What Is An E-Way Bill?

Under the Goods and Services Tax (GST), transporters are required to generate an e-way bill when transporting goods between places, with some conditions. Let’s learn about e-way bill generation in India.

• The E-Way Bill is an electronic tracking document for the movement of goods created by the E-Way Bill Portal. According to GST rules, a registered person may not move any such goods exceeding fifty thousand rupees (for a single invoice, bill, or delivery challan) in a vehicle without having an e-way bill generated on ewaybillgst.gov.in.
• E-way bills can also be generated or cancelled through SMS, Android apps, and site-to-site integration over API by entering the correct GSTIN of all parties involved. Before you commence using the GSTIN, it is essential to verify it by using the GST search tool.
• When the E-way Bill is generated, an E-way Bill Number (EBN) is generated and provided to the supplier, recipient, and transporter.

• Reduces Tax Evasion:The e-way bill system acts to reduce tax evasion with the right amount of tax collected at the right time from the right party.
• Ease of Documentation:The e-way bill system reduces the documentation burden, simplifies, and makes the documentation activities smooth and efficient.
• Faster Movement of Goods:The goods movement is much faster with the e-way bill system, which means they spend less time in transit.
  
  
  

  When Is E-Way Bill Required To Be Generated?

  For Registered Persons: As a top e-way bill generation company, service plus mentions that, If the goods are being carried to or from a registered person, the value of the goods must exceed Rs 50,000 for an E-Way bill to be issued. In the case of an example of goods valued at less than Rs 50,000, the registered person or transporter can generate and carry an e-way bill.

   

  For Unregistered Persons: Even the unregistered person has to create an e-way bill. In the case where the service provider is unregistered and the service recipient is registered, then the recipient needs to comply with all necessary compliance, as the supplier needs to comply.

   

  For Transporters: In case of goods movement via road, air, rail, etc., the transporters are obliged to generate and provide an e-way bill if the supplier has not already generated the e-way bill.

The Following Are Steps To Create An E-Way Bill (EWB-01) Online:

Step 1: Navigate and open e-way bill system & log in.

Once you are there, fill in your Username, Password and Captcha code and click on 'Login.'

Step 2: The left side of the dashboard will have the 'E-waybill' option; click on 'Generate new.'

Step 3: Complete the necessary fields on the screen that appears:

• Transaction Field:If you are the supplier of the consignment, select outward; if you are the recipient, select inward.

• Sub-type:Select the selected sub-type with the transaction type. For `Outward,' the output types are SKD/CKD (semi-knocked down condition/complete knocked down condition), etc. Do your own thing/inward' —different subtypes.

• Document Type: (Invoice, Bill, Challan, Credit Note, Bill of Entry, etc., if not listed)

• Data Zoom—Card layout with the following field input:Document No.: Document or invoice number.

• Doc Date:Select Invoice, Challan, or Document Date. You cannot set up future dates.

• Rather, from/to:as per whether you are a supplier or recipient, type in the details accordingly in to or from. In case of an unregistered supplier or client, fill 'URP' in the GSTIN column, which states 'Unregistered Person.’

• This is where you will need to enter the consignment details (HSN code wise), including product name, product description, HSN code, quantity, unit, value/taxable value, CGST and SGST or IGST tax rates (in %), and Cess (if required).

• Transporter:Road / Rail / Ship / Air Approx. Distance (km) Add either name of transporter and/or transporter ID and/or transporter document number and date and/or vehicle number with consignment

Step 4: Click 'Submit.' It will then validate the entered data, showing an error if required. Without any errors, the process will generate an e-way bill in Form EWB-01 with a unique 12-digit number.

Step 5: In case you plan to transport the goods, the e-waybill will need to be printed and carried in any mode of transport and conveyance.

How To Print E-way Bill Any Time?

• Under e-Waybill click ‘Print EWB.’
• Input the particular 12-digit e-way bill number and press 'Go.'

By SMS:

Step 1: Open the e-way bill portal and log in there. Choose SMS from the drop-down.

Step 2: Now, the first few digits of the mobile number linked with the GSTIN will be visible. Click on 'Send OTP.' Give the OTP received and click on 'Verify OTP.'.

(Note: SMS facility can be used only with those numbers which are registered with the website.) Two mobile numbers can be registered at maximum under one GSTIN.

Step 3: If multiple user IDs are linked to it, choose the user ID/username you want and select 'Submit.'

