The E-Way bill generation will become mandatory from February 1st, 2018 for any inter-state transport of goods within India where the value of consignment is more than Rs 50,000. A lot of you might be confused as to how to generate e-Way bill. This bill should be generated not only for the transportation of goods but also for other reasons such as purchase from an unregistered person, inter-branch transfer, sales return and transfer because of job work.
|Latest Update: The government has deferred GST e-Way bill rollout owing to the technical glitches disrupting trade. Extension of trial phase of the generation of e-Way bill has been decided. The same will be made compulsory from the date which is yet to be announced.|
The E-Way bill portal gives a coherent gateway to generate E-Way bills (single as well as consolidated options), update vehicle number on the already generated bill, cancellation of E-Way bills, Rejection of E-Way Bills, etc.
There are two modes of generating the E-Way bills:
[ Read: What is e-Way Bill under GST ]
There are certain prior conditions that are required to be fulfilled for generating an E-Way bill for any mode of generation. These pre-requisites are:
Here is a step by step guide which will help you in generating E-Way bill online:
Step 1: Login to the E-Way bill portal
Enter your Username, password and then enter the Captcha code. Click on login
Step 2: Under the ‘e-Waybill’ option, that appears on the left-hand side of the dashboard, click on ‘Generate new’ from the drop-down list.
Step 3: Enter the details in the fields of the e-Way bill form that appears on the screen.
Note: Mention ‘URP’ in the GSTIN field, if the supplier/ recipient is an unregistered person.
Step 4: Click on the ‘Submit’ button.
After you submit the details, the system will validate the data that you have entered and show up an error, if any.
Otherwise, your request for generating a new E-Way bill will be processed, and your Form EWB-01 form gets generated with a unique 12-digit number.
You have to print and carry the generated e-way bill for transporting goods.
A person who wants to generate a single E-Way bill but doesn’t have the facility to use the web can still generate the bill by using the SMS facility.
The SMS facility proves to be beneficial in times of emergency or urgency for a lot of big businesses too. However, if you want to generate an E-Way bill via SMS, you will have to first login to the portal, click on ‘Registration’ tab present on the left-hand side of the dashboard and then select ‘For SMS’ from the drop-down list.
You can register a maximum of two mobile numbers against one GSTIN. Also, you can register only those mobile numbers for the SMS facility that are already registered with the website.
Type the message (code input) and then send the SMS to the mobile number of the State from which you are registered. There are a certain set of SMS codes which can be used for E-Way bill generation/cancellation. You have to type the relevant code, wait for the validation, verify and then proceed.
Let’s see how the SMS facility can be used for different actions:
If you are a transporter/ supplier and you want to transport multiple consignments in a single vehicle, you can select the consolidated E-Way bill feature that is available on the web-based portal.
Let us see the step by step process of generating a consolidated bill:
Step 1: Login to the E-Way bill portal.
Step 2: Under the ‘Consolidated EWB’ option that appears at the left-hand side of the dashboard, select ‘Generate new’.
Step 3: You are required to fill the following details:
After entering the bill number, rest of the fields are auto-populated. Click on the ‘Submit’ button.
After submitting the details an E-Way bill in Form EWB-02 is generated with a unique 12-digit number.
If you haven’t entered the vehicle number while generating the E-Way bill or the vehicle has to be changed for transporting goods due to unforeseen reasons, the option to update the vehicle number in the E-Way bill can be used.
However, before you go to update the vehicle number on the portal, you should have the E-Way bill number and the new vehicle number handy for the entering the data. In the vehicle updating form, you will be required to enter the vehicle number through which the goods are transported and the place and the state from where the transportation is being done. In case you had entered a vehicle number while generating the E-Way bill and now you want to enter the number of a new vehicle, you will have to give a reason for which the vehicle is being changed. The system has allowed the users to select the reason for vehicle change. You will then have to enter the relevant details in the remarks field. In case the mode of transportation is a ship, air or rail, you will have to enter the transporter document number in place of vehicle number.
If while validating your request the system doesn’t find an error, the new vehicle number will be updated instantly and it will be aligned with the respective E-Way bill.
Cancellation of E-Way bill has been only provided to the suppliers. They can cancel the E-Way bill within 24 hours of generation. To cancel the E-Way bill, you will have to select the ‘Cancel’ option from the ‘E-Way bill’ option. You will have to keep on hand the bill number that you intend to cancel. You will then be required to enter the 12-digit bill number and select go. You will be shown that particular bill, and you will be asked for a reason why you want to cancel the E-Way bill. After giving a suitable reason, you can cancel the bill. E-Way bill cannot be cancelled after the inspection is done by the department. Moreover, if the validity of bill is expired then E-Way bill will be automatically cancelled and transporter should create fresh E-Way Bill.
In the trial run started by the government, E-Way Bill has already been rolled out in more than 15 states and joined E-Way Bill platform like Andaman & Nicobar, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chandigarh etc. E-Way Bill is a procedure to ensure that goods being transported comply with the GST law and also an effective tool to track the movement of goods and check tax evasion. In the 25th GST council meeting held on January 18th, 2018, the government has recommended about certain modifications that are being made to the E-Way Bill rules that will be notified nationwide for inter-state movement with effect from February 1, 2018. Hope these modifications will bring some positive vibes for the logistics industry.