Electronic-way bill or E-Way bill is a document that was introduced under the Goods and Service Tax (GST) regime on 1 April 2018 for the transportation or shipping of goods.
What is an E Way Bill?
E way bill, or Electronic-Way bill as it is also known, is a document that is necessary for transporting goods worth over Rs.50,000, be it an inter-state or intra-state transfer. An e-way bill can be generated on ewaybillgst.gov.in or through SMS or through the Android app. Once the generation of an e-way bill is complete, the supplier, the recipient as well as the transporter will receive a unique eway bill number, thereby allowing the transportation of goods from one point to another.
When to Generate E-Way Bill?
It is necessary to generate an e-way bill when goods are being transported in a vehicle, provided the value of the goods so transferred is at least Rs.50,000. The bill is generally issued when there is a supply of goods, and ‘supply’ in this case can refer to a transfer of goods in exchange for a payment or consideration in the course of business, a transfer of goods in exchange for a payment or consideration that is not in the course of business, a sale, a transfer, or an exchange/barter.
For any of the aforementioned movement of goods, eway bills should be generated from the portal.
Who Should Generate an E-Way Bill?
The circumstances under which a transaction is carried out determines who should generate an e-way bill. Here are the different scenarios and who has to generate the e-way bill under each:
|Scenario||Who must generate e-way bill|
|When goods are transported by the consignor/supplier in his own vehicle||The supplier|
|When goods are transported by the consignor/supplier in a vehicle that has been hired, or by vessel or by air or by railways||The supplier|
|When goods are transported by the consignee/recipient in his own vehicle||The recipient|
|When goods are transported by the consignee/recipient in a vehicle that has been hired, or by vessel or by air or by railways||The recipient|
|When goods are handed over by a registered supplier to a transporter||The transporter|
|When an unregistered supplier transports the goods in his own vehicle or a by a vehicle that has been hired, to a registered recipient||The recipient|
|When goods are handed over by an unregistered supplier to a transporter||The transporter|
Eway Bill Registration and Login
There are three types of taxpayers who can register for the e-way bill. They include registered suppliers, registered or unregistered transporters and unregistered suppliers. Here is the step-by-step registration process for taxpayers and registered transporters:
- Go to the e-way bill portal at https://ewaybillgst.gov.in.
- Locate ‘Registration’ at the top of the page and place the cursor on it. A drop-down menu will appear from which you will have to select ‘e-Way Bill Registration’.
- Enter your GST Identification Number on the new screen, enter the captcha code and click on ‘Go’.
- You will be redirected to a new page where you will have to generate a One-Time Password and verify it. Your details, such as the GSTIN, name, trade name, and address will be auto-populated on this page. Once you have cross-checked the details and ensured they are correct, click on ‘Send OTP’. The OTP will have to be entered and verified by clicking on ‘Verify OTP’.
- You will be redirected to a new page where you can create a new user ID along with a password.
How to Set User ID and Password
Here are a few things to keep in mind when setting your user ID and password:
- The user ID should contain 8 to 15 characters, which must include alphabets, numerals and special characters.
- The length of the password must be a minimum of 8 characters.
- The username and password must not be shared with anyone and must be kept securely.
eway Bill Validity
The validity of an E Way bill is mentioned in the table below:
|Distance to be travelled||Period of validity|
|Less than 100 kilometres (kms)||1 day|
|Every 100 kms thereafter||An additional day|
The validity period is considered from the time the E-Way bill is generated. Extension of the validity period can be issued by the commissioner for the transfer of certain goods. Details of the extension will be specified in the notification.
For over-dimensional cargo, the validity of the E-Way is mentioned in the table below:
|Distance to be travelled||Period of validity|
|Less than 20 km||1 day|
|Every 20 km thereafter||An additional day|
E-Way bill exemptions
Given below are the cases where the E-Way bill need not be generated:
- The transport of goods is via a non-motorised vehicle.
- In case the goods that are being transported have a customs seal and have been transported under customs supervision.
- In the case of transit cargo being transported to or from Bhutan or Nepal.
- In case the cargo containers being transported are empty.
- In case the consignor of the goods is the State Government, Central Government, or a local authority, and the goods are transported via rail, an E-Way bill need not be generated.
- In case goods are being transported from airports, ports, lands customs station, or air cargo to a Container Freight Station or an Inland Container Depot for the purpose of customs clearance.
- In case the goods come with a customs seal and are transported to a custom station from another customs station or to a customs port from an Inland Container Depot.
- In case the consignor transports goods from a place of business to the place where the goods must be weighed and vice versa. However, the maximum distance must be 20 kms and the delivery challan must be carried.
- If the Union Territory or State GST rules state that the goods that are being transported do not need an E-Way bill.
Documents Required to Generate an E-Way Bill
Here are the requirements to generate an e-way bill:
- Tax invoice
- Registered mobile number
- Product details
- Details of the recipient
- Details of the transporter
Penalty in case E-Way bill is not generated
In case an E-Way bill is not generated, there can a penalty of Rs.10,000 that can be levied. Apart from the penalty, the vehicle that is carrying the goods, as well as the goods being transported can be detained or seized.
eway bill FAQ's
- When should I extend the validity of the E Way Bill?
In case the consignment has not reached the destination due to one of the below-mentioned reasons, the validity of the E Way Bill can be extended:
- Trans-shipment delay
- Accident of conveyance
- Law and order issues during the transit
- Natural calamity
- In case there is any delay due to a breakdown
No, it is not compulsory to choose the tax rates when you generate the e-way bill.
The e-way bill can be generated on https://ewaybillgst.gov.in/.
Yes, you must register on the eWay Portal even if you have registered on the GST portal.
No corrections can be made on the e-way bill once it has been generated. In case there is a mistake, you must cancel the e-way bill and generate another one.
GST Other Pages
- Gst Benefits
- Gst Bill
- Gst Compensation To States
- History Of Gst
- Gst Limits
- Accounting Of Interest Tax Under Gst
- Composition Scheme Rules Under Gst
- Differences Between Gst & Previous Tax Structure
- Gst News
- Impacts On Gst
- Imports Under Gst
- Refund Process Under Gst
- Treatment Of Tds Under Gst
- Types Of Gst
- Voluntary Gst Registration