- Know all about e-Way Bill and the process to generate an e-Way Bill.
- See the Situations when an E-Way Bill is needed and when it is not needed.
- Check the documents required while generating an e-Way Bill.
As per the GST Rules, a transporter should carry an EWay Bill while carrying goods from one place to another. There are certain terms and conditions that have to be satisfied and then only you will have to generate the E Way Bill. The E Way Bill is generated through the eWay Bill Online Portal and the transporter has to generate it when he is transporting goods whose value is more than ₹50000. After the introduction of the eWay bill, a GST registered person cannot transport goods in a vehicle without this bill if the value of those goods exceeds ₹50000.
You can create an eWay Bill by visiting the official website of eWay Bill GST ewaybillgst.gov.in and through SMS or Android App. Once the eWay bill is generated, you will get a unique EWay Bill number.
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How to Generate E-way Bill Online on the Official Portal
You must explore the process of creating an e-way bill when you are transporting goods of a value of more than ₹50000. Just follow the steps given below to generate an e-way bill.
Make Sure you have the following details with you:-
- Registration on the Eway Bill Login Portal
- The Invoice/ Bill/ Challan related to the consignment of goods.
- Transporter ID or the Vehicle number if you are using a Road Transport.
- Transporter ID, Transport document number, and date on the document if you are using Rail Transport, Ship Transport, or Air Transport.
Steps to Generate Eway Bill
- Go to the Eway Bill online website and click on the Login Button present at the top-right corner of the page.
- Enter your Username, Password, and Captcha shown in the box, and then click on the Login Button.
- Now, go to the Eway Bill tab on the left-hand side of the page and expand it.
- Then click on the Generate New option in the expanded tab.
- Now Fill Up the Eway Bill Entry Form that appears in front of you:-
- Choose the Transaction Type: Outward (If you are a supplier) or Inward (If you are a recipient)
- Select the Sub-Type: if Chosen Inward the options will be Supply, Import, SKD/CKD, Job Work Returns, Sales Return, Exhibition or Fairs, For own use, Others and if chosen Outwards the options will be Supply, Export, Job Work, SKD/CKD, Recipient Not Known, For Own Use, Exhibition or Fairs, Line Sales, Others.
- Choose the Document Type: Invoice, Bill, Challan, Credit Note, Bill of Entry, Others. (Anyone)
- Then enter the Document Number or the Invoice Number.
- Choose the Date of the Invoice or Document or Challan.
- Fill in the From and To details and it means the contacting details of the sender and the receiver.
- Now enter the Details of the Consignment that will include Product Name, Description, HSN Code, Quantity, Unit, Value/Taxable value, Tax rates of CGST and SGST or IGST (in %), and the Tax rate of Cess, if any charged (in %)
- Fill up the Transporter Details and it can be either Transporter name, transporter ID, transporter Doc. No. & Date or the Vehicle number in which consignment is moving on.
- Finally, Click on the Submit Button after filling in all the details in the e-Way Bill Entry Form.
- Firstly, the system will validate all the details you have entered.
- Then it will pop-up notification if there is any error.
- If your request is processed successfully then an E-Way Bill will be generated consisting of all the details and 12 Digits unique E-Way Bill Number.
Implementation of Eway Bill?
The E-Way bill was implemented and came into action on the 1st of April 2018. It was implemented state-wise and gradually covered the whole country including every state and union territory. But Tamil Nadu has exempted the people of its state to generate an e-way bill if the consignment value is not exceeding INR 1 Lac.
Need for an Eway Bill
You need an e-Way Bill when there is a movement of goods in a vehicle and the value of those goods is more than INR 50000. The movement can be in a relation to Supply, Return, and Supply from an Unregistered Person. The following individuals need to Generate an e-Way bill:-
- Registered Person- A Person who is has a GST Number and GST Login.
- Unregistered Person
Situations when you Don’t Need an Eway Bill
- You are transporting the Goods through a non-motor vehicle.
- When the Goods are transported from Customs port, airport, air cargo complex, or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
- Consignments transported under Custom’s Seal and Supervision.
- Goods transported under Customs Bond.
- Transit cargo transported from or to Bhutan or Nepal.
- Transportation of goods caused by defence formation under Ministry of defence.
- Movement of Empty Cargo containers.
- Consignor transporting goods to or from a distance of 20 km and having Delivery challan.
- Movement of Consignment through rail where the Consignor of goods is the Central Government, State Governments or local authority.
- Goods specified as exempt from E-Way bill requirements as per the GST Rules.
Validity of the Eway Bill
- Over Dimensional Cargo- 24 Hours for Less than 20 Kms and Additional 24 Hours on every additional 20 Kms.
- Other than Over Dimensional Cargo- 24 Hours for Less than 100 Kms and Additional 24 Hours on every additional 100 Kms
Documents Required to Generate Eway Bill
- Bill of Supply or Invoice or Challan related to the consignment of goods
- Transporter ID or Vehicle number if the transportation is taking place through road.
- Transporter ID, Transport document number, and date on the document if the transportation is done by rail, air, or ship.