An electronic way bill, more popularly known as the e-Way bill, is necessary for the commercial movement of all goods across state borders. All GST-registered businesses and individuals must generate an online e-Way bill for transporting all commercial goods above the value of ₹50,000.
By registering on the e-Way bill system via the web portal, you can streamline the movement of goods across India. Alternatively, you can also get the unique online e-Way bill via a text message with your registered mobile number.
You can download the official e-Way bill system login application from Google Play or the Apple App store to generate the e-Way bill. With this bill, the supplier, the recipient, and the transporter receive a green signal for transporting goods from Point A to B.
Read on to know when and how to generate an e-Way bill, and numerous benefits of e-Way bill.
Generating an e-Way bill prior to the transportation of goods across state borders is essential. Elaborated below is a list of actions for which you must ensure that an e-Way bill is generated.
You must know how to generate e-Way bill if you involve in the following:
Supply of goods with consideration
Goods supply without consideration
Supply includes the movement of goods on account of sales, purchase from an unregistered person, barter exchange or other reasons like inter-branch transfer. However, in certain instances, you may need to create an e-Way bill, even if the value of the goods does not exceed ₹50,000.
A list of those instances has been discussed below:
Inter-state goods transfer by a principal to a respective job worker
Transfer of handicraft goods between different states by a dealer who is exempted from GST registration
You can generate an online e-Way bill in multiple modes. Simply register your mobile number with details of the supplies. The e-Way bill can be generated by following the methods mentioned below:
Bulk Generation Facility
The e-Way bill generation varies for a registered and unregistered person. Here is a tabulated comparison to understand the differences between the two:
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 an 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 deliveries/consignments in one vehicle/conveyance, they can opt for the form GST EWB-02. By doing so, they can generate a complete e-Way bill for all supplies by entering 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 themselves. To do so, fill Part A of Form GST EWB-01 as per the invoice, bill of supply, or delivery challan given to them.
There are several cases in which no e-Way bill will be required when:
Specific goods are transported
Empty vessels travel
Goods are transported as per the customs bonds from ICD to customer port
Goods are transported in a non-motor vehicle
Goods are transported by defence ministry
Goods are transported via railways
Goods are transported with a delivery challan within 20 kilometres
Goods are transported through customs
e-Way bills can be generated via SMS or online system before the goods are transported from an unregistered person. To generate bills, you must fill in a number of details in the e-Way bill login system form
Details of goods and transporter are included in the bill, which are essential for the e-Way bill generation process. Following are the items necessary for generating an e-Way bill:
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
Following are the steps you must follow on the e-Way bill login system for generating e-Way bills:
Step 1: Access the e-Way bill website
Step 2: Enter your user details and CAPTCHA code
Step 3: Click on the ‘Login’ option
Step 4: Choose the ‘Generate New’ option under the e-Way bill options
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
All transporters carrying goods by air, rail, road etc., are all required to generate an e-Way bill if the supplier has not created one due to any reason. If the transporter does not generate the e-Way bill 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.
Yes, an e-Way bill can be rejected by the supplier or recipient if it has been generated by the transporter. The bill can be rejected within a timeline of 72 hours after its generation.
Yes, the validity of the e-Way 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.
No, you cannot amend the e-Way bill once generated.
No. Once an e-Way bill is generated it cannot be edited or modified. However, the Part-B of the form can be updated.
The e-Way bill must be generated for all kinds of goods except those that are exempted. Refer to the official e-Way bill rules on the portal to know of the latest exceptions.
According to the GST rule, a registered person under GST is not permitted to transport goods whose value is more than ₹50,000 without an e-Way bill. Hence, it is mandatory to be carried by the transporter with details of the consignment both for intrastate and interstate shipment.
According to e-Way bill rule, the bill must be carried together with goods if the consignment value crosses ₹50,000. Therefore, carrying the e-way bill by the transporter is a must.
You can extend the validity of your e-Way bill from 8 hours before and 8 hours after expiry.
In case, the information on an e-Way bill is incorrect, you can cancel the bill within 24 hours to generate a new one with correct details.