What is E-Way Bill?
Full-form of “E-Way Bill” is Electronic Way Bill. As per the GST rules, a GST registered person cannot transport goods without an e-way bill if the value of goods exceeds Rs. 50,000 (single invoice/bill/delivery challan). An e-way bill is a document issued by the party transporting goods with details of the type of goods being shipped, details about the transporter of the shipment and who it is being sent to, and details on where the journey is beginning from and where it is sent to.
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What are the different parts of an e-Way Bill explained
The e-way bill consists of 2 parts. Part A and Part B. Everything that the sender/receiver/ transporter should fill out while raising a GST bill in Part A:
Part A of eWaybill
Part A consists of all the details of the shipment that were mentioned above and a few more that include GSTIN of the receiver, Invoice, the approximate estimation of the value of the goods that are being shipped, HSN code, Airway bill number, and the reason to justify the transport of said goods.
- GSTIN of sender and receiver or the receiver if the sender is not registered
- Place of origin (from where the shipment is being sent)
- Place of delivery
- Value of the shipment
- Reason for sending the goods
If the shipment is sent by an e-commerce supplier, then the e-commerce operator will have to raise an e-way bill.
Part B of eWay Bill
Part B consists of the details of the vehicle that is being used to transport the shipment ( the transporter number and the registration number of the vehicle carrying the shipment).
When an e-way bill is generated, a unique Eway Bill Number (EBN) is generated and is sent to the supplier, transporter and recipient.
Part B of the e-way bill is to be filled out when the supplier is shipping the goods either through their own vehicle or through hired modes.
When is an e-Way Bill necessary?
An e-way bill (electronic waybill) is a receipt issued by a carrier with instructions and details regarding the shipment of a consignment of goods. It includes such details as the name of the consignor and the consignee, the destination of the consignment, its point of origin, and the route.
An e-way bill generation is necessary when the value of goods being moved in a vehicle/conveyance exceeds Rs. 50,000. The movement of the goods may be in relation to the following:
- A supply transaction.
- For reasons besides a supply (such as a return).
- Due to supply from an unregistered individual.
The term ‘supply’ refers to the sale of goods and subsequent payments, branch transfers, or any kind of exchange/barter where the payment is made in terms of goods rather than money.
In this regard, the supply may be for payment during the course of the business, or for a payment that may not take place in the business duration, or a supply without any payment.
However, e-way bill generation is mandatory for the movement of goods in the following cases (regardless of the value of the consignment):
- Inter-state movement of handicraft goods by a dealer who is exempted from GST registration
- Transport of goods by a principal situated in one state to a job worker located in a different state. In such a scenario, it is the responsibility of the principal to generate the e-way bill.
In which cases e-Way bill is not required?
The consignee, consignor, or the transporter is exempted from producing an e-way bill when:
- The value of the shipment is less than Rs. 50,000
- When the goods that are being shipped are exempted from GST (Live animals, meat, Fruits & vegetables, plants, milk products, unprocessed tea leaves and coffee beans, unprocessed wheat, unprocessed rice, unbranded rice, materials related to education like books, stationery etc.)
- When goods are being sent to destinations inland after being cleared by the customs department at ports and airports.
- Transport of goods as specified in Annexure to Rule 138(14) of the CGST Rules, 2017.
- When the goods are transported using non-motorized means. For example: Bullock carts, horse carts, or hand-pulled carts.
- When the sender transports goods accompanied with a delivery challan to or from the place the business and a weigh-bridge at a distance of 20 kms.
- Goods being transported by rail where the sender of goods is the Central Government, State Governments or a local authority.
- When goods are being transported from one customs depot to another one.
- When empty cargo containers are being transported.
- When the transported goods carry a custom’s seal.
- When the point of origin of a shipment is either in Nepal or Bhutan.
- When the ministry of Defence is either the sender or the receiver of the shipment.
Please note that the Part B of the eway bill is not required for Intra-state transport where the distance between the sender or receiver and the transporter is less than 50 km.
What are the documents required to generate e-Way Bill?
