Goods & Services Tax-E-Way Bill

Overview

Under GST, transporters must have an E-Way Bill when moving goods between locations, subject to specific conditions.

What is an E-Way Bill?

The E-Way Bill is a digital document for tracking the movement of goods, created through the E-Way Bill Portal. Under GST regulations, a registered individual cannot transport goods in a vehicle valued at over Rs. 50,000 (per single invoice, bill, or delivery challan) without an e-way bill generated on ewaybillgst.gov.in.

E-way bills can also be generated or canceled via SMS, an Android App, or through site-to-site integration using API by inputting the accurate GSTIN of the involved parties. It is crucial to verify the GSTIN using the GST search tool before utilizing it.

Upon E-way Bill generation, a distinct E-way Bill Number (EBN) is assigned and made accessible to the supplier, recipient, and transporter.

Benefit

Mitigation of Tax Evasion: The e-way bill system effectively curbs tax evasion by ensuring that the accurate tax amount is collected from the rightful party at the appropriate time.

Streamlined Documentation: The e-way bill system simplifies and streamlines the documentation process, reducing the burden of paperwork and enhancing efficiency.

Expedited Goods Movement: Through the e-way bill system, goods can move more swiftly, leading to reduced transit times and improved logistics.

Who Have To Generate E-Way Bill?

For Registered Persons: An E-Way bill is mandatory when goods worth more than Rs 50,000 are being transported to or from a registered person. Even if the value of goods is below Rs 50,000, either the registered person or the transporter has the option to generate and carry an E-Way bill.

For Unregistered Persons: Unregistered individuals are also obligated to generate an e-Way Bill. However, in cases where an unregistered person supplies goods to a registered person, the recipient must ensure that all necessary compliances are adhered to as if they were the supplier.

For Transporters: Transporters involved in the movement of goods via road, air, rail, etc., are required to generate an e-Way Bill when the supplier has not created one.

Tax & Process

Here is how to generate EWay Bill (EWB-01) online:

Step 1: Access the e-way bill system and log in.

Enter your Username, Password, and Captcha code, then click 'Login.'

Step 2: On the dashboard's left-hand side, click 'Generate new' under the 'E-waybill' option.

Step 3: Fill in the required fields on the displayed screen:

Transaction Type: Select 'Outward' if you are the supplier of the consignment or 'Inward' if you are the recipient.

Sub-type: Choose the relevant sub-type based on your transaction type. For 'Outward,' subtypes include options like SKD/CKD (Semi knocked down condition/Complete knocked down condition). For 'Inward,' different subtypes apply.

Document Type: Select from options like Invoice, Bill, Challan, Credit Note, Bill of Entry, or others if not listed.

Document No.: Input the document or invoice number.

Document Date: Choose the date of the invoice, challan, or document. Note that future dates are not permitted.

From/To: Depending on whether you are the supplier or recipient, enter the 'To' or 'From' details accordingly. If the supplier or client is unregistered, indicate 'URP' in the GSTIN field to denote an 'Unregistered Person.'

Item Details: Add consignment details (HSN code-wise) in this section, including product name, description, HSN code, quantity, unit, value/taxable value, CGST and SGST or IGST tax rates (in %), and Cess (if applicable).

Transporter Details: Provide the mode of transport (Road, Rail, Ship, Air) and the approximate distance covered in kilometers. Additionally, mention either the transporter's name, transporter ID, transporter document number, and date, or the vehicle number carrying the consignment.

Step 4: Click 'Submit.' The system will validate the entered data and display an error if necessary. If there are no errors, the system will process your request, and an e-way bill in Form EWB-01 with a unique 12-digit number will be generated.

Step 5: Print and carry the e-way bill for transporting the goods in your chosen mode of transport and conveyance.

You can print the e-way bill at any time by following these steps:

• Click on 'Print EWB' under the 'e-Waybill' option.
• Enter the relevant 12-digit e-way bill number and click 'Go.'

By SMS:

Step 1: Log in to the e-way bill portal and click on 'Registration' in the left-hand dashboard menu. Select 'For SMS' from the dropdown.

Step 2: The partially displayed mobile number registered for the GSTIN will appear. Click on 'Send OTP.' Enter the OTP received and click 'Verify OTP.'

Note: Only mobile numbers registered with the website can be used for the SMS facility. A maximum of two mobile numbers can be registered per GSTIN.

Step 3: If your mobile number is associated with multiple user IDs, select the desired user ID/username and click 'Submit.'

The format for the SMS request is as follows: EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle (with a single space between each input). This format cannot be used for cases such as bill-to-ship-to and transportation of over-dimensional cargo.

Step 4: Send this SMS to the designated SMS number.

You will receive an instant reply if there are no errors, confirming the successful generation of the e-way bill.

Steps for Transporters to Generate E-way Bills by SMS:

The format for the SMS request is as follows: EWBT TranType SuppGSTIN RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle. Ensure there is a single space between each input. Exceptions include cases like bill-to-ship-to and transportation of over-dimensional cargo.

Step 1: Compose the SMS following the specified format.

Step 2: Send this SMS to the designated SMS number.

You will receive an instant reply if there are no errors, confirming the successful generation of the e-way bill.

Documents Required

For all Modes of Transportation:

• Invoice
• Bill of supply
• Challan relevant to the shipment of goods

Specifically for Road Transport:

Transporter ID or the vehicle number

Specifically for Rail, Air, or Ship Transport:

• Transporter ID
• Transport document number
• Date of transport

Procedure

FAQ's