Eway Bill - Eway Bill System & E Way Bill Login

What is an Eway Bill?

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

Who can Generate a Waybill?

An Eway bill can be generated by the following groups of people:

• Registered Person: An Eway Bill must compulsorily be issued when items worth more than ₹50,000 in value are moved to or from a person registered, on the Eway Bill portal. A registered person or transporter may choose to generate and carry Waybill even if the value of goods is less than ₹50,000.

• Unregistered Person: People who are not registered on the Eway Bill portal are also required to generate eway bills. Additionally, they must also ensure that all the compliance requirements are fulfilled.

• Transporters: Transporters that will carry goods through means such as road, air, rail, etc., also need to generate e-waybills if the supplier has not done the needful.

However, if the supply of goods is from an unregistered person to a registered person, the recipient of goods has to make sure that an E-waybill is generated. A transporter is responsible to generate the ewaybill if, in case, the same has not been generated by the supplier.

In the case of unregistered transporters, they will be provided with a Transporter ID when registering on the Eway Bill login portal. You can read the step by step process on E-Way Bill Registration for different types of registered and unregistered users in our article How to Register for E-Way Bill.

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:

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.

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.

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

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

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), Enrollment for Transporter, and Eway bill for Citizens.

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

• 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.

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

• 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 Eway Bill: This drop-down box include 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 Eway 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 Eway 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 Eway 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.

1. GSTIN of Recipient: Mention the Goods and Services Tax Identification Number (GSTIN) of the recipient.
2. Place of Delivery: The pin code of the location where goods are delivered will be mentioned here.
3. Invoice or Challan Number: Fill in the invoice or challan number against which the goods are supplied.
4. Value of Goods: This indicates the consignment value of goods.
5. HSN Code (Harmonised System of Nomenclature): Enter the HSN code of the goods being transported. If your turnover is up to ₹5 Crores, you need to mention the first 2 digits of the HSN code. If the amount is more than ₹5 Crores, 4 digits of HSN code are required.
6. Reason for Transportation: The reason is pre-defined and you need to select the most appropriate option from the displayed list.
7. 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.

How to Generate an E Way Bill?

The E Waybill can be generated through SMS or via the website. Given below is the process of generating an E Way bill via SMS:

Step 1: Log in to the eway bill portal (ewaybillgst.gov.in). Click on “Registration” that appears on the left side of the dashboard. Select the “For SMS” option in the drop-down menu.

Step 2: Enter the registered mobile number on the screen. Click on “Send OTP” and enter the same in the box. Verify the OTP and click on “Exit”.

Step 3: After clicking on Exit, all the user IDs will be displayed on the screen.

Step 4: On selecting the relevant user ID, the mobile number will be auto-populated. Click on “Submit” and the eway bill will be generated.

Step 5: Click on “Submit” and the eway bill will be generated.

You can read the step by step process of Eway Bill generation through the website in our article How to Generate E Way Bill.

Benefits of an Eway Bill

• 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 Eway 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 Eway Bill is not Required

As per Rule 138 of CGST Rules, an e-way 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 eway 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 Eway bill if the value of the items is below ₹1 lakh.

Validity of E Way Bill

The validity of an Eway bill or a consolidated eway 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 Eway bill shall be valid for the period calculated as follows:

Documents Required for Eway Bill Generation

The following documents must be presented when generating an Eway 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)

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