E-way Bill Generation

Process to register for an E-way Bill

What is an E-way Bill?

Who should generate E-way Bill?

• Registered Person – E-way bill must be generated when there is a movement of goods of more than Rs. 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry E-way bills even if the value of goods is less than Rs. 50,000.

• Unregistered Persons – An unregistered person who is supplying to a registered recipient. Here, the recipient will need to follow the compliance procedure since the supplier is not registered.

• Transporters – Transporters carrying goods by road, air, rail, etc., also need to generate an E-way Bill if the supplier has not generated an E-way Bill.

Required Documents to generate E-way Bill

1. Invoice/ Bill of Supply/ Challan related to the consignment of goods.

2. Transporter ID or vehicle number in case of transportation by road.

3. Transport by rail, air, or ship – Transporter ID, Transport document number, and date.

What are the contents of an E-way bill?

Part A -

• GSTIN of the recipient

• Reasons for transportation

• Invoice/Challan number and the date of issue

• Value of goods

• Transport document number (Goods Receipt Number /Railway Receipt Number/Airway Bill Number/Bill of Lading Number)

• HSN code

• Place of delivery (PIN Code)

Part B -

contains the details of the transporter (example: their vehicle number)

Type of Cargo	Distance	Validity Period
Cargo other than over-dimensional cargo on multimodal shipment in which at least one leg involves transport by ship	Up to 100 km	One day
Cargo other than over-dimensional cargo on multimodal shipment in which at least one leg involves transport by ship	For every 100 km or part thereafter	One additional day
Over dimensional cargo on multimodal shipment in which at least one leg involves transport by ship	Up to 20 km	One day
Over dimensional cargo on multimodal shipment in which at least one leg involves transport by ship	For every 20 km or part thereafter	One additional day

Cases when E-way bill not required:

1. When goods are transported with a non-motorized vehicle.

2. The total value of goods is less than INR 50,000.

Steps to generate E-way Bill on the E-way Bill portal

1. Login to the Eway bill system.

2. Enter the Username, password, and Captcha code; click on 'Login.'

3. Next, find the "e-Waybill" tab on the left-hand side and select "Generate New."

4. Enter the following fields on the screen that appears.

   1. Transaction type: Section "Inward" if you are a recipient of goods and "Outward" if you are a supplier.

   2. Sub-type: This seems to be based on whether you have selected the transaction type as inward or outward. Select the appropriate type.

   3. Inward

   4. Outward

   5. Document type: Select whether Bill/Challan/Invoice/Bill of entry/Credit Note or "others."

   6. Document No. : This is the invoice or challan number.

   7. Document Date: Enter the date on the invoice or challan.

5. Next, if you are a recipient or supplier, enter a To / From statement based on it. For an unregistered entity, "URP" can be entered instead of "GSTN."

6. Next, fill in the details of the items, such as the product name, its description—quantity, HSN Code, Total Price, Taxable Price, Tax Rate, Cess Rates.

7. Enter transportation details such as ID, doc. No. Or you can enter the transport vehicle number instead.

8. Finally, click submit. This will generate your e-way bill as EWB-01. A unique 12-digit code will be provided for each EWB-01. Below is an example.

How to print E-Way Bills?

1. Click on the 'Print EWB' sub-option under the 'e-Waybill' option.

2. Enter the relevant Eway bill number -12 digit number and click on 'Go.'

3. Click on the 'Print' or 'detailed print' button on the EWB that appears.

Modes of generation of E-way Bill

1. Generated online through the GST portal dedicated for e-way bill generation

2. Via SMS through registered Mobile Number. (A person who requires to create a single e-waybill or users who do not have access to the website have the option of using SMS to generate an E-way bill.)

3. Via API (Application Program Interface). For Example - oneGST application

4. Tool-based bulk generation of e-wayBills

5. Third-party-based system.

Cancellation of E-way Bill

The E-way bill can be canceled only after its generation when the goods have not been conveyed as per the details given in the E-way bill. E-way bills can be canceled directly on the electronic portal or through a facilitation center notified by the Commissioner. The cancellation period is within 24 hours of generation of the E-way bill. The E-way bill cannot be canceled if it has been verified in transit by the authorities.

Disclaimer: This article is intended for general consumption only. The information in the article was correct at the time of publication, but it is subject to change due to changes in government rules and regulations. The contents of the blog may not be copied unless prior permission is obtained.

Our GST guidebook and experts will help you with all your Goods and Services Tax Queries. Please contact us on [phone] to know more.