E -way bills: what are they?
Electronic Way Bill is referred to as e-way bill. An electronic waybill for goods is known as a Commodities and Service Tax (GST) E-way bill. The GST Portal must be used to create an E-way bill for any GST-registered taxable person transporting goods worth more than Rs. 50,000.
E-Way Bills can be created and distributed to clients or suppliers instantly with the push of a button. The method for altering the movements of commodities is laid forth in the E-way bill regulations. It should be noted, nevertheless, that the E-way bill implementation was postponed when the GST Act went into effect on July 1st.
Who need to create an E-Way bill?
The following situations necessitate the creation of an E-way bill by a person who has a GST registration and is causing the transportation of goods.
When products are moved to or from a verified individual for a value more than Rs. 50,000, E-Way Bills are generated. If the value of the products is lower than Rs. 50,000, the tax payer can even produce an E-way bill.
A person who isn't registered should end up creating an E-way bill. When an unregistered person provides products or services to a registered person, it is the receiver's responsibility to make sure all conditions are met.
In order to transfer the goods by land, air, train, etc. if the provider has not provided an E-way Bill, the transporter must.
Documents necessary to produce E-Way Bills
What records are necessary to create an E-way bill?
Valid invoice, bill of supply, or challan for the delivery of items
The vehicle number or transporter ID, if a road transport is involved
Transporter ID, Transportation document number, and date—whether by ship, rail, or air.
What does an E Way bill look like?
The E-way bill is organized into Parts A and B. The information pertaining to consignment, often the invoicing details, is gathered in Part A of the E-way bill. So, it's necessary to submit the information below.
The recipient's GSTIN must be provided.
It is essential to include the shipping destination's Pin code.
The number from the invoice or challan for which the goods were supplied must be provided.
It is essential to disclose the consignment's value.
It is necessary to input the HSN code for the goods being shipped. The HSN code's first two digits should be mentioned if the turnover is up to INR 5 crores. A four-digit HSN code is needed if the revenue is greater than INR 5 crores.
The purpose of the trip should be determined in before, and the best one should be chosen.
It is necessary to include the document number for the shipment. There are numbers for the goods receipt, the railway receipt, and the airway bill.
How to Produce an E-Way Bill
An "electronic way" bill for the movement of commodities is known as an E-Way Bill (EWB), and it can be created on the E-Way Bill Portal. Any seller or transporter transporting goods valued at more than Rs. 50,000 (single invoice/bill/delivery challan) in a single vehicle is required by GST Council regulations to carry a GST e-way bill. The manufacturer or the company that transports the products must register with the GST in order to receive a GST E-Way bill. This law will go into force on April 1st, 2018.
The portal generates a unique E-Way Bill Number (EBN) and assigns it to the registered supplier, receiver, and transporter once the E-Way bill has been issued using the required credentials. In this post, we examine the procedures for creating an e-way bill on the official website.
How to create an electronic waybill using the electronic waybill gateway
The GST E-Way Portal allows users to produce e-way bills. You must be registered for both GST and transporters in order to utilize the platform.
Step 1: Open the E-Way bill generation website at https://ewaybill.nic.in/ and log in using your credentials.
Step 2: From the E-Way bill-Main menu page, select the "Generate New" option to start a new E-Way bill.
Online e-way Bill Generation
Step 3: A fresh EWB bill generation form appears. To create a GST invoice, enter the necessary information.
If you are the recipient, choose inward; if you are the supplier, choose outward. Add the recipient's and supplier's information, as well as the GSTIN, if applicable.
When a registered GSTIN is put in the form's designated field, other information is automatically filled in for the vacant fields. Before proceeding to the next step, verify the details.
Enter Goods Description
Step 4: The information to be filled out on the second half of the page is as follows:
Similar to a tax invoice, you must fill out the Product Name and Description fields.
You must enter the product's HSN code. HSN code can be found here.
The goods' quantity and unit.
Both the product's value and the tax rate.
Relevant IGST or CGST rates for interstate transportation, IGST would be applicable, and for intrastate transportation, SGST or CGST.
Distance of the trip roughly, as well as the transporter's name and ID. The E-Way bill's validity will be evaluated by this.
Step 5: Create an E-way bill
Click "SUBMIT" to produce the EWB after providing all the required information. The E-Way bill, which includes the QR Code with all the information in digital form and the E-Way Bill number, will be shown on the portal. The printed version of the bill should be given to the transporter, who will carry it the entire way until it is turned over to the consignee.
Step 6: E-way Bill generation should be centralized.
By entering simply the "E-Way bill number" in the required area, a consolidated EWB that comprises all the transactional details can also be easily constructed. To produce the combined EWB, click "SUBMIT".
After being created, an E-Way bill can be modified. If the E-Way bill is still in effect and is not past due, information on the transporter, the cargo, the consignor, and both parties' GSTINs can be changed.
E-way bill validity
Mobile Generation of SMS E-Way Bills
The creation of SMS e-way bills is perfect for businesses with a small amount of transactions because it would be wise to utilise other techniques for larger volumes.
The facility for creating SMS e-way bills can also be used by taxpayers in an emergency, such as one that occurs at night or while they are driving.
Enabling the facility for SMS E-Way Bill Generation
The taxpayer must first register his or her Mobile phone number on the GST e-way bill portal before engaging in any transactions. The system only permits and reacts to mobile numbers that have been registered on the portal for a specific GSTIN.
