Eway Bill - Eway Bill System & E Way Bill Login

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

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.

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:

• 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 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