SMS for Request: EWBG TranType, RecGSTIN, DelPinCode, InvNo, InvDate, TotalValue, HSNCode, ApprDist, and Vehicle (Note: Only one space between inputs). There are some cases this format is not eligible to use, such as bill-to-ship-to, over dimensional freight, etc.

Written on: Send this SMS to the SMS no.

If there are no errors, you instantly get a response confirming the successful generation of the e-way bill.

How Transporters Can Generate E-way Bill Through SMS?

The SMS request format is EWBT, TranType, SuppGSTIN, RecGSTIN, DelPinCode, InvNo, InvDate, TotalValue, HSN Code, ApprDist Vehicle. A single space in between each input. Exceptions: bill-to-ship-to, transport of over-dimensional cargo, etc.

Step 1: Write the SMS in the format.

Step 2: Text that SMS to the SMS number.

If there is no error, you will get an instant reply saying that the e-way bill has been successfully generated.

Documents Required For GST E-Way Bill Services In India: 

For All Modes of Transportation:

• Invoice
• Bill of supply
• Challan issued for the transportation of goods

For The Road Transport GENERAL PROVISIONS:

• Transporter ID or vehicle number
• Rail, Air, or Ship Transport Only:
• Transporter ID
• Transport document number
• Date of transport

Procedure For E-Way Bill Services In India: 

Being the best e-way bill services in India, Services plus have curated a detailed guide to help you in filing e-Way Bill: Here’s the step by step process for generating e-way bill

• e-Way Bill Portal Sign in here.
• Go to official e-Way Bill Portal at: https://ewaybillgst.gov.in
• If you’re a new user, first you have to register by clicking on “Login/Register” and filling up the required details (GSTIN, PAN, etc.). If you’re already registered, use your credentials to log in.
• Choose the Generate e-Way Bill Option

Once Logged In:

Click on the option 'Generate New' on the dashboard to create an e-way bill.

Fill In The Required Details

Complete the following information under Generate e-Way Bill:

1. GSTIN of the Supplier and Receiver: Fill in the GST identification number (GSTIN) of the supplier and receiver. Select "UN" (for unregistered) if the receiver doesn't have a GSTIN.
2. Document Type: The OR is used for following documents (Invoice, Bill of Supply, Challan, etc).
3. Document No: Use the document number mentioned on the invoice or bill of supply.
4. Date of Document: Date of issue of the document
5. Value of Goods: The total value of the goods being transported.
6. Harmonized System Nomenclature (HSN): Provide the HSN or SAC code for the goods in transport.
7. Description of Goods: Describe the products.
8. Quantity and Unit of Measure: Input Quantity and Unit of Measure (kg, liters, boxes)

Enter The Transporter Details

1. Name of Transporter:If the transporter is registered under GST, mention their GSTIN. If not, you'll need to enter the transporter details manually.
2. Vehicle No:Enter the vehicle number for goods transportation (if available). If the vehicle is unknown, it can be left blank for now.

Select The mode of transport: Road, Rail, Air, or Ship

1. If relevant, provide the transporter's Document Number (i.e. Challan, etc.)

Submit The Details

Check all the details thoroughly after entering all the information. After verification, click on the Submit' button

E-Way Bill Generation

After entering the details, on successful submission, the e-way bill would be generated. A unique electronic Way Bill Number (EBN) shall be allotted. The e-Way Bill will include details like:

• • e-Way Bill number
  • The details of the supplier and the receiver
  • Transporter details
  • Goods description and value
  • Date of generation
  • QR Code for verification

While an e-way bill can be downloaded and printed for the purpose of physical verification while available in transit. A printed copy of the e-Way Bill or its electronic form on mobile/tablet to be carried by the driver/transporter.

Validity Of the E-Way Bill

Note: E-way bill is only valid for the specified duration depending on the distance from the origin to the destination.

 Typically:

• 1 day for each 100 km or part thereof for transport by road.
• Validity is distinct for transport by the means of air, rail, or ship.

Other Key Points:

1. Cancellation:In case the e-way bill is wrongly generated or the said goods are not being transported, it can be canceled within 24 hours.
2. Modification:In case of any mistake committed post-generation of the e-way bill, you can change some particulars if the goods are not yet dispatched.

These are the steps you need to take care of for compliance with the GST laws to ease the process of transporting goods across India.