The following screen appears if the user chooses the "for SMS" option beneath the main "Registration" option.
To register a mobile number, the user must enter it and successfully complete the OTP.
The registered Mobile phone number for the GSTIN is shown on the next screen. If necessary, the user can change their cell number or delink their phone on this screen.
Step 1: Entering the Portal
Both the taxpayer and the transporter are required to open the e-way bill interface and log in with their respective credentials.
Step 2: Register your phone number
By doing as follows, you can enable the SMS e-way bill feature. You are prepared to generate an e-way bill using SMS after validation is finished and the mobile number is registered.
Situations Where E-Way Bill is Not Necessary or Exempt
E-way bills are not necessary for the transportation of the following items:
Petroleum gas that has been liquefied and is being supplied to consumers under the NDEC's non-domestic exempt category;
Kerosene sold through PDS;
Department of Posts personnel transporting mail;
Jewelry, goldsmith and silversmith crafts, and other articles (Chapter 71); natural or cultured pearls, valuable or semi-precious stones, precious metals, and metals clad with precious metal;
Items for domestic usage and individual use;
Un worked (as of 0508) and worked coral (9601)
Transporting goods from a customs port, airport, air cargo complex, or land customs station to an inland container depot or a container freight station does not require the use of e-way bills .for customs clearance.
E-way bill generation is not necessary when a non-motorized vehicle is transporting products.
The following items do not require the creation of an e-way bill when being transported:
Human use of alcoholic beverages
Motive force (commonly known as petrol)
Aircraft turbine fuel, natural gas
An E-way bill is not necessary when there is no supply in accordance with Schedule III of the Act.
The establishment of an E-way bill is not necessary when the products are being transported—
From a land customs station to an airport, customs port, air cargo complex, or inland container depot under customs bond, or from one customs station or customs port to another customs station or customs port, or
When the commodities being transported are transit cargo from or to Nepal or Bhutan; when the goods being transported are exempt from tax under various notifications; when the items being transported are under customs supervision or customs seal;
No E-way bill is required when Central Government, State Government, or a local government acting as a consignor conveys goods by rail.
There is no need for an E-way bill when the transfer of commodities is the result of defense formations acting under the Ministry of Defense as consignor or consignee.
When transporting empty freight containers, there is no need for an E-way bill.
E-way bill generation is not necessary if the items are being carried for weighing purposes and the distance is less than 20 km from the consignor's business to the weighbridge or the other way around. However, a delivery challan is required to be included with the transfer of the items.
Other than when transporting de-oiled cake, it is not necessary to generate an e-way bill when transporting the items listed in the schedule attached to notification number. 2/2017-Central Tax (Rate) dated 28.06.2017.
Documents Required For GST E way Bill Solution
Supply Of Goods:
Appropriate invoice, bill of supply, or challan for the consignment of goods .
Transport ID or the vehicle number.
Transporter ID, Transport document number, and date.
GST E-Way Bill Solution FAQ's
1. When is a registered person required to produce an E-way bill?
Before moving any products with a consignment value over Rs. 50,000, each registered person must create an E-way Bill.
2. Can a transporter provide the details on Form EWB 01's Part A?
Yes, the transporter may only provide the information in Part A of Form GST-EWB-01 if the registered individual has given their consent.
3. Who is responsible for creating an E-way bill if the goods are to be delivered by an ecommerce company or courier service?
When the products to be transported are supplied by an e-commerce operator or a courier agency, with a consignor's authorization, said operator or courier agency may provide the information in Part A of GST EWB-01, and a special number will be generated on the aforementioned portal.
4. Who will construct the e-way bill if the principle sends the items to an employee in another state who works there?
No of the value of the consignment, the principle or job-worker, if registered, must generate the E-way bill in this scenario.
5. Is an e-way bill necessary when moving handcrafted goods when the sender is not a GST registered individual?
Yes, regardless of the value of the consignment or if it is not GST-registered, an e-way bill must be generated.
6. What is consignment value, exactly?
The consignment value of goods is the amount stated on an invoice, a bill of supply, or a delivery challan issued in connection with the consignment in question. This amount also includes any central tax, state or union territory tax, integrated tax, and cess that have been charged.
7. How do you produce an e-way bill?
Once the information is entered into Form GST-EWB-01 on the common portal, an E-way bill can be created.
8. Which information must be provided on the Form GST EWB-01?
Part A contains the recipient's information. Part B: Transporter information.
9. Will the items be delivered to the receiver in the case of rail transportation if the recipient fails to present the e-way bill?
No, unless the recipient presents the e-way bill, the railways will not transport the items.
10. If the e-way bill is not produced by the registered person, who is responsible for providing the information regarding the products that are given over to the transporter for road transportation?
The registered individual must provide the information requested in Part-A of Form GST-EWB-01. The transporter must fill out Part-B of the E-way bill and provide the information based on the information provided by the registered individual.
11. Is an e-way bill required if the value of the shipment is less than Rs. 15,000?
An E-way bill may be generated at the registered person's or the transporter's discretion. The Act makes no such demands.
12. Will the products be delivered to the recipient in the case of rail transportation if the recipient fails to present the e-way bill?
No, unless the recipient presents the e-way bill, the railways will not transport the items.
13. Who is responsible for creating an E-way bill in the event that an unregistered individual moves products in his vehicle or one that is hired?
The unregistered person or the carrier, at their discretion, may generate the e-way bill using Form GST EWB-01.