When using road transport:
- Invoice of the shipment (a bill or delivery challan)
- Transporter ID or vehicle number
- The transporter should be able to produce a copy of the e-way bill number upon request at check posts. They can either show a physical copy of the e-way bill or they can map the eway bill number to the RFID.
When using Rail/Air/ship:
- Invoice of the shipment (a bill or delivery challan)
- Transporter ID, the transport document number and date on the document
How long is an e-Way Bill valid?
Eway bill’s validity depends on the nature of shipment that is being transported. The main variations that affect the validity of an eway bill are:
1) Cargo that is not Over Dimensional
2) Over Dimensional Cargo
Cargo that is not Over Dimensional:
If the distance that it is being shipped for is less than 100 km, the validity of the bill is for 1 day.
In cases where the distance is more than 100km, for every 100km of distance or part thereof, 1 day’s validity gets extended for the eway bill.
Over Dimensional Cargo:
If the distance that it is being shipped for is less than 20 km, the validity of the bill is for 1 day.
In cases where the distance is more than 20km, for every 20km of distance or part thereof, 1 day’s validity gets extended for the bill.
Penalties when e-Way Bills are not generated?
The government relies on E-way bills to ensure that all the transported goods are accounted for, and the tax-related to it is properly paid for by the taxpayers. When goods are being moved without the bills, the goods might be seized and the tax department might levy charges.
When the movement of goods is without an e-way bill, the penalty levied is higher of the following – the tax amount that was attempted to be evaded or a flat fine of Rs. 10,000
When the shipment is inspected and a valid eway bill is not found, the goods could be seized by the inspecting authorities until the fines are fully paid. The goods will remain seized until the owner of the goods pays 100% of the fine or 50% of the value of the goods.
There are cases where the goods in the shipment and the vehicle used for transporting the shipment could be detained for a significant amount of time.
What are the steps to create e-Way Bill?
Are you wondering how to generate new e-way bill online? It is easier than you think!
E-way bill generation can be done online on the official Government e-way bill portal. All you have to do is log in to the portal, and if you are not already registered, you have to enrol yourself on the same.
Here is a step-by-step guide on how to generate new e-way bill online:
- Visit the official website of the Goods and Services Tax e-way bill system and click on the ‘Login’ option on the top right corner of the page.
- If you are already registered, enter your username, password, and captcha code that appears on the screen. Then, click on ‘Login.’
- On the left-hand side of the dashboard, click on the ‘Generate New’ option under ‘e-WayBill.’
- Fill in the fields in the ‘e-WayBill Entry Form’ that appears on the screen.
- The fields marked with a solid red circle are mandatory for the e-way bill, and those with a solid green circle are mandatory for GSTR-1.
- Under ‘Transaction Type,’ select the ‘Outward’ option if you are supplying the consignment and select ‘Inward’ if you are receiving the consignment.
- Under ‘Sub Type,’ select the option relevant to you based on whether you have chosen ‘Outward’ or ‘Inward’ in the previous field.
- Under ‘Document Type,’ select one of Bill/ Invoice/ Challan/ Bill of entry/ Credit note or Others if not listed.
- Enter the document or invoice number under ‘Document No.’
- Enter the date of the challan or invoice or document under ‘Document Date.’
- Depending on whether you are a recipient or supplier, enter the required details in the ‘From’ and ‘To’ section.
- The next section is ‘Item Details’, where you have to enter the details of the consignment as follows:
- Product Name
- HSN code
- Tax Rate (CGST + SGST + IGST + Cess, if any)
- Value/Taxable Value (Rs.)
- Next, fill in the ‘Transporter Details’ with the following fields:
- Mode of transport
- Approximate distance (in Km)
- Transporter ID, Transporter Name,Transporter Doc. No. & Date or the Vehicle No.
- Check all your entries and click on ‘Submit.’ The system shows any error that you may have made while entering the fields. Else, your request will be processed, and the e-way bill will be generated with a unique 12-digit number.
How to automate your e-Way Bills?
Generating e-way bills is a necessity for most businesses. But how can you make the process less tiresome?
Automating your e-way bills can save you a lot of time without you having to go through the tedious task of manually generating e-way bills for each consignment. myBillBook e-way bill generation software lets you automate your e-way bills with just a few clicks. You enjoy:
- Fast and efficient e-way bill generation through seamless integration to source ERP software via API.
