Under the e-way bill system, every transporter/taxpayer is required to generate an eway bill before starting the movement of goods. The person in charge of the transportation of goods is required to carry a supply bill, delivery challan, and a copy of the e-way bill. Registration on the e-way bill portal is compulsory to generate an eway bill, there are three kinds of taxpayers/ users involved:
Both registered businesses and unregistered transporters must complete the registration process on the portal to be able to generate e-way bills for transporting or shipment of goods.
Registration of e-way bills can be done on the official website at ewaybillgst.gov.in. All traders and transporters need to register before April 1
The following are the steps for e-way bill registration on the e-Way Bill portal:
Visit the official website ewaybillgst.gov.in.
On the homepage click on the ‘Registration’ tab and Click on ‘ e-Way Bill Registration ’ under it.
Now enter the GSTIN (Goods and Services Tax Identification Number) and the captcha code. Click on ‘Go’
Generate an OTP, the otp number will be sent on your registered mobile number, verify the same.
Create a new User ID and set the password. Once all the details are correctly filled, User ID and password will be created.
Eway bills are mandatory even if a transporter is unregistered, but the value of goods exceeds the above limit. Every unregistered transporter will be issued a Transporter ID, this ID will be mentioned on every e-Way Bill. Let’s have a look at the process for E way Bill registration by GST unregistered transporters:
To register, visit ewaybillgst.gov.in
On the home page under the registration tab select the ‘ Enrolment for transporters ’ option.
Enter the details in the Application at points 1-9 and Click ‘Save’
1. Select Your State
2. Enter Name as per PAN*
a) Fill in the Trade name if any
b) Enter your PAN* number
3. Type of Enrolment
Select the relevant option-
4. Constitution of Business*:
Select the relevant business form from the drop down-
Private limited company
Public limited company
others( If HUF, AOP, BOI and so on)
5. Principal Place of Business
a) Fill in the complete address of the place of business including all the red marked mandatory fields.
b) Contact information such as e-mail address, Landline number or Fax number (if any)
c) Nature of premises mentioned whether it is Own /leased /rented/ consent/ shared/ any other case.
6. Aadhar Verification
Tick mark the box to give your consent to the e-Way Bill System/GSTN. Fill in the following required details with respect to the authorised personnel of the Company/ the Proprietor/ the partner of the firm.
7. Upload Documents
Here you have to upload the valid documents from your system, one for address proof and one for ID proof in PDF and click on ‘Upload’. Once the documents are uploaded, then the file name appears on the right-hand side of each field.
8. Login Details
Set up a new unique username/ user ID and password and Click on check to see if the username you wish to set is already being used or not.
Tick mark against the declaration confirming the authenticity of the Information you provided on the application form and Click ‘Save’
With the introduction of the e-way bill, the harassment and corruption done by tax authorities are kept in check. The Eway bill generation system has also helped in standardising the registration and transportation process of goods across the country. E-way bills are mandatory for businesses that deal in the movement of goods and ensure smooth business operations. At Finserv MARKETS, we understand businesses and their requirements. With a collateral-free business loan, you can get the financial push you need for your business. You can avail a high loan amount of up to Rs. 30 lakhs at attractive interest rates. By applying for a Bajaj Finserv business loan with the Finserv MARKETS App you can get instant funds and quick approval on loan.
E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion.
As per the current e-way bill system, multiple invoices/delivery challans cannot be clubbed to generate one e-way bill. Each invoice/delivery challan shall be considered as one consignment and therefore, for each invoice, one e-way bill has to be generated.
Where the goods are transported for a distance upto 50 km within the State or union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier/recipient or transporter, as the case may be, may not furnish the details of conveyance.
Yes, e-way bills are required to be generated even in case of movement of goods within 10 km (Subject to relaxation in Rule 138(14)(d) for Intra state movement of goods). However, if the motorized vehicle is not used for transportation of goods for such a short distance, an E-way bill is not required.
E-way bills must be generated when there is a movement of goods of more than Rs. 50,000 in value to or from a registered person. A registered person or the transporter may choose to generate and carry e-way bills even if the value of goods is less than Rs. 50,000.