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What is an Eway Bill?

An Electronic Waybill, more popularly known as Eway bill, is necessary for the commercial movement of goods valued over Rs. 50,000 across state borders. The online E-way Bill Login portal through which you can generate the document in question is E-WayBill System. 

Alternatively, you can generate one through a text message or via the official application that is available on Google Play as well as the Apple app store. Once the way bill is generated, the supplier, the recipient, and the transporter receive a unique E-way bill number, which essentially greenlights the movement of goods from Point A to B.

When Should You Generate an E Way Bill?

The e-Way bill must essentially be generated prior to the transportation of goods across state borders. What you will find below is a list of actions for which you must ensure that an e-Way bill is generated. Read on to know more.

 You must generate an e-Way bill if you are indulging in the:

  • Supply of goods with consideration

  • Supply of goods without consideration

  • Inward supply received from an unregistered person

 Supply includes movement of goods not only on account of sales, but also for any other reason like inter-branch transfer, purchase from an unregistered person, and/or the barter exchange of goods. However, there are certain instances wherein an e-Way bill is to be created even if the value of the goods does not exceed ₹50,000. A list of those instances can be found below:

  • Inter-state transfer of goods by a principal to a job-worker by the principal or the registered job worker

  • Inter-state transfer of handicraft goods by a dealer is exempted from GST registration

Ways to Generate E-way Bill

The E-way bill can be generated by following the methods mentioned below:

  • SMS Facility

  • Bulk Generation Facility

  • Android Application

  • Web-based System

  • Site-to-Site Integration

Who Can Generate a Waybill

Registered 

Unregistered 

If a registered person, either as a consignee (i.e., buyer) or consignor (i.e., seller), initiates the movement of goods, either the registered individual or the receiver needs to generate an e-Way Bill.

When an unregistered individual allows the transfer of goods, either by the services of a transporter or through their own conveyance, the e-Way bill needs to be generated by the transporter or unregistered person.

Suppose a registered person transfers merchandise and hands them to a transporter for road transportation, and no e-Way Bill is generated.

In such cases, the transporter must generate the bill. The registered person has to send the details about the transporter. The transporter would then generate an e-way bill as per the details sent by the registered person.

If an unregistered individual supplies merchandise to a registered person and the latter is identified as the unregistered individual during the launch of the consignment, the consignment will be treated as moved by the registered individual. 

Here, it is the duty of the transporter or licensed person to complete the formalities related to the e-Way Bill.

 

Also, note that if a transporter supplies numerous consignments in one conveyance, they can opt for the form GST EWB-02. By doing so, they can generate a complete e-way bill by entering the e-way bill numbers of all consignments. On the other hand, when both consignor and consignee have not created an e-way bill, the transporter can do it by filling out Part A of Form GST EWB-01 as per the bill of supply, invoice, or delivery challan given to them.

Exceptions to E-way Bill

There are several cases in which no E-way Bill will be required:

  • When particular goods are transported

  • When empty vessels travel

  • Goods are to be transported as per the customs bonds from ICD to customer port

  • If goods are transported in a non-motor vehicle

  • If goods are transported by defence ministry

  • When goods are transported via railways

  • If goods are transported with a delivery challan within 20 kilometers

  • If goods are transported through customs 

How to Generate an E-way Bill

E-way bills are generated by either sending an SMS or by using the online E-way bill system. The bill should be produced before the goods are transported from an unregistered person.

Requirement for E-way Bill Generation Process

Following are the items necessary for generating an E-way bill:

  • Invoice

  • If the transport is by ship, rail, or air, the Transporter ID, Transporter document number and the date of that document

  • Transporter ID or Vehicle number

Step by Step Guide to E-way Bill Generation

Following are the steps one must follow for E-way bill generation:

  • Step 1: Visit the E-way bill portal.

  • Step 2: Enter your credentials and CAPTCHA code.

  • Step 3: Click on ‘Login’.