- One centralised account for all your multi-state e-way bills for different units and branches of your business.
- A user-friendly interface where you can generate, update, or even cancel your e-way bills, individually or in bulk.
- Google APIs automatically calculate the distance between two locations.
- Get e-way bill expiry notifications and restrict regeneration on the same document number until the previous e-way bill expires.
- Share delivery status of goods or consignment with clients in real-time.
What are the key features of e-Way Bill generator?
An e-Way Bill generator is packed with all the features that make the online generation of e-way bills a matter of minutes.
e-Way Bill generator that simplifies the task of e-Way Bill creation:
- Data validation feature to help you correct errors during data entry.
- Auto distance calculator.
- Email and SMS alerts for e-way bill generation, cancellation, and expiry.
- APIs automatically push data to the government portal for e-way bill creation.
- Option to create, update, print, or cancel single, consolidated, and bulk e-way bills.
- Integration with ERP software via API.
- Transporter management feature for choosing your desired transporters and vehicle numbers from master records.
- In-built intelligence feature to recognise and display the transactions for which e-way bill generation is required.
More questions on E-Way Bill
Any registered individual moving goods or consignment worth a value exceeding Rs. 50,000 concerning a supply, for reasons apart from the supply, or due to inward supply from an unregistered individual should generate e-Way Bills. You can generate an e-way bill with a unique 12-digit number on the government e-Way Bill portal. You can go to https://ewaybillgst.gov.in/ to register and generate e-Way Bills. Here are the prerequisites for online e-Way Bill generation: 1. Registration of the e-Way Bill portal The consignment value is declared on the bill of supply, delivery challan, or invoice, as the case may be. It is not mandatory as per the CGST Rules, 2017. Transporters who are not under the GST act will have to register in the e-Way Bill portal to get a unique 15-digit transporter ID when transporting goods. Once an e-Way Bill is created, it cannot be changed. You will have to create a new e-way bill with the right information. Yes, you can. When creating the e-Way Bill, ensure that you mention “URP” in the GSTIN column. URP stands for Unregistered Person
Who should generate e-Way Bills?
Where can I generate an e-Way Bill?
What are the prerequisites for online e-Way Bill generation?
2. The bill/invoice/challan related to the consignment of goods
3. Vehicle ID or Transporter Number, transport document number, and the date on the document.
Where will I find the consignment value?
Is e-Way Bill mandatory for consignment values lower than Rs. 50,000?
Do all transporters need to be part of the e-Way Bill system?
Can I modify my e-Way Bill? I have entered an incorrect delivery address.
Can I send goods to a person who is not registered under GST?
Any registered individual moving goods or consignment worth a value exceeding Rs. 50,000 concerning a supply, for reasons apart from the supply, or due to inward supply from an unregistered individual should generate e-Way Bills.
You can generate an e-way bill with a unique 12-digit number on the government e-Way Bill portal. You can go to https://ewaybillgst.gov.in/ to register and generate e-Way Bills.
Here are the prerequisites for online e-Way Bill generation:
1. Registration of the e-Way Bill portal
The consignment value is declared on the bill of supply, delivery challan, or invoice, as the case may be.
It is not mandatory as per the CGST Rules, 2017.
Transporters who are not under the GST act will have to register in the e-Way Bill portal to get a unique 15-digit transporter ID when transporting goods.
Once an e-Way Bill is created, it cannot be changed. You will have to create a new e-way bill with the right information.
Yes, you can. When creating the e-Way Bill, ensure that you mention “URP” in the GSTIN column. URP stands for Unregistered Person
Know more about E-Way Bill
- e-Way Bill Login in Mobile
- How to generate e-Way bill
- How to modify e-Way bill
- Bill to Ship to GST e-Way Bill
- Create & Manage Sub-user on the e-Way Bill Portal
- Generation of e-Way Bill by End-Consumer
- Generate Consolidated e-Way Bills
- e-Way Bill for Job Work
- e-Way Bill under GST in Gujarat
- e-Way Bill under GST in Karnataka