E Way Bill

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What is an E way Bill

E-way bill or Electronic-way bill is a type of document which was initiated and introduced under the GST regime that should be produced before transporting or delivering products worth more than INR 50,000 inside state or between state.

E-way bill can be created from the GST E-Way Bill Portal or through SMS. Before creating an e-way bill, the citizen must be enlisted on the e-way bill entryway.

The copy of an e-way bill must be available with the transporter or the individual responsible for the movement and ought to incorporate goods, for example, products, beneficiary, shipper and transporter. The e-way bill was taken off across the country on first April 2018.


Additional Read : What is e way bill?

Who Should Generate a n E Way Bill?

The E Way Bill can be easily generated by the registered taxpayer as well as the Non - registered taxpayer, whenever a Non-registered taxpayer supplies the goods to a registered taxpayer, the registered taxpayer needs to ensure about the goods.

Who Should Generate E-Way Bill - LegalDocs

Taxpayers who are Registered under GST


E Way Bill must be produced when there is a development of products of more than Rs 50,000 in incentive to or from a Registered Person. A Registered individual or the transporter may create and convey E Way Bill regardless of whether the estimation of products is not as much as Rs 50,000.

Unregistered Persons


Unregistered people are additionally required to produce e-Way Bill. However, where supply is made by an unregistered individual to an enrolled individual, the receiver ensures all the compliances are met as if they were the supplier.

Transporters


Transporters conveying goods by street, air, rail, and so forth additionally need to produce e-Way Bill if the provider has not created an e-Way Bill.


When to Generate an E Way Bill

E Way Bill will be created when there is a supply of goods in a vehicle of significant cost more than Rs. 50,000 either with a single invoice or with multiple invoices.

In case of an inward 'supply' from an unregistered taxpayer

  • The taxpayer who is in the purpose of sales of goods.
  • A taxpayer who is in the purpose of supply of services

An E Way Bill should be generated by a few specific products even when the value of the product is below 50000:

  • Such as interstate transfer of handmade products who are exempted by GST registration.
  • There are also some exemption who don’t have to generate E Way Bill
  • An E Way Bill should not be generated when the goods are transferred from one place to another in a Non - motor vehicle.
  • It is also exempted to get an E Way Bill when the goods are transported from customs port, airport, air cargo complex, or land customs station to an inland container depot (ICD) or container freight station (CFS) for clearance by customs.
  • While transporting Empty cargo containers.
  • Along with this the goods such as jewelry, household products, does not have to generate an E Way Bill.
WhoWhenWhich PartForm
GST Registered PersonBefore movement of goodsComplete Part AGST EWB-01
If Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goodsBefore movement of goodsComplete Part BGST EWB-01
Registered person is consignor or consignee and goods are handed over to transporter of goodsBefore movement of goodsComplete Part BThe registered person will furnish information about the transporter in part B of GST EWB-01
TransporterBefore movement of goodse-Way Bill will be created based on the information completed by the registered person in Part A of form GST EWB-01
GST Unregistered Person and Registered RecipientRecipient is considered to be same as that of the Supplier1) In case of an intrastate/intra-union territory transport of 10 km or less from a business place of the consignor to business place of the transporter with the intention of further transportation, the supplier or the transporter is not required to furnish the details of conveyance in Part B of FORM GST EWB-01. 2) In case of air/ship /railways making the supply, then consignor or recipient needs to complete Part A of FORM GST EWB-01.

How to Generate E Way Bill?

E Way Bill can be generated by Online E Way Bill registration portal and also through SMS, let us first understand the Online way of registration of an E - way bill.

For Registered Transporters under GST

  • Visit The E - way bill portal for generation of E - way bill, later visit registration tab and click on E - way bill registration.
  • Here you can generate an OTP and submit, and later you can create your user Id and Password.

For Transporters Unregistered under GST

  • The transporter needs to upload the copy of the documents such as Identity proof, Address proof, enter username and password for your account and click on submit.
  • As soon as the documents are submitted a Transporter Id will be generated.

For Unregistered Suppliers

  • In case an Unregistered supplier supplies goods from one place to another and to a registered taxpayer under GST, the recipient needs to apply for E Way Bill.

Additional Read : Generate E Way Bill

Steps to Generate E Way bill from Government Portal

  • Visit Online E Way Bill registration portal.
  • Create your own login credentials and enter the website by providing valid credentials.
  • E Way Bill System Login
  • Later click on “Generate new” option and main menu page will be displayed with a new generation form.
  • E Way Bill Main Menu
  • Fill all the required details related to invoice in the form which is displayed on the screen.The supplier has to select Outward and the receipt has to select Inward option. Details of the supplier and the recipient have to mentioned in the form.
  • E Way Bill Entry Form
  • As soon as the details of the supplier and the recipient are filed you have to mention the details of the Goods which are supplied. Enter Goods description such as. 1) Product name which is similar to the description name 2) IGST (Inter-State Goods and Services Tax), SGST (State Goods and Services Tax) and CGST (Central Goods and Services Tax) details should be mentioned, IGST is for the transportation done Inter-State. SGST and CGST are for Intra State Transport.
  • E Way Bill - Goods Description
  • Mention all the required details and click on “Submit” to generate E - waybill.
  • E Way Bill - Example - LegalDocs

    Documents Required to Generate E Way Bill

    While registering for E Way Bill the Transporter, Supplier and the Recipient should have the following mentioned documents:

    • Invoice or Delivery challan can be utilized for E Way Bill generation.
    • When the Goods are transported by road, you need Vehicle number and Transporter Id which has to be filed in Part B of E Way Bill.
    • When the goods are transported by rail, air, or ship you require Transporter ID, Transport document number, and similar date on the document.