  • Step 4: Under the E-way bill options, click on ‘Generate New’ option.

  • Step 5: Provide details like Product name, Transaction Type, Sub-Type, HSN code, description, Taxable amount, Unit, Quantity, etc. 

  • Step 6: Print the E-way Bill to transport goods and keep it for future reference.

Eway Bill and E Way Bill Generation

What is the Eway Bill Login Portal?

The government has created a special Eway Bill portal, i.e. E Way Bill System (ewaybillgst.gov.in), that helps generate, manage, and cancel EWBs. The web portal can be used by taxpayers and transporters residing across the country. Previously, the portal could be accessed through ewaybill.nic.in but has since been redirected to ewaybillgst.gov.in on instruction of the GST Council. The current portal is maintained by the National Information Centre (NIC).

What are the E-Way Bill System Home Page Tabs?

The following tabs can be viewed on the E Way Bill System homepage:

1. Laws: The user can access information on rules, forms, notifications, and more through the ‘Laws’ tab on the homepage. Taxpayers and transporters can also find the latest notifications on government circulars and state-specific rules.

2. Help: The ‘Help’ menu carries several useful options that include User Manual, CBT, FAQs, Advertisement, and more. The tab enables taxpayers and transporters to resolve any issues that they may have pertaining to the EWB system.

3. Search: The ‘Search’ menu can be used for the following reasons:

  • Find HSN/SAC code or name of products and services

  • Understand the difference in length between the two PIN codes

  • Find transporters through GSTIN or transporter ID

4. Contact Us: This tab helps access the helpdesk’s regional contact information.

5. Registration: The ‘Registration’ tab allows new users to register on the E-Way Bill portal. This tab carries different options that include Eway Bill registration (for regular taxpayers), Enrolment for Transporter, and Eway bill for Citizens.

6. Login: The Eway Bill login assists taxpayers enter into the server. To undertake E-Way bill login, the user must provide:

7. Username: The username should be 8-characters-long but not more than 15. This user ID can include different characters like alphabets, special characters, and numbers.

8. Password: The password is an important component needed to undertake E-Way Bill login. It must contain at least 8 characters.

9. Captcha: Upon entering the username and password, the captcha code must be furnished to complete the E-Way login process.

Services Offered After Logging to E Way Bill System

When a user logs into the E-Way Bill system, he/she can access the following services:

Notification Panel: This panel offers the latest updates on the GST portal with notifications on Eway Bill.

Useful Stats: Here, the user can find different tiles giving the number of Way bills generated, rejected and cancelled.

Services: The left-hand side of the portal hosts the ‘Services’ tab. Here, you can find the following options:

1. E-waybill :

The drop-down box covers options like Generate New, Generate Bulk E Way Bill, Update Part B/Vehicle, Update Vehicle-Bulk, Extend Validity, Update EWB Transporter, Cancel, and Print EWB.

2. Consolidated E-way Bill

This drop-down box includes the following options,

  • Generate New: Click on this tab to generate a new consolidated e-way bill.

  • Generate Bulk: Through this tab, you can generate multiple consolidated e-waybills by simply uploading the filled-up JSON file.

  • Regenerate: This option allows you to update/change the transport details.

  • Print Consolidated EWB: Here, you can enter the consolidated E-waybill and print the same.

3. Reject  

You can reject the E-way bills generated within 72 hours or within the actual delivery of goods, whichever is earlier. 

4. Reports

This option lets you access different types of reports like Outward Supplies, Inward Supplies, and more.

5. My Masters

It lets you create a master list of Suppliers, Registered Customers/Clients, Products Offered, Transporters either one-by-one or in bulk using an Excel template.

6. User Management

This option enables large businesses to access multiple Branches/Warehouses established within different states/UTs to manage E-way bills independently. Independent users can create or freeze sub-users or change their access controls or also reset the password.

