How to Generate E-Way Bills Online on E-Way Bill Portal
Electronic-Way Bill or E-Way Bill is a unique bill number and a document introduced under Goods and Tax Service (GST) and is generated for specific shipments/ movements of goods worth exceeding Rs. 50,000, both within states and interstates. A rule implied just three years ago forbids any GST registered person to transport/ ship goods exceeding the aforesaid value without the generation of an E-way bill.
This bill is to have a 12-digit EBN and is to be provided to the three major parties concerned with the goods: the supplier, the transporter and the respective receiver. Prior to this, the states used to issue individual and separate e-way bills which caused unnecessary contractions and tailbacks in the inter-state movements and thus came the need for the implementation of a national system applicable everywhere.
The purpose of this E-way Bill is to maintain a smooth affair of businesses and the transportation of goods by saving time and at the same time, this mechanism ensures the enforcement of GST laws on the goods throughout its transportation process. The other more important impetus of this is to keep a tab on the tax evasion attempts while it can also be a method to track the movement of goods.
Contents and Format of an E-Way Bill
An E-Way Bill consists of two parts, Part A and Part B.
- Contents of Part A or EWB 01 are:
- GSTIN Number of the Recipient
- Place of Delivery (Pin Code)
- Invoice Number/ Challan Number (with the date of issue)
- Value of Goods
- HSN Code
- If the Value of Goods is within and up to Rs. 5 Crores, the first 2 digits of the HSN Code will be required to mention
- If the Value of Goods exceeds Rs. 5 Crores, the first 4 digits of the HSN Code will be required to mention.
- Reasons for Transportation
- Transport Document Number (Goods Receipt Number/ Railway Receipt Number/ Bill of Lading Number or Airway Receipt Number)
- In Part B or EWB 02, the details of transportations need to be filed, such as the vehicle number in which the goods will be transported, etc. This shall be filed in the common portal by the transporter.
When to Generate an E-Way Bill?
To make it identifiable, certain categorizations have been formed with the transportation of goods exceeding the value of Rs. 50,000. In these stances, an E-Way Bill will be required to be generated for either each individual invoice or one for all invoices in aggregate, present in the mode of transportation. The times when an E-Way Bill will be required to be generated from the common portal are:
- When the goods are transported in regard to a ‘supply’
- In regard to a ‘Return’ or for intentions more than a ‘supply’
- When an unregistered person sends these goods to a registered person, the receiver is to generate and take necessary steps in the E-Way Bill generation as they would do if they were the supplier.
Moreover, to make it clearer and simpler, the supply of goods and the purpose of the transportation have been elaborated further that brings light on the instances of requirement:
- An E-Way bill will be required when a supply is made for a payment which may or may not be in the due course of any business.
- An E-Way Bill will be required when a supply is made without any payment but is with regards to any purpose of:
- Exchange/ Barter
Note: there are certain stances when the generation of an E-Way Bill is mandatory even when the value of the goods are below INR 50,000 and this applies on:
- Inter-state transport of Handicraft goods by any dealer who is exempted from GST registration
- Inter-state transportation of goods by any Principal/ registered job-worker to the unregistered job-worker.
How to Login to the E-Way Bill Portal?
Keeping in mind the wide-spread use of the portal, the login and generation process has been kept straightforward and plain sailing. Here’s the steps on logging in and accessing the web portal:
- Visit the official website of GST E-Way Bill System, https://ewaybill.nic.in/
- Click on the Login option and enter your User Name, Password and Captcha Code for authenticity and click the “Login” button
- After the successful corroboration, you’ll be redirected to the main page of the E-Way Bill Portal that opens up various options related to E-Way Bill Generation and Management.
- These options will consist:
- E-Way Bill (generating, updating vehicle number, cancelling and printing)
- Consolidated EWB (consolidating, updating and cancelling them)
- User Management
Documents Required for Generating a E-Way Bill
- Tax invoice, Bill of supply or Delivery Challan
- Transport Document Number
- Transporter Id and Vehicle Number
How to Generate E-Way Bills on E-Way Web Portal?
- On the main menu of the E-Way Bill portal after logging in click on the ‘E-Way Bill’ option and choose ‘Generate New’ from the drop-down list (sub-options)
- This will open the form for the generation of the E-Way Bill. This form consists of numerous fields, compulsory of which will be marked by a star. There are stars of two colors, the red star indicates the respective field is mandatory for E-Way Bill generation and the green star signifies information required compulsorily for the GSTR form.
- The form can be broadly divided into three parts based on the type of information needed:
Transaction Related Details
❖ Transaction Type (Outward/ Inward)
❖ Transaction Sub-Type (Based on the selected type)
❖ Document Type (Challan/ Bill/ Invoice)
❖ Document Number
❖ Document Date
Item/ Good/ Supply Related Details
- For an Outward (Supplier) transaction, the fields will be auto-updated with the business details and will have an option for additional changes/ edits. For an Inward (Receiver) transaction, the user will be required to fill the fields manually. These fields consist of the following information:
- Name of the Supplier
- GSTIN (in case of GST unregistered supplier, mention URP)
- Pin code
- After successfully filling out the form, click on the “Submit” option.
After this, the E-Way Bill shall be generated. Thereafter, the form will be forwarded to the transporter where they will have to enter the “Vehicle Number” and other necessary details if required.
Documents Required During the Transportation of Goods
- Bill/ Invoice/ Challan of Supply/ Delivery
- Transporter ID
- Transporter Document Number
- Date of Transportation
- Copy of the unique 12-digit EBN
Validity of E-Way Bill
The Validity of E-Way Bills depends on the distance the supply needs to be covered and the means of transportation. In general, a limit has been set to 100km.
- If the distance is less than 100km, the bill will be valid till one day prior to the pertinent/ relevant date.
- If the distance is above 100km, then for every subsequent 200km, the validity will extend by one day from the pertinent date.
However, if the delivery is delayed, the bill generator will be able to update and extend the validity before and after 4 hours of the expiry.
Exemptions of E-Way Bill
The generation of E-Way bill will not be required in the following instances:
- If the value of the goods is below INR 50,000
- If the goods are exempt from GST
- If the goods are being shipped with clearance from Customs Department from a port, airport, land customs stations or cargo complexes to a depot or station
- If the goods are being transported by non-motorized means of transportation
How to Generate E-Way Bills Online FAQs:
1. Is it possible to Update E-Way Bill details?
2. Can the E-Way bill be rejected?
3. How to Cancel an E-Way bill?
4. Who Should Generate?
5. What are the different modes of application?
6. Who generates the bill if the supplier is an unregistered person and the recipient is the registered person?
7. How many E-Way Bills are required to ship one consignment through multiple transporters?
8. Is the requirement for an E-Way bill limited to supply?
9. What is CKD/SKD conditions?
10. What is Line Sales?
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