    Validity of E Way Bill

    The validity of E - way bill depends on the distance traveled by the vehicle who is holding goods in it for Transportation procedure.

    For Over Dimensional Cargo, if the distance is below 20 km the validity is for a day. And for every additional 20 kms the day will increase by 1.

    For the vehicles which do not come under Over Dimensional cargo, if the distance is below 100 km the validity is for a day. And for every additional 100 kms the day will increase by 1.

    WhoWhenWhich Part
    Excluding Over Dimensional CargoLess than 100 Kms

    For Every additional 100 Kms or Part thereof
    1 Day

    Additional 1 day
    For Over Dimensional CargoLess than 20 Kms

    For every additional 20 Kms or part thereof
    1 Day

    Additional 1 day

    E Way Bill Exemption

    There are specific goods and transactions which do not require E Way Bill and are exempted from the generation of E Way Bill.

    Exemption for Goods
    • Natural or cultural stones or pearls or precious stones.
    • Kerosene Oil under PDS.
    • Liquid petrol gas for the supply of household and non-domestic use.
    • Currency
    • Jewelry
    • Curd, Lassi, Any Milk product.
    • Fresh or Pasteurized milk
    • Fruits
    • Vegetables
    • Animals (Living), Plant and trees.
    • Animal flesh, meat
    • Salt
    • Rice or wheat flour which does not contain a specific brand.
    • Stationery products
    • Unprocessed tea leaves
    Exemption for Transactions

    Generation of E Way Bill is not mandatory for the goods which is below the threshold of 50000 rupees and being transported from one place to another.

    • In case the goods are transferred by Non - motorized vehicles.
    • If the port, airport, air cargo complex, and land customs station to an inland container depot (ICD) or a container freight station (CFS) for clearance by Customs.
    • Goods transported within the area which is notified.
    • Goods which are transported to the Ministry of Defence.

    GST E Way Bill Format

    GST E Way Bill is segregated in two different types Part A and Part B, Part A has to be filed by the supplier and recipient and Part B is for the Transporter,

    The GST E Way Bill contains following details such as:

    GST EWB Part A

    • GSTIN of the Supplier and the recipient.
    • Place of dispatch with Pin Code.
    • Place of delivery with Pin Code
    • Invoice or Challan number with a value of goods and date.
    • Alteast 2 digit of HSN code.
    • Reason or description for the purpose of Transport.

    GST EWB Part B

    • Transporter Id
    • Vehicle number
    Additional Read :E Way Bill System
    Frequently Asked Questions on E Way Bill
    E Way Bill Non Compliance and Implications

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    GST E-way Bill FAQs

    If an invoice is to be split into 10 separate vehicles, How many e way bill needs to be generated

    You have to generate 10 E-way bills here on the basis of delivery challan.

    Who all can generate the E Way Bill?

    The supplier, the transporter and the recipient can generate E Way Bill. E way bill is used for the purpose of transportation of goods from one place to another.

    If there is a mistake or wrong entry in the E Way Bill, what should be done?

    If there is any mistake while generating E way bill then it cannot be edited, there is only one option of cancellation of E way bill

    Which types of transactions need E Way Bill?

    For transportation of goods (all types of transactions) such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from unregistered persons e-way bill is mandatory

    What is the validity of E Way Bill?

    The validity of the E Way Bill for 100km lasts for 1 day, and for every next 100 km, the validity increases for 1 day.

    What to enter if the person does not have a transporter id and want to fill part A?

    As per the rules, it is not possible to fill part A without the transporter Id.

    What are the prerequisites for generating E Way Bill?

    You need to have valid invoice number for generation of E waybill

    What are the documents required for generating E waybill?

    The documents required for E waybill generation is Invoice, Delivery challan if the goods are supplied within the state.

    What if the unregistered taxpayer has to fill the details in GSTIN column?

    If the taxpayer does not have GSTIN then he has to enter URP(Unregistered Person) in GSTIN column.

    Before submission, the system is not allowing to edit the details. What is the reason?

    The system allows editing the details of e-way bill entries before submission. However, if the products/commodities details are entered, it will not allow editing some fields as the tax rates will change.

    How to verify the authenticity of E waybill?

    The validity of E waybill can be checked by entering E waybill number (EWB no), E waybill date (EWD), Generator ID.

    Does multiple invoices require multiple E way bill?

    Yes, multiple invoices require multiple E waybill.

    What if the validity of E waybill expires?

    If the validity of E way bill expires the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature or trans-shipment, the transporter may extend the validity period after updating reason for the extension and the details in PART-B of FORM GST EWB-01.

    Can the validity of E way bill be extended?

    Yes, the validity of e way bill can be extended, only you have to update the reason in the Part B.

    Who can extend the validity of E way bill?

    The transporter who is carrying goods can extend the validity of E way bill.

    Who has the right to reject the E way bill?

    The person who has received the E way bill request (the recipient) has the right to accept or reject the goods through E way bill within 72 hours. In case the E way bill is not rejected or accepted within 72 hours then the application will be automatically get accepted.

    What is meant by consolidated E way bill?

    Consolidated E way bill is a document which for various consignment, which means when a single vehicle is carrying various goods, they have to apply for consolidated E way bill.

    Without Invoice no. whether person can generate EWB

    Yes, it is possible to generate the E-way bill without the Invoice number, they have to mention the document number while generating the e-way bill such as, Tax invoice, Bill of supply, Bill of entry, Delivery challan, credit notes etc.

    without Buyer GSTN whether we can generate E waybill

    Yes, we can generate the E-way bill without the buyer GSTIN, you just have to mention the URP.

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