e-Way Bill Under GST

What is the e-Way Bill?

e-Way Bill is an electronic way bill for movement of goods under the Goods and Services Tax (GST) regime. It is a document that contains the details of the consignor, consignee, transporter, goods, and vehicle. It is generated on the e-Way Bill Portal or through SMS, mobile app, or API integration with the GST network (GSTN).

e-Way Bill is mandatory for the inter-state and intra-state movement of goods of value exceeding Rs. 50,000 in relation to a supply, for reasons other than a supply, or due to inward supply from an unregistered person. It is also compulsory for certain specified goods, such as handicrafts, inter-state transfer of goods by principal to job-worker, and goods transported by railways or airways.

The purpose of e-Way Bill is to ensure that the goods are transported in compliance with the GST law and to prevent tax evasion. It also facilitates the verification of goods by the tax authorities and reduces the harassment of transporters and traders by the officials.

What are the contents of an e-way bill?

The contents of an e-way bill are listed below:

• Details of the supplier (sender) including name, address, and GSTIN.
• Details of the recipient (receiver) including name, address, and GSTIN.
• Invoice or document number through which goods are being transported.
• Date of the document issued.
• Description of the goods being transported.
• Quantity and unit of measurement of the goods.
• Value of goods being transported.
• GST rate applicable to the goods.
• Transporter details including vehicle number.
• Place of delivery.
• Reason for transportation (e.g., supply, export, import, etc.).
• Validity period of the e-way bill.

E-way bill registration

E-way bill registration is a mandatory requirement for businesses involved in the transportation of goods exceeding certain thresholds under the Goods and Services Tax (GST) regime in India. To register for E-Way Bill, businesses must follow these steps:

1. Visit the official E-Way Bill portal designated by the government.
2. Click on the "Registration" tab and select "E-Way Bill Registration."
3. Fill in the necessary details such as GSTIN, legal name, and trade name of the business entity.
4. Provide the requisite documents including PAN card, Aadhaar card, business registration documents, and bank account details.
5. Verify the registration through OTP (One Time Password) sent to the registered mobile number and email address.
6. Upon successful verification, the business will receive a unique E-Way Bill registration number.
7. This registration number will be used to generate E-Way Bills for the movement of goods.

Businesses must ensure compliance with E-Way Bill regulations to avoid penalties and facilitate seamless transportation of goods across state borders. Businesses involved in vehicle purchases should also understand the tax implications through the GST on cars.

E-way bill rules

Under the Goods and Services Tax (GST) regime in India, the E-Way bill rules govern the movement of goods across state borders. Key provisions include:

1. Threshold: E-Way Bills must be generated for the transportation of goods exceeding specified thresholds.
2. Validity: E-Way Bills are valid for specific durations based on the distance traveled.
3. Documentation: Proper documentation including invoice details and transporter information is essential for E-Way Bill generation.
4. Compliance: Businesses must ensure adherence to E-Way Bill regulations to avoid penalties and delays in goods transportation.
5. Enforcement: Authorities enforce E-Way Bill rules rigorously to streamline tax compliance and prevent tax evasion.

For those looking to streamline compliance processes, learn more about GST registration.

E-way bill format

The E-Way bill format comprises essential information required for the seamless movement of goods under the Goods and Services Tax (GST) regime in India. It typically includes:

1. Header: Contains details of the supplier, recipient, and transporter.
2. Goods Description: Specifies the type, quantity, and value of the goods being transported.
3. Transport Details: Includes vehicle number, mode of transportation, and approximate distance.
4. Tax Information: Indicates GSTINs of the supplier and recipient, along with applicable tax rates.
5. Validity: Specifies the duration for which the E-Way Bill is valid.
6. QR Code: A unique QR code for easy verification by authorities.

Adhering to the prescribed E-Way Bill format ensures compliance with GST regulations and facilitates efficient logistics management. For more specific tax-related details, check out the GST state code.

Status of implementation of eWay bill in India

As of the latest update, the implementation of E-Way Bill in India has been successful and widely adopted across the country. Introduced under the Goods and Services Tax (GST) regime, the E-Way Bill system aims to streamline the movement of goods and enhance tax compliance. Businesses are required to generate E-Way Bills for the interstate and intrastate transportation of goods exceeding specified thresholds. The E-Way Bill portal provides a user-friendly platform for registration, generation, and management of E-Way Bills, contributing to smoother logistics operations and improved transparency in the supply chain. Overall, the implementation of E-Way Bill has facilitated better tax administration and reduced tax evasion.

For step-by-step guidance on filing returns, explore GST return.

What is the e-way bill login portal Home Page tabs?

