The e-Way bill is a document introduced under the GST regime. This bill is generated before transporting or shipping goods worth more than ₹50,000 within state or interstate. A physical copy of the e-Way bill invoice must be present with the transporter or the person in charge of the conveyance of goods. It should include information related to goods, recipient, consignor and transporter. The eway bill was introduced nationwide on 1st April 2018. The e-Way bill portal can be used for e-Way bill generation (single and consolidated options), change vehicle number on an existing EWB, cancellation of generated EWBs.
The e way bill generation process can be carried out by you through the following mediums:
Through the online e-Way Bill portal: You can generate e way bills through the official eway bill portal by following a handful of simple steps.
Through SMS: To help taxpayers easily generate e way bills, the concerned government authorities have also allowed the creation of the same through an SMS facility.
Through the Android app: Wondering how to generate an e-Way bill through your phone? You can also generate new bills through an Android app. But, keep in mind that this application is not available on the app store. To get the app, you will have to select the ‘for mobile app’ option under the registration menu. Next, you will have to select your user type and then punch in the IMEI number of your phone. Once you do that, you will get a link that will help you download the app on your registered mobile number through an SMS. You will need to click on it to install the app and generate new e-Way bills.
Before taking a deep dive into the actual process of how to create an eway bill, we must take a look at a list of certain documents and credentials that must be in the possession of the person who is about to generate an e-Way bill. The list of the same can be found below:
The person must have an ID in his or her name or that of their establishment on the e-Way bill portal.
The invoices, bills and challans that are related to the consignment.
Transporter ID or the number of the vehicle in case the goods are being transported through roadways.
The transporter ID, the transport document number and date on the document if the goods are being moved with the help of a train, aircraft, or ship.
Before the goods are to be shipped, an e-Way bill has to be generated. The bill has to include the following details:
Details of the goods
The e-Way has to be generated:
When goods are to be supplied
The transactions are non-supply such as:
Return of goods
Export and/ or import
Semi/completely knocked down supply
Sale on the basis of approval
Supply of the goods that are for the purposes of fairs/exhibition
Goods that are for personal consumption.
Here is a step-by-step guide of e-Way bill generation for you:
Step 1: Login to E-Way bill portal, Enter your username, password and Captcha code and Click on ‘Login’.
Under ‘Transaction Type’, select ‘Outward’ if you are the sender or ‘Inward’ if you are the receiver. Then, you will be asked to fill in the subtype.
But, if you select ‘Inward’ as a transaction type, these will be your subtypes:
Now, you will need to select the type of document you are initially uploading.
Document Type: It can either be an Invoice, a bill, a challan, a credit note or a bill of entry. If the type of document you are uploading is unlisted, select ‘Others’.
Document Number: Enter the document/invoice number.
Note: Once the document's details have been submitted, you cannot change these details.
Now, you will need to enter your destination and origin details in the text boxes next to the words ‘To’ and ‘From’ respectively whether you are a supplier or a recipient.
Note: Enter ‘URP’ i.e. 'Unregistered Person’ in the GSTIN filed, if either of the supplier or receiver is unregistered.
Item Details: Fill in the details of the consignment (HSN code-wise) in the section that will follow. The subtypes of information that will need to be provided are:
Name of the product
Harmonised System of Nomenclature (HSN) Code
Applicable tax rates of CGST and SGST or IGST (To be expressed in %)
Tax rate of Cess (if any) in percentage terms.
Transporter details: It is mandatory to enter the mode of transportation & the distance travelled.
Apart from the above, Either of the details can be mentioned:
Format: AB12AB1234 or AB12A1234 or AB121234 or ABC1234
Note: You need to update the ‘My Master’ section first to proceed in case the products are used on a regular basis. The section is present on the dashboard itself.
Step 4: Finally, click on the ‘Submit’ button. The system will then validate the data entered or show an error message if there is any. In case there are no errors, your eway bill will be generated which will have a 12-digit unique number. It will look like this:
Lastly, take the printout of the bill and keep a copy with yourself and share the same with the driver of the vehicles as well as they will need to show the same to the concerned individuals while crossing state borders along with the goods.
An e-Way bill generation can be done by the following:
A registered individual who is either a consignee or a consignor, a transporter or a recipient in case the transit is through his/her owned or hired mode of rail/road/air transport.
An unregistered individual who is making the supply to a registered individual.