7. Registration

The user can select this option to register for the SMS facility or the Android application to generate E Waybill on mobile devices.

8. Update

Through this tab, GST-registered users can declare themselves as a transporter and obtain a unique transporter ID.

9. Grievance

Under this window, users can access their detention reports by entering the E-waybill number.

GST E-way Bill Format

The e-Way Bill format in GST comprises two parts: Part A and Part B.

Part A of the bill in Form GST e-Way bill 01 will consist of the details of the consignment, usually the invoice details.

  • GSTIN of Recipient: Mention the Goods and Services Tax Identification Number (GSTIN) of the recipient.

  • Place of Delivery: The pin code of the location where goods are delivered will be mentioned here.

  • Invoice or Challan Number: Fill in the invoice or challan number against which the goods are supplied.

  • Value of Goods: This indicates the consignment value of goods.

  • HSN Code (Harmonised System of Nomenclature): Enter the HSN code of the goods being transported. If your turnover is up to Rs. 5 Crores, you need to mention the first 2 digits of the HSN code. If the amount is more than Rs. 5 Crores, 4 digits of HSN code are required.

  • Reason for Transportation: The reason is pre-defined and you need to select the most appropriate option from the displayed list.

  • Transport Document Number: Either one of the Goods Receipt Number, Railway Receipt Number, Airway Bill Number, or Bill of Lading Number must be mentioned.

In Part B of Form GST e-Way bill 01, enter the vehicle number in which goods are transported. This will be filed by the transporter on the common e-Way bill login portal.

Benefits of an E-way Bill

The benefits of an E-way bill are as follows: 

  • Less documentation: The person in charge of the vehicle for movement of goods will never again need to convey physical copies as the RFID device is attached to the vehicle and the e-way bill can be verified through the device.

  • Cost reduction: This bill reduces the logistic cost with the reinforcement of proper invoicing and along these lines would reduce tax avoidance.

  • Efficient transportation: Eway bill system will increase the efficiency & speed of transportation. This will gradually help to reform the industry. No waiting time at the check post and faster movement of goods will result in optimum use of resources.

  • User-friendly: Eway bill system & portal is very user friendly and easy. The dealers can themselves download the e-way bill.

  • Easy and quick generation of E-way bill: There is no big task to generate e-way bills in the upcoming time. It will be made very easy because the government is working very lightly.

Cases When E-way Bill is not Required

As per Rule 138 of CGST Rules, eway bill is not required to be generated in the following situations:

  • Custom Transit: Transportation of goods from customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs.

  • Non-motorised Transportation: Goods transported by a non-motorised conveyance do not require an e-way bill.

  • Transportation in Custom Bonds: Transportation of goods under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station to the other or one customs port to the other.

  • Under Custom Supervision: Transport of goods under customs supervision or under customs seal.

  • Transit to Nepal and Bhutan: Transportation of goods that are transit cargo from or to Nepal or Bhutan do not require eway bill.

  • Exempted Goods: Transport of exempted goods.

  • Transportation by Rail Service: Transport of goods by rails where Central Government, State Government or a local authority is acting as a consignor.

  • Ministry of Defence: Movement of goods caused by the Ministry of Defence acting as a Consignor.

  • Unoccupied Cargo Container: Empty cargo containers can be transported without an eway bill.

  • Using Delivery Challan: Transport of goods for weighment and distance is less than 20 Kms between the place of business of the consignor and weighbridge. A delivery challan shall be made and carried during transportation.

  • Under the Central Tax Rate: Goods specified in schedule appended to notification no. 2/2017-Central Tax (Rate) dated 28.06.2017 is being transported, except for de-oiled cake.

Also, Check: Eway Bill Rules and Compliances

Status of Waybill Implementation Across India

There has been an increase in E-waybill generation since the implementation of the dedicated portal. The state-wise implementation of the portal has received a better response. However, authorities do understand the monetary limitations of certain states and union territories. Thus, these states/UTs have been exempted under certain criteria. For e.g., Tamil Nadu is exempted from the need to generate an E-way bill if the value of the items is below ₹1 lakh.

