e-Way Bill Format
The e-Way Bill has evolved as a critical document to support the smooth movement of goods throughout India in the constantly changing commercial landscape. The e-Way Bill, introduced under the Goods and Services Tax (GST) regime, acts as an electronic permit for the transportation of products and facilitates the effective monitoring of transactions between and within states. Companies, transporters, and authorities must fully comprehend the e-Way Bill format to maintain compliance and efficient logistics operations.
Why do we need the e-Way Bill?
The e-Way Bill is documentation outlining the transportation of the products from one place to another. Even though the value of the items is less than Rs. 50,000, an e-Way bill must be generated for specific goods:
1. Interstate Goods Movement from Principal Place to Worker Location and Vice Versa:
The e-Way Bill will be produced by either the principal or the job worker when products are delivered from a principal location to a job worker or vice versa.
2. Interstate movement of handicraft items exempt from GST:
When handicraft goods are moved from one place to another, the party exempt from GST registration must register under the e-Way law.
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Components of e-Way Bill Format-
- e-Way Bill Number (EBN)
- Date and Time of Generation
- Products and Services Tax Identification Number (GSTIN) of Supplier (Consignor)
- Supplier (Consignor) Name
- Supplier Address
- GSTIN of Recipient (Consignee)
- Legal name of the recipient or consignee of the goods.
- Recipient’s Address: The recipient’s or consignee’s address.
- Location of Delivery
- Invoice/Challan Number
- Date of the invoice or challan
- The overall worth of the products being transported
- HSN Code
- Reason for Transportation
- Transporter Specifics
- Goods Receipt Note
You can easily download the e-Way bill format in Word, PDF or Excel.
Methods to Generate e-Way Bills 01-
The e-Way Bill can be generated in various ways. Taxpayers or transporters can choose the method of e-Way Bill creation according to their preferences. The ensuing modes are available:
This is the standard and straightforward method of creating an e-Way Bill. The user will check in to the common portal and make the e-Way Bill at this point.
App-Based System for Android
The Android App was created to make it easier for taxpayers and transporters to use their mobile devices to operate on the e-Way Bill system. e-Way Bill generation can be done using an Android app. The user must download the app from the shared site, install it on a mobile device, and use it manually.
The request is sent as an SMS to the cell number associated with the EWB with the defined KEWWORD and other parameters and thus generates the e-Way Bill. Here, the user must register on the common portal the mobile number of the authorised person who can develop the SMS-based e-Way Bill for his GSTIN.
Bulk Generation mode
This straightforward technique produces numerous e-Way Bills at once. In this case, The taxpayer must create the JSON file request for the e-Way bill and upload it to the shared portal. On the platform, an Excel to JSON-file converter is available.
API-Based- Site-to-Site Integration
This system uses the e-Way Bill to generate e-Way bills; large taxpayers can employ this strategy. Here, the taxpayer will contact the API interface provided by the EWB system, and the EWB system will generate an EWB No and pass it back to him as the invoice is being prepared on his system.
Suvidha Provider mode
Through the API mode, the taxpayer can give their Suvidha Provider permission to create the e-Way Bill on their behalf.
Generating an e-Way Bill-
Here is how to generate an e-Way bill:
- Visit the e-Way bill portal and enter the login details to enter the platform.
- Click on the “Generate New” option from the e-Way bill
- Enter all the details in the form.
- Enter the GSTIN along with the supplier and recipient’s information.
- Enter the Goods description.
- After entering all the required information, click “SUBMIT” to produce the EWB.
- The e-Way bill with the QR Code that contains all the information in digital form will be shown on the portal.
- The printed copy of the bill should be given to the transporter, who will keep it with them the entire journey till they deliver it to the consignee.
When is e-Way Bill Generation Not Required?
Following are some situations where an e-Way bill is exempt and not required: Transportation of goods by the guidelines outlined in the TSGST Rules, 2017, which are reprinted below in their entirety:
- Customers of the non-domestic exempt category (NDEC) will get liquefied petroleum gas.
- Sold under PDS: kerosene oil
- Department of Posts personnel transporting mail
- Natural or cultured pearls, valuable or semi-precious stones, as well as precious metals and metals that have been plated in precious metals
- Items made by gold- and silversmiths, including jewellery,
- Effects from the home and personal use
- Coral, both worked and unworked (0508 and 9601, respectively)
- A non-motorized vehicle that is transporting goods;
- Transporting goods to an inland container depot or a container freight facility involves moving them from the port, airport, air cargo complex, and land customs station.
Validity of e-Way Bill-
The validity of the e-Way bill is determined based on the distance travelled:
- One day for every 100 kilometres, plus an extra day for any partial distance.
- One day for every 20 kilometres for dimensional cargo and another for fractions of that distance.
- Validity may be extended within eight hours of expiration or before.
- HSN Code must be listed in column A.6 with a minimum of two digits for taxpayers with an annual turnover of up to five crore rupees in the prior fiscal year and four digits for taxpayers with an annual turnover of more than five crore rupees in the prior fiscal year.
- The transport document number denotes the number of the goods receipt, the railway receipt, the airway bill, or the bill of lading.
- The PIN Code for the delivery location must be specified.
Cases in which an EWB is to be Generated Mandatorily-
The e-Way bills are required for all forms of transactions involving the transportation of commodities, including outbound supplies made within the State or across state lines and incoming supplies made within the State or across state lines, including those made by unregistered individuals or for purposes other than supply. For details, please refer to the pertinent 7 notifications/rules. However, as of April 1, 2018, only interstate movement will need an e-way.