The E-way bill is a document introduced under the GST regime. This bill is generated before transporting or shipping goods worth more than INR 50,000 within state or interstate. A physical copy of the e-way 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 Eway bill portal can be used for eway bill generate (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 Eway 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: You can also generate new way 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 way bills.
Before taking a deep dive into the actual process of eway bill generation, 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 a 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 Eway 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.
Here is a step-by-step guide of e-way bill generation for you:
Under ‘Transaction Type’, select ‘Outward’ if you are the sender or ‘Inward’ if you are the receiver. Then, you will be asked to fill the subtype.
If you have selected ‘Outward’ as a transaction type, your subtypes will look like this:
But, if you select ‘Inward’ as a transaction type, these will be your subtypes:
Note: SKD and CKD stand for Semi Knocked Down goods and Completely Knocked Down goods respectively.
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.
Document Date: Enter the document date printed on the same.
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.
You will have to fill up the aforementioned information in a section which will look like this:
Transporter details: It is mandatory to enter the mode of transportation & the distance travelled.
Apart from above, Either of the details can be mentioned:
Transporter name, transporter ID, transporter Doc. No. & Date.
Vehicle number in which consignment is being transported.
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.
To print your Eway bill, follow the below-mentioned steps:
If a taxpayer has not filed his or her returns for two consecutive tax periods in a row, their Eway bill ID will be blocked. As a result of the same, they will not be able to generate new 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 Eway Bill blocking and unblocking at Bajaj MARKETS.
During February of 2020, the e-way bill portal got linked to the long-established VAHAN system. It all started with the Vahan eWay bill pilot run in the state of Karnataka. Butnow, the vehicle registration number will be automatically validated while generating new e-way bills.
If the goods that come under the scope of the GST regimen and are valued over ₹50,000, the Eway 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 Eway bill.
The Eway bill can either be generated through the Eway bill portal, the GST common portal, through the SMS facility provided by the authorities incharge of all matters pertaining to Eway bills or through the Eway bill app.
No. You cannot generate an Eway bill without a valid transport ID or vehicle number.
You cannot generate a backdated Eway bill. Even though the date at which the tax invoice was generated and the date of Eway bill generation can be different, the Eway bills always have to be present-dated.
No, you cannot club multiple invoices for the purpose of one Eway 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 Eway bill number, that would be sufficient.