Validity of E-Way Bill

The validity of an E-way bill or a consolidated E-way bill is based on the distance the goods have to be transported. The validity of an e-way bill will be calculated from the date of E-waybill generation. An E-way bill shall be valid for the period calculated as follows:

SMS E-Way Bill Generation on Mobile

Taxpayers can generate their e-way bill via SMS. Features of SMS E-way bill generation on mobile via SMS are: 

  • Generating an SMS e-way bill is helpful for those individuals who undergo a limited number of transactions. 

  • Taxpayers can use this SMS e-way bill generation system in the event of emergencies, like at night or while travelling.

Enabling SMS E-Way Bill Generate Facility

Before carrying out transactions, taxpayers should register their mobile numbers on the GST e-way bill portal. This system responds to the registered mobile number on the portal for GSTIN. As soon as the user chooses the option ‘for SMS’ under main option ‘Registration’, the relevant screen is displayed. Then the user needs to insert the mobile number and OTP in order to register the mobile number.

  • Step 1: Access to Portal

The transporter or taxpayer should open the e-way bill portal and enter their credentials for logging in. 

  • Step 2: Register Mobile Number

After verification and registration of the mobile number, you can generate the e-way bill by using SMS.

Documents Required for E-way Bill Generation

The following documents must be presented when generating an E-way bill:

  • Invoice or supply challan of the goods consignment 

  • Transporter ID or vehicle number (for transport by road)

  • Transporter ID or vehicle number and date of document (for transport by rail)

  • Latest E-Way Bill News

 

Latest E-Way Bill News

In July, the production of e-way bills picks up

As the impact of the second pandemic wave fades, e-way bill production has picked up speed in July’21, signalling a better pick-up in financial healing. The average daily e-way bill generation in the first 11 days of July was 19.24 Lakhs, 5.6 percent higher than the June’s average and 49 percent more than the May’s figure. 2.12 crore e-way bills were created between July 1 and July 11. Increased e-way bill generation will result in increased GST revenues.

Businesses generated 5.5 crore in e-way bills in June’21, up from 3.99 crore in May’21, reflecting a significant recovery of commerce and business due to the reduction of pandemic cases and the relaxing of lockdowns. In April’21, 5.9 crore e-way invoices were created. With the second pandemic wave's impact decreasing and the vaccination campaign progressing, several sectors of the economy are likely to improve starting in July. The government's GST revenue has been strong in recent months, thanks to measures implemented to combat evasion, better compliance, and a movement of business away from the informal sector. A budding economic recovery, which appears to have been immediately undermined by the pandemic's second surge, also aided the situation.

- Jul 13, 2021

GST authorities will be able to get real-time data on commercial vehicles thanks to e-way bills being integrated with FasTag/RFID

With the incorporation of the e-way bill system with FasTag/RFID, GST officials now have real-time data on commercial vehicle movement on highways, which will aid in live surveillance of such vehicles and check GST evasion. Tax officers' e-way bill mobile application also has additional functionality that will provide them with real-time monitoring information of e-way bills and vehicles, allowing them to catch tax evaders who are misusing the e-way bill scheme.

The integration of e-way bills, RFID and FasTag will enable tax officials to conduct real-time vigilance on e-way bill enforcement by companies, as well as help in the prevention of revenue leakage by identifying cases of EWB recycling and non-generation in real time. These reports may be used by officers to perform vigilance and improve the effectiveness of the operation. These reports may also be used by officers in the audit and compliance wing to detect fraudulent transactions such as bill trading and EWB recycling.

