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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 you each and every aspect, rule and answer all the queries related to 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 like the name suggests it is an electronic document generated from the e-way bill portal ewaybillgst.gov.in evidencing 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 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.
The Statutory requirement of e-way bill is covered under Section 68 of the CGST Act & Rule 138 of the CGST Rules, 2017.
The system of e-way bill 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.
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 the 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 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 other vehicle or due to vehicle damage.
E way bills can be generated and managed at https://ewaybillgst.gov.in/login.aspx
As per Rule 138 of CGST Act, 2017, whenever there is a movement of goods, then every registered person
who causes movement of goods having consignment value exceeding Rs 50,000 is required to generate e way bill. However, there are some exceptions to this rule
shall furnish information relating to the said goods in Form GST EWB-01, before the commencement(start) of such movements.
There are some situations in which e-way bill is generated even when the value of consignment is less than Rs 50,000
Where the goods are sent by principal located in one state to a job worker located in other states, the e-way bill shall be generated by the principal irrespective of the value of the consignment.
Irrespective of the value of 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)
You can also read this notification in Hindi.
No e way bill shall be generated in following cases
Before understanding the process for generation of e-way bill. Let us have a look at the documents to be kept ready for the e-way bill generation
Form GST EWB-01, can be used for the generation of e-way bill when the goods are transported by
Related GST Notification : Notification No.27/2017– Central Tax Notification in hindi
Please note that 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 orHired or By railway or By air or By vessel | Before commencement of such movement | GST EWB-01Part B |
| When goods are handed over to the transporter for transportation by road | Transporter conveyance | Before commencement of such movement | Part A |
| The transporter on behalf of registered dealer(On the basis of information given by the registered person in Part A) | Transporter of the conveyance | Before commencement of such movement | Part B |
| Unregistered person(He or the transporter) | Own conveyance or A hired one orThrough transporter | Before commencement of movement | GST EWB-01 |
| Unregistered person to registered person(Recipient person will fulfill the compliance) | Own conveyance or A hired one orThrough transporter | Before commencement of movement | GST EWB-01 |
Undermentioned documents are required for generating E way bill
Under the e-way bill system, for registration on common portal there are different modes available.These are- .
For all these modes, the user needs to first register on the web based system.
User needs to have the registered mobile number which he/she used for registration on the e way bill portal. Once the user selects option ‘for SMS’ under main option ‘Registration’, following screen is displayed.
Then user needs to enter the OTP received on the registered mobile number and mail ID, 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 e-Way Bill through SMS system.
The e way bill can also be generated through the mobile application directly. But for this system enables the user needs to first register on the common-portal with the android mobile details from which e-way bill shall be generated.
Step 1:
Click on this link . https://ewaybill.nic.in/
Step 2:
Click on the ‘android’ under the option ‘Registration’
The e way bill can also be generated through the web portal directly. The user can register by using 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 un-registered in 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 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 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 in his invoice so in this case he needs to issue bill of supply.
Delivery Challan :-
In case of job work, exhibition of fairs, own use or sales return there is no option available except delivery challan because there is no need to issue tax invoice in case of these category.
Under the “Transaction Type” make 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 billing party on behalf of the billing party.
Bill from and ship from:-
When you are billing from registered place and dispatch the goods from another place.
If you are sending the goods to Unregistered dealer than you need to type in GSTN detail “URP”.Then after, you have to mention the name of unregistered dealer as it is mandatory when you sending the goods to 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 a cargo carried as a single indivisible unit and which 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 feature for all GST e-way bill user. The feature helps transporter and department officers to scan and verify the authenticity of GST e way bill.
It contains the following details-The e way bill number, User GSTN number mentioned on the bill, Date and time of creation of the e way 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 e-Way 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 cancelled 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 cancelled.
In case, you have entered the wrong information in e way bill, you also have an option to cancel this e way bill. Let us explain the step-by-step process for the cancellation of e-way bill in such scenario