On the main page, accessible without logging in, you'll find the following tabs:

1. Laws: Users can access rules, forms, notifications, and circulars related to E-way bills. Different forms such as EWB-01, EWB-02, etc., along with the latest notifications and circulars, are available here, organized state-wise.
2. Help: This tab provides access to user manuals, CBT (Computer Based Training), FAQs, advertisements, and tools. Notably, the 'Tools -> Bulk generation Tools' option allows users to download Excel templates, conversion tools, and sample JSON files for bulk generation or updating of e-way bills.
3. Search: Users can track or search for taxpayers registered under GST, transporters, products by HSN code or name, state-wise notifications, E-way bills, and more.
4. Contact us: This tab offers help desk phone numbers, links to the Grievance Redressal Portal for GST, and contact details of region-wise help desks to resolve portal queries.
5. Registration: New users can register on the E-way bill portal under various categories, including normal GST registered users, transporters, and citizens. The prerequisites for registration include GSTIN and a registered mobile number.
6. Statistics: Access e-way bill-related statistics since the launch of the system in India.
7. EWay Bill Login: Once accessed, users can log in using their user ID and password, with options to retrieve login credentials if forgotten.

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e-Way Bill login: How to access the e-Way Bill Portal?

e-Way Bill login is the process of accessing the e-Way Bill Portal using the GSTIN and password of the registered person or the transporter ID and password of the enrolled transporter. The e-Way Bill Portal is a common platform for generating, modifying, cancelling, and extending the validity of e-Way Bills. It also provides various reports and alerts to the users.

To log in to the portal, the user needs to follow these steps:

• Visit the official website of the e-Way Bill portal.
• Click on the ‘login’ button on the homepage.
• Enter the GSTIN or the transporter ID and the captcha code.
• Click on ‘send OTP’ and enter the OTP received on the registered mobile number or email ID.
• Click on ‘verify OTP’ and enter the password.
• Click on ‘login’ to access the portal.

Cases when e-Way bill is not required

The following scenarios do not require e-Way bill generation:

1. When using non-motor vehicles for transport.
2. When goods are moved from Customs ports, airports, air cargo complexes, or land customs stations to Inland Container Depots (ICDs) or Container Freight Stations (CFSs) for customs clearance.
3. When goods are transported under Customs supervision or seal.
4. When goods are transported under Customs Bond from ICDs to customs ports or between customs stations.
5. Transit cargo transported to or from Nepal or Bhutan.
6. Movement of goods by defense formations under the Ministry of Defense as consignor or consignee.
7. Transport of empty cargo containers.
8. When consignors transport goods to or from business premises and a weighbridge for weighing within a 20 km distance, accompanied by a delivery challan.
9. When goods are transported by rail, and the consignor is the Central Government, State Governments, or a local authority.
10. Goods specified as exempt from E-Way bill requirements as per respective State/Union territory GST Rules.
11. Transport of certain specified goods, including exempt supplies, as listed in Annexure to Rule 138(14), goods classified as no supply under Schedule III, and specific goods mentioned in Central tax Rate notifications.

Documents and details required to generate E-way bill

Consider the following prerequisites for generating an e-way bill:

1. Registration on the e-way bill portal is essential.
2. Keep the invoice, bill, or challan pertaining to the consignment of goods readily available.
3. For road transport, ensure you have either the Transporter ID or the vehicle number.
4. For transport by rail, air, or ship, provide the Transporter ID, Transport Document Number, and date specified on the document.

e-Way Bill: What are the features and functions of the e-Way Bill?

e-Way Bill is the term used to refer to the e-Way Bill document or the e-Way Bill number (EBN). EBN is a unique 12-digit number that is generated when an e-way bill is created on the portal. It is valid for a certain period of time depending on the distance of the movement of goods. The validity can be extended in case of delay due to unforeseen circumstances.

e-Way Bill has the following features and functions:

• It contains the details of the goods, such as the description, quantity, value, HSN code, tax rate, etc.
• It contains the details of the parties involved, such as the GSTIN, name, address, etc.
• It contains the details of the transporter, such as the transporter ID, vehicle number, mode of transport, etc.
• It can be generated by the supplier, the recipient, or the transporter of the goods.
• It can be modified or cancelled within 24 hours of generation, if the goods are not transported or the details are incorrect.
• It can be extended before or after the expiry of the validity, if the goods are not delivered within the specified time.
• It can be verified by the tax officials using the EBN or the QR code printed on the e-Way Bill.

e-Way Bill online: How to generate an e-Way Bill on the portal?

e-Way Bill online is the mode of generating e-way bills on the portal using the Internet. It is the most convenient and preferred way of creating an e-Way Bill as it provides real-time information and updates.