- May 20, 2021

GST officials will be equipped with real-time data on vehicles travelling without a eway bill in the near future

The government is working on a system that provides GST officials with real time reports for vehicles moving without e-way billing to intercept stuck trucks on toll places and to monitor GST evasion. Tax officers will also be receiving research reports on recognition of e-way no-goods bills to help officers detect circular trading cases. It would also cover data about recycling eway charges for goods that are susceptible to tax evasion, which would assist tax evaders.

Since 1st of January 2021, the government has included RFID/FasTag in the e-way billing system, with details of the creation for the e-way bill for the goods being transported to the RFID by a carrier. In order to enhance fiscal enforcement, if the registered taxpayer has not filed a GSTR-3B return for two months in a row, the Government started blocking the generation of EWB bills. Furthermore, on one single invoice, the government has prevented the production of several EWBs. If an EWB with an invoice or document number is generated once, no-one else can generate the same invoice number in a different EWB.

The Rajasthan government has announced that the E-way bill cap will be increased to one lakh rupees on April 1st

The E-way bill cap has been increased to Rs. 1 Lakh with effect from April 1, 2021. The government is willing to alter an old notification issued on 6 August 2018. The government has announced the E-way bill cap for all goods except various tobacco products and Pan Masala, where movement begins and ends within the state of Rajasthan, without crossing its borders.

The proviso "Subject to insertion after table of a communication, provided that documents such as tax invoice, bill of goods, voucher, delivery challan or letter of entry, wherever applicable, are required even for intra-state exempted consignments." This notice will be in force with effect from 1 April 2021.

Eway Bill FAQs

✔️What is E-way bill?

E-way bill refers to a receipt which is generated on the E-Way Bill portal for the movement of merchandise. It is required for shipping goods above Rs. 50,000 irrespective of inter-state or intra-state transportation. It should contain detailed particulars of the consignee, location of delivery, invoice/challan number with date, type, and value of goods, consignor, and the transporter (vehicle number).

✔️Does the transporter have to generate the Eway bill?

Transporters responsible for carrying goods by road, air, rail, etc. are all required to generate an eway bill if the supplier has not generated one due to any reason. If the transporter does not generate the Eway Waybill when required, he/she may face a penalty of ₹10,000 or the tax sought to be evaded (wherever applicable), whichever is greater, and also be liable for the confiscation of goods and seizure of the vehicle.

✔️Can an E-waybill be rejected?

Yes, an E waybill can be rejected by the supplier or recipient if it has been generated by the transporter. The bill can be rejected within 72 hours of generation.

✔️Can the validity of an E-Way Bill be extended?

Yes, the validity of the Eway bill can be extended if the consignment does not reach the destination within the period of validity. However, the same is done in exceptional circumstances like law and order issues, natural calamities, and more.

✔️Can an Eway bill be amended post generation?

No, the Eway bill cannot be amended once generated.

✔️Can I edit the E Waybill?

Yes, the Eway bill can be edited through the official Eway Bill portal.

✔️Is Eway Bill necessary for all kinds of goods?

The Eway bill must be generated for all kinds of goods except those that are exempted. Refer to the official Eway bill rules on the portal to know of the latest exceptions.

✔️Why is an e-waybill necessary?

According to the GST rule, registered person under GST is not permitted to transport goods whose value is more than Rs. 50000 without an eway bill. It is mandatory to be carried by the transporter with details of the consignment both for intra-state and inter-state shipment.

✔️Which types of transactions need the e-way bill?

According to E-way bill rule, the bill must be carried together with goods if the consignment value crosses Rs. 50,000. Therefore, carrying the e-way bill by the transporter is a must. 

✔️When should I extend the e-Way bill's validity?

You can extend the validity of your E-way bill from up to 8 hours before and 8 hours after expiry.

✔️Where do I create an e-way bill?

You can generate an e-way bill via the E-way bill portal.

✔️What should be done if there is an error or incorrect entry in the e-way bill?

If there is any incorrect entry or error in the e-way bill, you cannot edit or correct it. The only solution for it is to cancel the old e-way bill and generate a fresh one.