E-way Bill Registration

What is an E-way Bill? Who, when and how to register for the E-way bill and it's benefits.

What is an E-way bill?

E-way Bill is an Electronic Waybill for the movement of goods to be generated on the E-way Bill Portal. The E-way bill is a compliance mechanism that regulates the activity of goods. A GST registered person cannot transport goods in a vehicle whose value is more than Rs. 50,000 (single invoice/bill/delivery challenge) without an E-way bill generated on ewaybillgst.gov.in. It contains details of goods, consignor, receiver, and transporter. It can be generated electronically through the GSTN. When an Eway bill is generated, a unique E-way bill number (EBN) is allocated and is available to the supplier, recipient, and transporter.

This E-way bill was made mandatory for inter-state supplies from April 1, 2018, and for inter-state supplies from April 25, 2018, in some states (Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim, and Puducherry).

When should an E-way bill be issued?

An E-way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000.

An Eway bill is generated for:

  • Supply of goods

  • Non-supply transactions like

    • Export/import.

    • Line sales.

    • Return of goods.

    • Job work.

    • Sale on an approval basis.

    • Goods used for personal consumption.

    • Supply of goods for exhibition or fair.

    • Semi or completely knocked down supply.

When is an E-way Bill not necessary?

In the following cases, it is not necessary to generate E-way Bill:

  1. When non-motor vehicle transport is used, E-way Bill Number is not necessary.

When is it essential to have an E-way Bill?

  1. Transport of goods from a container depot (inland) or from a container freight station to the port and land customs station for clearance purposes by customs.

  2. The E-way bill is not necessarily about the movement of goods within the areas notified by the state concerned and after that by the rules.

  3. Goods transported under customs supervision or customs seal.

  4. Alcoholic liquor for human consumption for transportation of goods (which is outside the purview of the Act) and which are not recommended by the GST Council, such as petroleum, crude oil, high-speed diesel, motor spirits (commonly referred to as petrol Known in) natural gas and aviation turbine fuels, there is no requirement.

  5. Transport goods are transported to or from Nepal or Bhutan.

  6. An E-way bill is not necessary for goods that are not considered as Supply Schedule III of CGST Act, 2017.

  7. The movement of goods as a consignment due to the formation of defense under the Ministry of Defense.

  8. Transportation of goods by railway where a consignment of goods is central government, state government, or local authority.

  9. Goods specified as exempt from E-way bill requirements in the respective State / Union Territory GST Rules.

  10. A specified list of supplies discount transport goods in goods, rules fixed schedule to 138 (according to 14), the schedule has not been supplied by the III storage, central rate notifications.

Who should Register for the E-way Bill?

Registered businesses and unregistered transporters must complete E-way bill registration on the E-way bill portal, which can generate Eway Bill, which is now an essential element for the transportation or shipping of goods.

E-way Bill online Registration for Business -

The steps to register for the Eway bill -

  • Log on to ewaybill.nic.in

  • Click on "Registration" then "Eway Bill Registration."

  • Enter GSTIN number and Captcha, then click "Go."

  • Once the request is submitted, you will redirect one to an Eway bill registration form.

  • In the form, "Applicant Name", "Trade Name", "Address," and "Mobile Number" will be auto-populated.

  • Click on "Send OTP" to get the OTP on the registered mobile number. Once the OTP is received, enter the OTP on the system. Next, click on the "Verify OTP" post in which you will validate the OTP, and the Site will verify all the details on the e-way bill portal.

  • Provide the User ID or username to operate the newly created accounts on the E-way bill portal. Please note that the username should consist of approximately 8 to 15 alphanumeric characters and contain special characters. Once a request is submitted, the E-way bill portal will validate whether the given user ID or username exists.

  • After the user ID or username is approved by the E-way bill portal, provide a password. Please note that the password must have a minimum of 8 characters, which can be alphanumeric and contain special characters. Please note that the password will be case-sensitive.

  • Once both the user ID/username and password are valid and approved, the final registration request is presented. If there is an error, the system will pop up the appropriate error message. And, if all is well, the user ID/username with the password has been created and registered with the E-way bill portal, thus completing the process of E-way bill registration.

E-way Bill online Registration for Unregistered Transporter

An unregistered taxpayer will not have a GSTIN, using which anyone can register for an E-way bill on the portal. Thus, they will need to use an alternative method of E-way bill registration, i.e., using the business statement.

  1. Log on to ewaybill.nic.in

  2. Click on "Registration" then "Enrolment for Transporters."

  3. You will see an E-way bill registration form. Which will have some compulsory fields (marked as *) and some non-compulsory areas. The form will ask for some business details -

    1. Select your State(Select from a drop-down menu)

    2. Legal Name(Enter Name as per PAN)

    3. Trade Name, if any

    4. PANAfter entering the PAN No., click the "Validate" button, post which one will be allowed to fill the other fields.

    5. Type of Enrolment(Warehouse/Depot, Godown, Cold Storage OR Transport Services)

    6. Constitution of Business(Foreign Company, Partnership, Proprietorship, Public Limited, Private Limited, Unlimited OR Others)

    7. Particulars of Principal Place of Business

    8. Building No. / Flat No.

    9. Floor No.*

    10. Name of the Premises / Building

    11. Road / Street

    12. City / Town / Locality / Village

    13. Taluka / Block

    14. District

    15. PIN Code

    16. State

    17. Latitude

    18. Longitude

    19. *Contact Information (**You can add email or mobile number)

    20. Email Address

    21. Telephone Number with STD

    22. Fax Number with STD

    23. Nature of Premises(Own, Leased, Rented, Consent, Shared OR Others)

  4. Do you have the Aadhar number of the Proprietor or Main person of the Company / Firm (Select "Yes" OR "No")

    1. If "Yes" is selected, tick a box authorizing the GSTN to obtain one's details from UIDAI for verification.

    2. Aadhar No(Prop. or the Main person of Company / Firm)

    3. Name(As per Aadhar)

    4. Mobile No(As per Aadhar) – Once Mobile No. is entered, click on the "Verify Detail & Send OTP" button, post which an OTP will be sent to the registered mobile number.

    5. Verify OTP Received from AadharOnce the OTP is received and entered, click on the "Verify OTP" button, which will complete the Aadhar verification process.

      1. UploadAddress proof (Click "Choose file" to browse and then click "Upload." There is no file format or file size specified. However, (either can upload PDF or JPEG)

    6. ID Proof (Click "Choose file" to browse and then click "Upload." (There is no file format or file size specified. However, You can upload either PDF or JPEG)

    7. Login DetailsUserName

    8. Password

    9. Confirm Password

  5. Verification– Here, tick a box, confirming that all the details provided are correct

  6. Click "Save"

  7. Once the form is submitted, the E-way bill portal will generate a 15 digit Transporter ID or TRANS ID, along with the user credentials, thus completing the process of e-way bill registration.

  8. Now the transporter can provide this 15 digit Transporter ID to his clients so that when they include that in the E-way bill, the transporter will access the same on the E-way bill portal and enter the vehicle number for the movement of the consignment.

Benefits of Register E-way Bill -

  1. Cost reduction.

  2. User-friendly e-way bill system.

  3. Efficient transportation.

  4. Less documentation.

  5. Easy and quick generation of e waybill.

  6. No waiting time at the check post.

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 +91 8955002477 to know more.

Last updated