The E-way bill, also known as an electronic waybill, is a paper required under the GST regime before transporting or shipping goods worth more than INR 50,000 within states. The courier or the person in charge of the conveyance must have a physical copy of the eway bill, which would contain details such as merchandise, buyer, consignor, and transporter.
As of the 23rd of March 2018, the generation of the eway Bill had been made mandatory from the date of April 1st, 2018. The inter-state implementation of the e-way bill is set to begin on April 1, 2018. The staggered introduction of the E-way Bill will begin on April 15, 2018. To carry out this staggered deployment, states were split into four classes.
A specific e-Way Bill Number (EBN) is made available to the provider, receiver, and transporter when an e-Way Bill is issued. The e-Way Bill replaces the Way Bill, which was a physical document used for the transportation of goods under the VAT system.
When Should the e-Way Bill be Issued?
Ideally, an eway Bill should be created before the start of the transfer of products worth more than INR 50,000. (either individual invoice or consolidated invoice of multiple consignments). The flow of commodities may be due to supply, non-supply purposes (such as returns), or inward supply from an unregistered user.
Who Should Generate GST Waybills?
|When a registered individual, either as a consignee (i.e., buyer) or consignor (i.e., seller), triggers the movement of goods/consignment in his/her vehicle or contracted vehicle, railways, air, or sea, either the registered person or the receiver must produce the e-Way Bill in Form GST EWB 01 electronically on the common portal by providing details in Part B.||Where an unregistered person induces the transfer of merchandise, either by his or her conveyance or through the services of a transporter, the e-Way Bill must be created by the unregistered individual or the transporter, using Form GST EWB-01.|
|When a registered individual moves goods and hands them over to a transporter for road transportation, but no e-Way Bill is produced, it is the transporter’s responsibility to produce the bill. In Part B of Type GST EWB, the registered individual will first provide details about the transporter. The transporter would then create an e-Way Bill based on the details provided by the registered individual in Part A of Form GST EQB 01.||When an unregistered person provides goods to a registered person and the registered person is identified as the unregistered person at the time of the consignment’s launch, the consignment is considered to be moved by the registered person. In this case, the licensed individual or transporter is responsible for completing the e-Way Bill formalities.|
When eway Bill is not Required?
In the following cases, it isn’t necessary to generate an E-way Bill.
- Non-motorized transportation is used.
- Goods shipped to the Inland Container Depot (ICD) or Container Freight Station (CFS) for Customs clearance from a Customs terminal, airport, air cargo complex, or land customs station.
- Goods that are supervised by Customs or are sealed by Customs.
- Goods that are shipped under a Customs Bond from an ICD to a Customs port or from one customs station to another.
- Cargo shipped to or from Nepal or Bhutan in transit.
- Movement of products triggered by a defense formation acting as a consignor or consignee under the Ministry of Defense.
- Empty Cargo containers are being shipped.
- Consignor shipping goods 20 kilometers between his or her place of business and a weighbridge for weighing, followed by a Delivery challan.
- The Central Government, State Governments, or a local body are the consignors of goods being shipped by train.
- Goods mentioned in the respective State/Union territory GST Rules as excluded from eway bill provisions.
- Transportation of certain listed commodities- Includes the list of excluded goods supplies, Annexure to Rule 138(14), goods treated as no supply under Schedule III, and certain schedules to Central Tax Rate notices.
How to Generate an e way Bill?
e-Way Bills can be produced using an online e-way bill system or by sending an SMS. Before the start of the transportation of goods for supply/other than supply/inward supply from an unregistered individual, the bill must be produced. [Supply is classified as selling goods for which payment has been made/ a branch transfer/ barter or exchange].
Requirements for an eway Bill Generation Process
- Registration on the E-way Bill portal
- An invoice/bill/Challan related to the consignment of goods in hand
- Transporter ID or Vehicle number [if it is by road]
- Transport ID, Transport Document number, and date on document [if the transport is by rail, air, or ship]
Step-by-Step Guide of E-way Bill Generation
Login to http://ewaybill.nic.in/.
Enter username, password, and captcha code.
Click on the ‘Login’ option.
Click on the ‘Generate new’, under the ‘E-waybill’ option appearing on the left top of the dashboard.
Enter the following fields:
Transaction Type, Sub-Type, Product name, description, HSN code, Quantity, Unit, and Taxable Value.
Print and carry the E-way Bill for transporting goods in the selected mode of transportation and conveyance.
Benefits of E-way Bill
- Traders do not need to visit tax offices to collect or submit waybill forms.
- The average waiting time at mobile squad reduces, as verifications for the E-way bill on a common portal.
- A trader while uploading gives the buying trader the identification who will automatically account for the transaction.
- Officials save monotonous work of collecting and matching it the manual way.
- Generation of GSTR-1 returns.
E-way Bill – FAQs
Q1. Is the E-way bill required if the shipment value per customer per day exceeds ₹50,000? How to take multiple invoices under a single e-way bill?
If the supplier is the transporter or not is a factor here. If he is the transporter, he must generate an eway bill for all invoices; if he is not, the transporter must generate an e-way bill for all invoices in the Vehicle.
Q2. How to cancel an E-way bill?
Where an e-way bill is created following this Rule, but goods are not transported or are not transported under the information included in the e-way bill. Within 24 hours of its generation, the e-way bill may be canceled. This can be achieved either directly on the shared portal or by a Facilitation Center that has been informed by the commissioner.
Q3. What is the Bar Code in the generated E-way Bill?
The eway bill number, as well as the user GSTN number on the bill, The date and time when the e-way bill was created. This will be used to check for any manipulation or change of the printed copy by comparing it to the information printed.
Q4. What business details does a transporter who is unregistered enroll with?
The details an unregistered transporter needs to give are PAN number, business type, business place, Aadhaar, or mobile authentication.
Q5. What responsibility and liability does a transporter carry in the E-way bill system?
Transporters transporting goods by road, air, train, and other modes of transportation must also create an e Way Bill if the retailer has not done so for whatever reason. Create an e-way bill based on details exchanged by vendors and consignors about the invoice/challan.