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HOW TO GENERATE E WAY BILL?
Previously, you could register an e-way bill through SMS. However, now you can also do it online through the portal. Let’s first go over how to register using the internet.
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.
- You can generate an OTP and use it to create a user ID for the site.
For Transporters Unregistered under GST
- You need to upload the documents such as ID Proof , Address Proof and enter your username and password for the account and Click On Submit
- As soon as the documents are submitted a Transporter Id will be generated.
For Unregistered Suppliers
- If an unregistered supplier supplies goods, they must incur GST and the recipient needs to obtain an EWay Bill.
- Visit eWay Bill Website : Click Here to Visit
GST E-Way Bill Generation - Overview
The e-way bill is mandatory for all businesses transporting goods worth more than Rs. 50,000. The e-way bill must be filled out and submitted to the GST portal before the goods are transferred. This allows for more efficient tracking of the goods being transported.
DOCUMENTS REQUIRED TO GENERATE E WAY BILL
The following documents are needed when registering for an E-Way Bill:
- 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.
Who
When
Which Part
Excluding Over Dimensional Cargo
Less than 100 Kms
For Every additional 100 Kms or Part thereof
1 Day
Additional 1 day
For Over Dimensional Cargo
Less 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.
- 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 divided into two different parts: Part A, which must be filled out by suppliers and recipients of goods, and Part B which should be completed by the transporter of good within 10 days
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
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 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.