To generate an e-Way Bill online, the user needs to follow these steps:

• Log in to the e-Way Bill portal using the credentials.
• Click on ‘generate New’ under the ‘e-Way Bill’ option.
• Select the transaction type, such as ‘Outward’ or ‘inward’.
• Select the sub-type, such as ‘supply’, ‘export’, ‘Job work’, etc.
• Enter the details of the parties, such as the GSTIN, name, address, etc.
• Enter the details of the goods, such as the description, quantity, value, HSN code, tax rate, etc.
• Enter the details of the transporter, such as the transporter ID, vehicle number, mode of transport, etc.
• Click on ‘Submit’ to generate the e-Way Bill.
• Print or download the e-Way Bill for future reference.

e-Way Bill login in mobile: How to use the mobile app for e-Way Bill?

e-Way Bill login in mobile is the process of accessing the portal using a mobile device such as a smartphone or a tablet. It can be done through the mobile browser or the mobile app. The mobile app is available for Android and iOS devices and can be downloaded from the portal or the App Store. The mobile app provides the same features and functions as the portal, such as generating, modifying, cancelling, and extending e-Way Bills.

To use the mobile app for e-Way Bill, the user needs to follow these steps:

• Download and install the e-Way Bill mobile app from the portal or the App Store.
• Open the app and enter the GSTIN or the transporter ID and the password.
• Enter the OTP received on the registered mobile number or email ID.
• Click on ‘login’ to access the app.
• Select the desired option, such as ‘generate EWB’, ‘update vehicle’, ‘cancel EWB’, etc.
• Enter the required details and click on ‘Submit’ to complete the action.
• View or share the e-Way Bill from the app.

Challenges and difficulties of e-Way Bill compliance

e-Way Bill is an important compliance requirement under GST that ensures the smooth and transparent movement of goods across the country. It also helps in reducing the tax evasion and corruption in the transportation sector. However, it also poses some challenges and difficulties for the businesses, such as:

• The need to generate an e-way bill for every movement of goods of value more than Rs. 50,000, even for intra-state transactions.
• The need to update the vehicle number and the transporter details in case of change of conveyance or transfer of goods.
• The need to keep track of the validity of an e-way bill and extend it if required.
• The risk of penalty and confiscation of goods in case of non-generation or non-carrying of e-way bill or mismatch of details in the e-way bill and the invoice.

To overcome these challenges and difficulties, businesses need to adopt a smart and efficient e-Way Bill management system that can automate the generation, modification, cancellation, and extension of e-Way Bills. Such a system can also integrate with the GSTN and the accounting software of the business and provide real-time alerts and reports on the status of e-Way Bills.

e-Way Bill login in mobile: How to use the mobile app for e-Way Bill?

e-Way Bill login in mobile is the process of accessing the portal using a mobile device such as a smartphone or a tablet. It can be done through the mobile browser or the mobile app. The mobile app is available for Android and iOS devices and can be downloaded from the portal or the App Store. The mobile app provides the same features and functions as the portal, such as generating, modifying, cancelling, and extending e-Way Bills.

To use the mobile app for e-Way Bill, the user needs to follow these steps:

• Download and install the e-Way Bill mobile app from the portal or the App Store.
• Open the app and enter the GSTIN or the transporter ID and the password.
• Enter the OTP received on the registered mobile number or email ID.
• Click on ‘login’ to access the app.
• Select the desired option, such as ‘generate EWB’, ‘update vehicle’, ‘cancel EWB’, etc.
• Enter the required details and click on ‘Submit’ to complete the action.
• View or share the e-Way Bill from the app.

Validity of e-way bill

An e-way bill remains valid for specific durations determined by the distance travelled by the goods. The validity period begins from the date and time of e-way bill generation. For conveyances other than over-dimensional cargo, the validity is as follows:

Type of Conveyance Distance Validity of EWB

Other than Over Dimensional Cargo Less Than 200 Kms 1 Day

Other than Over Dimensional Cargo Every additional 200 Kms or part thereof Additional 1 Day

Over Dimensional Cargo Less Than 20 Kms 1 Day

Over Dimensional Cargo Every additional 20 Kms or part thereof Additional 1 Day

Bajaj Finserv Business Loan

One of the ways to implement such a system is to opt for a Bajaj Finserv Business Loan. Bajaj Finance offers collateral-free business loans up to Rs. 80 lakh at attractive interest rates and flexible repayment options. The loan can be used to invest in the e-Way Bill management system and other business needs, such as working capital, expansion, inventory, equipment, etc. The loan can be availed online in a hassle-free manner with minimal documentation and quick disbursal. Bajaj Finance also provides pre-approved offers and customised solutions to suit the specific needs of the business.

e-Way Bill is a crucial aspect of GST compliance that cannot be ignored or avoided by the businesses. It is essential to understand the rules and regulations of e-Way Bills and follow them diligently.