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e-Way Bill is an Electronic Way Bill to be generated on the e-Way Bill Portal for movement of goods. A GST registered person is required to generate an e-Way bill while transporting goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) on the portal ewaybillgst.gov.in.
Alternatively, e-Way Bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API.
When an e-Way Bill is generated, a unique e-Way Bill Number (EBN) is allocated and is available to the supplier, recipient and the transporter.
e-Way Bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry an e-Way Bill even if the value of goods is less than Rs 50,000.
Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the recipient (registered person) will be liable for generation of e-Way Bill.
Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
e-Way Bill is required to be issued by the registered person before the commencement of movement of goods where the value exceeds Rs. 50000 (either individually or in aggregate of all invoices). The movement of goods can be in either of these ways:-
By way of supply
Other than supply(means return, sale on approval basis, etc.)
Inward supply from an unregistered person.
For certain specified Goods, the e-Way Bill need to be generated mandatorily even if the value of the consignment of Goods is less than Rs. 50,000:
Inter-State movement of Goods by the Principal to the Job-worker,
Inter-State Transport of Handicraft goods by a dealer exempted from GST registration.
e-Way Bill is optional for Goods of value less than Rs. 50,000 (except in cases of mandatory e-Way Bill like the movement of Handicraft goods and movement of goods for Inter-state Job work)
If Goods are being transported by a non- motorized conveyance (Ex. Horse carts or manual carts)
If Goods are being transported:-
From 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
From ICD or CFS to a customs port, airport, air cargo etc under customs bond.
From one customs port/station to another one under customs bond
Goods transported under the customs supervision or customs seal
Goods transported within the notified area.
Where the goods being transported are transit cargo from or to Nepal or Bhutan;
If Goods are transported to a weighbridge within 20kms and back to the place of business by being covered under a Delivery Challan
Where Government or local authorities transport goods by rail as a consignor.
Goods transported are to/from the Ministry of Defence
Goods specified as exempt from e-Way Bill requirements in the respective State/Union territory GST Rules.
Transport of certain specified goods- Includes the list of exempt supply of goods; goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications
The generation of e-Way Bills implementation began from 1st April 2018. State-wise implementation of e-Way Bill system has seen a good response with all the States and Union Territories. However, reliefs have been provided to people of a few States by way of exempting them from e-Way Bill generation in case of monetary limits falling below threshold amount or certain specified items. For Instance, Tamil Nadu has exempted people of its State from the generation of e-Way Bill if the monetary limit of the items falls below Rs. 1Lakh. To know more of such reliefs for other States/UTs, visit Commercial tax websites for each of such States/UTs.
Validity is calculated from the date and time of generation of e-Way Bill-
For Over dimensional cargo having distance less than 20 kms- Validity of e-Way Bill is for One day. And for every additional distance over 20 kms or part thereof - One additional day.
Other than over dimensional cargo having distance less than 200 kms- Validity of e-Way Bill is for One day. And for every additional distance over 200 kms or part thereof- One additional day. Earlier this validity of one day is for 100 Kms but now it has been increased to 200 kms a day.
Transport by road - Transporter Id or Vehicle number.
Transport by rail, air, or ship - Transporter ID, Transport document number, and date on the document.
Invoice/delivery challan/Bill of supply related to consignment of goods.
There are some points to be kept in mind before generating an eway bill (for any method of generation either through web or sms based):
Registration on the EWB portal
The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.
If transport is by road - Transporter ID or the Vehicle number.
If transport is by rail, air, or ship - Transporter ID, Transport document number, and date on the document.
Step 1: Login to e-Way Bill portal. Enter the Username, password and Captcha code, Click on ‘Login’
Step 2: Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard.
Step 3: Enter the following fields on the screen that appears:
Select ‘Outward’ if you are a supplier of consignment
Select ‘Inward’ if you are a recipient of consignment.
Sub-type: Select the relevant sub-type applicable to you:
If transaction type selected is Outward, following subtypes appear:
If transaction type selected is Inward, following subtypes appear:
Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others if not listed
Document No. : Enter the document/invoice number
Document Date: Select the date of Invoice or challan or Document
From/ To Depending on whether you are a supplier or a recipient, enter the to / from section details.
Item Details: Add the details of the consignment (HSN code-wise) in this:-
Tax rates of CGST and SGST or IGST (in %)
Tax rate of Cess, if any charged (in %)
Transporter details: The mode of transport (Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part.
Apart from above, either of the details can be mentioned:
Transporter name, transporter ID, transporter Doc. No. & Date.
Vehicle number in which consignment is being transported.
Step 4: Click on ‘Submit’. The system validates data entered and throws up an error if any.
Otherwise, your request is processed and the e-Way Bill in Form EWB-01 form with a unique 12 digit number is generated.