form GST EWB-01:
| Goods transport by | Conveyance | Mandatory condition | Form and part |
|---|---|---|---|
| Registered person under GST as a consignor or the recipient of supply as the consignee(goods not handed over to the Transporter) | Own conveyance or hired or By railway or By air or By vessel | Before the commencement of such a movement | GST EWB-01Part B |
| When goods are handed over to the transporter for transportation by road | Transporter conveyance | Before the commencement of such a movement | Part A |
| The transporter on behalf of the registered dealer(On the basis of information given by the registered person in Part A) | Transporter of the conveyance | Before the commencement of such a movement | Part B |
| Unregistered person(He or the transporter) | Own conveyance or A hired one or through the transporter | Before the commencement of the movement. | GST EWB-01 |
| Unregistered person to registered person(Recipient person will fulfill the compliance) | Own conveyance or A hired one or through the transporter | Before the commencement of the movement | GST EWB-01 |
The undermentioned documents are required for generating eway bill
Under the e-way bill system, for registration on the common portal, there are different modes available. These are-.
For all these modes, the user needs to first register on the web based system.
The user needs to have the registered mobile number that he/she used for registration on the eway bill portal. Once the user selects the option ‘for SMS’ under the main option ‘Registration,’ the following screen is displayed.
Then user needs to enter the OTP received on the registered mobile number and mail ID, and verify the details The system validates the OTP and directs the user to the following screen.
Next, the user needs to select the User ID from the drop-down menu. The mobile number of the selected user will be auto-populated by the system.
Please Note:
A taxpayer can register a maximum of 2 mobile numbers for the m-Waybill purpose.
Once the user gives the submit request, the particular user can generate an eWay Bill through the SMS system.
The eway bill can also be generated through the mobile application directly. But for this system the user needs to first register on the common portal with the Android mobile details from which eway bill shall be generated.
Step 1: Click on this link . https://ewaybill.nic.in/
Step 2: Click on ‘Android’ under the option ‘Registration.’
The eway bill can also be generated through the web portal directly. The user can register by using the web portal on his browser. There are two types of registration options available:
Let us understand each one in detail.
The registration mechanism for the GST taxpayers under the e-Way Bill system is a very simple process. It needs to be done only once.
Let’s understand the step-by-step process-
The transporter, who is unregistered in the GST system, cannot register using the previous options. He/she needs to enrol on the e-way bill system by providing his business details. These details include:
After verification of these details, the system generates a 15-character Transporter ID and user credentials.
Let’s understand the step-by-step process for the registration or enrollment of the un-registered transporter on the GST Portal-
The e-way bill can be generated through the web portal directly. Let us understand the sequential process for the same.
When you are selling your goods to another person, then you need to select the Outward option and if you are purchasing the goods, you can select the inward type.
However, when you select the option of inward, then there is a change in Sub type also.
Here select the document you are using for generating for E-way bill like Tax Invoice, Bill of supply, Delivery Challan, etc. Tax invoice:- Registered dealers can select the option of Tax invoice because he is charging taxes in his invoice.
Bill of Supply:-
As per GST law Composition dealer can not charge taxes on his invoice, so in this case, he needs to issue a bill of supply.
Delivery Challan:-
In case of job work, an exhibition of fairs, own use, or sales return, there is no option available except delivery challan because there is no need to issue a tax invoice in case of these categories.
Under the “Transaction Type,” make a selection amongst these:-
Regular:-
When there is only one seller and one purchaser
Bill to ship to:-
When you are billing to the other party and shipping the goods to other than the billing party on behalf of the billing party.
Bill from and ship from:-
When you are billing from the registered place, dispatch the goods from another place.
If you are sending the goods to an Unregistered dealer, than you need to type in GSTN detail “URP”.Then after, you have to mention the name of an unregistered dealer, as it is mandatory when you send the goods to an unregistered dealer
1. First, we need to choose the mode of transport like Road, Rail, air, and ship
2. Second, select the vehicle type Regular and over-dimensional cargo.
[Over dimensional cargo means cargo carried as a single indivisible unit that exceeds the dimensional limits prescribed in rules 93 of the Central Motor Vehicle Rules, 1989, made under Motor Vehicles Act, 1988]
3. Third, we need to type the vehicle number.
4. Fourth transporter document number, if available, and date.
This is one of the most useful features for all GST e-way bill users. The feature helps the transporter and department officers scan and verify the authenticity of the GST e way bill.
It contains the following details-The eway bill number, User GSTN number mentioned on the bill, Date and time of creation of the eway bill. This can be used to match with the details printed to verify that there is no manipulation or modification in the printed copy.
Where an eway bill has been generated under this Rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill. The e-way bill can be canceled within 24 hours of its generation. This can be done electronically on the common portal, either directly or through a Facilitation Centre notified by the commissioner.
However, if the e-way has been verified in transit in accordance with the provisions of rule 138B, even before the expiry of 24 hours. Then, an e-way bill cannot be canceled.
In case, you have entered the wrong information in eway bill; you also have the option to cancel this eway bill. Let us explain the step-by-step process for the cancellation of eway bill in such a scenario.
If you face any trouble generating an e-way bill or while registering in the e-way bill portal, our professionals are just one click away. Contact Now!
The Statutory requirement of the e-way bill is covered under Section 68 of the CGST Act & Rule 138 of the CGST Rules, 2017.
The system of e-way bills has been made effective from 01.04.2018 for inter-state movement of goods. e-way bill on Intra-state movement of goods shall be done in a phased manner.
The e-way bills can be generated and managed at https://ewaybillgst.gov.in/
No, it is not possible to generate a single e-way bill for two invoices. However, you can combine multiple e-way bills, each linked to a separate invoice, by creating a consolidated e-way bill.
No, an e-way bill can only be generated by someone with a valid GSTIN. However, unregistered persons must generate an e-way bill when required. In cases where an unregistered person supplies goods to a registered person, the registered recipient, as if they were the supplier, is responsible for ensuring compliance, including the generation of the e-way bill.
