e-Way Bill under GST in Gujarat
Gujarat, the jewel of the west, has been a significant state involved in business for a while now. Hence the government of India has kept the commercial taxes and its procedures simple so that it helps the business operations of the state.
Before GST, Gujarat used a system of waybill forms. They were the Form 402 permit, Form 405, and Form 403, depending on the relevant type of movement and VAT rules. The VAT waybill forms were generated by the consignor electronically, and the consignee, transporter, and consignor had copies of these forms.
However, on the introduction of CGST on 2018 April 1, 2018, Gujarat was among the first to implement the e-way bill rules. So now, let’s look at the e-Way Bill post the introduction of GST.
The e-Way Bill Registration Process in Gujarat
Gujarat’s e-Way Bill permits the transportation of goods between states. It is a mandatory GST compliance mechanism to be followed for the movement of goods having a value of more than ₹50,000.
According to the 2017 CGST Rule 138, transporters should generate an e-way bill before moving goods and get the e-way bill registration in Gujarat. Afterwards, they can upload the waybill details on the GST Portal for a seamless movement of goods without vehicles waiting at state borders.
E-way Bill Generation Process
If you are a GST-registered goods transporter wishing to generate e-Way Bills, you must register on Gujarat state’s GST portal according to the e-Way Bill rules in Gujarat. Here are the steps for doing so.
- Step: Navigate to the GST portal.
- Step: Browse the e-Way Bill home page section using your user ID and password.
- Step: Click on “Registration” and select “E-way Registration.”
- Step: Fill in details like GSTIN and contact details.
- Step: Once you receive a unique user ID on registration, you can access the e-way bill portal and generate e-way bills directly.
- Step: If you are an unregistered transporter, you should use your business details on the GST portal to register under the transporter ID category.
Generating an e-Way Bill Under GST in Gujarat
You can generate a Gujrat way bill electronically using the GST portal’s digital interface.
In Gujarat, a transporter can generate the e-Way Bill in the following ways.
- Going online on the NIC Portal: You can generate an e-Way Bill in Gujarat by visiting the official e-way bill Gujarat portal using for e-way bill login Gujarat. This portal then redirects to the GST e-Way Bill portal.
- Through messaging services or SMS: You can register up to two numbers on the GST portal for the SMS e-Way Bill generation facility if web access is unavailable. The OTP generation uses the code EWBG and OTP verification of the SMS service.
Limit of Gujarat E-way Bills
A registered GST dealer should generate e-Way Bills every time there is a movement of goods. However, if the value of those goods is less than Rs. 50,000, then the choice of generating the e-Way Bill lies with the transporter and registered consignor. Thus the lower e-Way Bill limit in Gujarat is Rs. 50,000.
Also check e-Way Bill in other Indian States
What is Form 402 GST?
In the VAT regime, one must download the Gujarat Form 402 online to generate e-Way Bills when one moves goods from Gujarat to another state. In contrast, you need the Gujarat waybill Form 403 when you move goods from other states into Gujarat. However, after the nationalised e-waybill system, you no longer need these Forms but only an online e-Way Bill on the GST portal.
FAQs on e-Way Bill in Gujarat
What is the e-way bill limit in Gujarat?
The lower e-way bill limit in Gujarat is Rs. 50,000.
Who should generate e- way bills in Gujarat?
Any registered GST dealer transporting goods in Gujarat should generate an E-way bill.
I offer services in Gujarat. Do I need to generate an e-way bill for this?
If you supply services and are not involved in any goods movement, you do not require an e-way bill. However, if there is any movement of goods, you will need an e-way bill.
Will I have to pay the penalty for transporting goods without an e-way bill in Gujarat?
When you move goods without an e-way bill or invoice, it is considered an offence. You have to pay a penalty of the actual tax evaded, or Rs. 10,000, whichever is greater.
Is there another way to generate an e-way bill while in Gujarat?
Yes, you can generate an e-way bill by SMS.
How can I register online for an e-way bill in Gujarat?
You can register by visiting the official e-way bill Gujarat portal, which redirects to the GST e-way bill portal https://ewaybillgst.gov.in.