Bulk e-Way bills can be generated when the user has to generate multiple bills. Follow the steps given below to know how to prepare e-Way bill in bulk:
Step 1: You should have an EWB bulk converter or an MS excel file so that you can convert the multiple files of e-Way bills into one JSON file.
Step 2: As the e-Way bulk bill user you would have to go to “Generate Bulk”. You would find this under the e-Way bill option.
Step 3: Then, select the file and the JSON that you wish to upload. You would then have to upload the same file on the e-Way bill portal as well in order to generate the bulk bill.
Step 4: The JSON file would be uploaded if the system finds no errors. The e-Way bill generation will then happen.
In order to understand how to prepare e-Way bills, you should know the e-Way bill format. Take a look at the two parts of the bill:
GSTIN of the Recipient
The PIN code of the Place of Delivery
Challan Number or the Invoice
The estimated value of the goods being transported
The HSN code, or the last 2 digits at least
The reason behind the transportation
The TDN, Transportation Document Number
The number of the vehicle in which the goods are being transported
To print your e-Way bill, follow the below-mentioned steps:
Step 1: Once you have logged into e-Way bill with your credentials, you will need to click on the ‘Print EWB’ option that you will find under the ‘e-Waybill’ section.
Step2: Enter the relevant e-Way bill number -12 digit number and click on ‘Go’.
Step 3: Finally, you will be able to see your e-Way bill and an option to ‘Print’ or ‘Detailed Print’ the same on the bottom of it. Click on the option that suits you best.
If a taxpayer has not filed his or her returns for two consecutive tax periods in a row, their e-Way bill ID will be blocked. As a result of the same, they will not be able to generate new e-Way bills. The taxpayer’s ID will be unblocked only when a taxpayer goes ahead and files the GSTR-3B form. Then, all they will have to do is wait for 24 hours. You can learn more about e-Way Bill blocking and unblocking at Bajaj Markets.
In February of 2020, the e-way bill portal got linked to the long-established VAHAN system. It all started with the Vahan e-Way bill pilot run in the state of Karnataka. But now, the vehicle registration number will be automatically validated while generating new e-way bills.
Here are the latest updates on E-Way bill:
May 1, 2021 to August 18, 2021: The taxpayer would not have to face blocking of the e-Way bills in case of not filing GST 1 and GST 3B for March to May 2021.
August 4, 2021: The blocking of e-Way (because of non-filing of GST 3B) resumed from August 15, 2021.
June 1, 2021:
Suspended GSTIN would not eligible to generate an e-Way bill
To avail the ODC benefits for the movement of goods and facilitate the updation of vehicle details, the mode‘Ship’ has been revised to ‘Ship or Road cum Ship’. This has been done so that the user is able to feed in vehicle details where goods are originally moved by road.
If the goods come under the scope of the GST regimen and are valued over ₹50,000, the e-Way bill needs to be generated by either the consignor or the consignee if the goods are being transported by road in a vehicle owned by them, by railways or by waterways. If the goods are being taken across state borders by a third-party transporter by road, the transporter must generate the e-Way bill.
The e-Way bill can either be generated through the e-Way bill portal, the GST common portal, the SMS facility provided by the authorities in charge of all matters pertaining to e-Way bills or through the e-Way bill app.
Yes, if as a taxpayer, your mobile number is registered on the GST eway bill portal, you can generate e-Way bill from your mobile without login.
No. You cannot generate an e-Way bill without a valid transport ID or vehicle number.
You cannot generate a backdated e-Way bill. Even though the date at which the tax invoice was generated and the date of e-Way bill generation can be different, the e-Way bills always have to be present-dated.
No, you cannot club multiple invoices for the purpose of one e-Way bill, but you can generate one consolidated Eway bill if all the goods are being transported through a single vehicle.
Although recommended, it is not mandatory for the transporter to carry a printout of the Eway bill as these kinds of documents can also be carried digitally. If the tax invoice mentions the e-Way bill number, that would be sufficient.
A number of goods, such as the following are exempted from e-Way bill:
LPG for household supply
Kerosene oil under PDS
Natural or cultured pearls
Precious or semi-precious stones
Metals clad with precious metal
Liquor for human consumption
An E-way bill is not required if the goods are being transported:
From customs port/air cargo complex to an inland container depot or freight station
For a distance that is less than 10 km
Through a non-motorised conveyance
Include jewellery, personal or household effects.
No. in case goods are being transported for a distance that is less than 10 km (and within the state) from the place of business of the consignor to the transporter e-Way bill is not mandatory.