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File ITR Now Hire eCA NowWhat is e-way Bill? E-way bill Format, Rules, and Generation Process
What is an E-way bill?
The E-way bill is the acronym for electronic way bill. It is applicable to the movements of goods and services in the state or interstate transportation. it is a signed document that is required to be generated when the transferred goods or service products surpass the limit of Rs 50,000. In simple terms, it is an electronic document generated from https://ewaybillgst.gov.in/ on transferred goods and services. An e-way bill is a unique identifier that demonstrates the consignment status of the goods that are being transferred from one place to another.
Who should generate e-way bills?
Ever wondered who is eligible to generate the e-way bill? If yes then let's understand this briefly. The following are the cases when a person retaining GST registration is causing goods/services movement and should render an E-way bill. e-Way bills should be generated from a GST registered person when there is any movement or transportation of goods and services of more than Rs.50,000 value. The registered person can also generate an e-way bill if the valuation of goods/services does not exceed Rs.50,000. However, there is an option for the unregistered person. An unregistered person can also generate the e-way bill. An unregistered person pushes a supply to a registered person, then the receiver must confirm that all the compliances are conceded. A transporter moving goods via road, rail, air, etc., is required to generate an e-way bill if the supplier has not generated any E-way Bill.
Format of e-way bill?
There are two parts mentioned in the e-way bill format (Part A and Part B). Part A includes the details related to the consignments such as GSTIN number, place of delivery, document name, the reason for transportation, etc. Following are the details that need to be submitted accordingly. The GSTIN of the recipient should be submitted. The Pin code of the delivery place is to be mentioned. The challan number or invoice against which the goods are delivered should be presented. The value of consignment must be mentioned. HSN code of the goods which are transported. In case the turnover is up to Rs. 5 crores, then the first two digits of the HSN code should be mentioned. If the turnover is exceeding Rs. 5 crores, then the four-digit HSN code is needed to be mentioned.
Required Documents to generate the e-way bill
Following are essential documents to generate the e-way bill. Bill of supply/ Invoice or Challan relevant to the consignment of goods. Transporter ID or the vehicle number in case of transport by road. Transport by rail, air, or ship- Transporter ID. Transport document number, and date.
How to Generate an e-way bill through the e-way portal?
An e-way bill can be generated from the website of https://ewaybillgst.gov.in/ easily. In this article, we will understand the steps to generate an e-way bill on the government website. You will be required to have a GST registration and transportation registration. Step 1: The first step is to go to the E-Way bill generation portal at https://ewaybillgst.gov.in/ and click on the log-in button and put the asked details. Step 2: The second step is to choose the option âGenerate Newâ from the e-Way bill or select the main menu page to produce a new e-way bill.
Generating e-way Bill Online
Step 3: In this step, a new e-way bill generation form will appear. Fill in the necessary details equivalent to a GST invoice. Then there will be 2 options you have to choose from. Select outward only in case you are the supplier otherwise choose inward if you are the recipient. Feed the required details of the supplier and recipient along with GSTIN, wherever asked. After filling out the details in the provided field of the form, other details get pulled into the vacant fields. We would advise you to review all the details before proceeding to the next step. Step 4: In the fourth step you have to enter the descriptions of the Goods as follows- The Product Name and Description must be mentioned. HSN Codes for the Product should be mentioned. Quantity and Unit of the goods also required to be mentioned. Productsâ value with the tax rates. IGST /CGST rates are applicable to be mentioned. IGST would be applicable for inter-state transport and SGST/CGST for intra-state transportation. Step 5: After filling in all the necessary details, click on the âSUBMITâ button to create the e-way bill. The Portal shall display the e-way bill containing the e-way bill number and the QR Code that contains all the details in digital format. The printed copy of the e-way bill should be given to the transporter who will carry it throughout the movement of the goods till it is not handed over to the consignee. Step 6: Consolidate E-way Bill Generation - A consolidated e-way bill can also be produced which consists of all the important details of the transaction, regardless it is likewise so easy to create by providing just the âe-way bill numberâ in the provided field. Then click on âSUBMITâ to generate the consolidated e-way bill. An e-way bill is to be updated once it is created. Details of the transporter, consignment, distributor, and also the GSTIN number of both parties can be updated in the existing e-way bill provided the bill is not due on its validity.
E-way bill generation through SMS
Generating e-way bills through SMS is an ideal way for entities with limited transactions. Following are steps for E-way bill generation through SMS. Firstly you are required to log in to the e-way bill portal (https://ewaybillgst.gov.in/). Then, click on the âRegistrationâ option which seems on the left side of the dashboard, and select âFor SMSâ from the drop-down menu. Enter the registered mobile number shown on the screen. Click on âSend OTPâ. When you get the OTP or one-time password, enter the same in the given option âEnter OTPâ The next step is to âVerify OTPâ and then click on âExitâ. After clicking on Exit, all the user IDs will be shown on the screen. After this choose the applicable user ID from the drop-down menu. Once you do this then the mobile number will be auto-populated. Press on the âSubmitâ tab and the e-way bill will be generated.
Validity of E-way bill
The validity of e-way bills should remain as mentioned below- The following given validity will be applicable for everyone other than over-dimensional cargo. distance validity Less than 100 Km 1 Day For every 100 Km or part thereof Additional 1 day The validity for over-dimensional cargo is mentioned below- distance validity Up to 20 Km 1 Day For every additional 20 Km and thereof Additional 1 day 'Over Dimensional Cargo' refers to a cargo which is carried as a single inseparable unit and which surpasses the dimensional limits specified in the rule no.93 of the Central Motor Vehicle Act,1988. The appropriate date of the e-way bill generation and the time of validity would be calculated from the time at which the e-way bill is generated, and each day would be calculated as the time expiring at midnight of the day instantly following the date of generation of the e-way bill.
Conditions an e-way bill generation is not required
There are certain situations where the generation of an e-way bill is not compulsory. It is not compulsory to generate an e-way bill in the following circumstances:- Id the goods are being transported up to a distance of less than 10 km within the same state from the place of the transporter to the place of the consignee. If the goods are transferred to a distance of less than 10 km within the state from the place of the consignor to the place of the transporter for additional transportation. If the goods are moved by non-motorized transportation. If the goods are being transported from the port, air cargo complex, airport, and land station to an inland container station or a container shipment station for clearance by Customs. The e-way bill is not required to be generated when the following goods are being transported. Alcoholic liquor for human consumption Motor spirit (commonly known as petrol) Natural gas, Aviation turbine fuel Petroleum crude High-speed diesel
Frequently asked questions
Who needs e-way bills?
Is e way bill required within 50 kms?
What if EWAY bill is not generated?
Is way bill required within 10 km?
Can I cancel e way bill after 72 hours?
Is it mandatory to carry to e-way bill for the transporter during the transportation of the goods?
When was the e-way bill made mandatory?
Is e-way bill required below 50000?
Can e way bill be Cancelled after 24 hours?
Krishna Gopal Varshney
âKrishna Gopal Varshney co-founder & CEO of Myitronline.com. Myitronline is amongst the top emerging startups of Asia and authorized ERI by the Income Tax Department. A dedicated and tireless Expert Service Provider for the clients seeking tax filing assistance and all other essential requirements associated with Business/Professional establishment. Connect to us and let us give the Best Support to make you a Success. â