eway bill

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:

  1. Go to the e-way bill portal at https://ewaybillgst.gov.in.
  2. 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’.
  3. Enter your GST Identification Number on the new screen, enter the captcha code and click on ‘Go’.
  4. 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’.
  5. 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

  1. When should I extend the validity of the E Way Bill?
  2. 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
  3. Is it compulsory to choose the rate of tax when I enter the goods details?
  4. No, it is not compulsory to choose the tax rates when you generate the e-way bill.

  5. Where can I generate the e-way bill?
  6. The e-way bill can be generated on https://ewaybillgst.gov.in/.

  7. In case I have registered in the GST Portal, is it necessary to register in the eWay Portal?
  8. Yes, you must register on the eWay Portal even if you have registered on the GST portal.

  9. What if there is a wrong entry or mistake in the e-way bill?
  10. 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.

News About eWay Bill

  • CBIC extends the validity of e-way bills till 30 November 2020

    The Central Board of Indirect Taxes and Customers has extended the validity of the e-way bills till 30 November 2020. This move comes as the regulatory body has been extending the due date for certain other compliances under customs, central excise and service tax laws till 30 November as well.

    According to a notification by the board, the extension will be valid only for the e-way bills which were issued before the lockdown started. The validity of these e-way bills has been extended many times since the lockdown began at the end of March.

    With the validity extended, the move will help the labour industry who are involved in the transportation business given that several states have imposed state-wise lockdowns to curb the spread of COVID-19.

    03 Sep 2020

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