E-WAY BILL

e way bill

E-Way Bill or Electronic Waybill for the movement of goods through any vehicle and it is to be generated only through e-Way Bill Portal. It is required to be generated by a registered taxpayer who is transporting his goods in any vehicle and the aggregate value of those goods is more than or equal to 50,000/-. The E-Way Bill can be generated through the portal www.ewaybillgst.gov.in and it is a very simple process. Without the generation of  E- Bill, one cannot transport goods from one place to other. It can also be generated through SMS or by using an android app available of play store in any android devices. It is to be noted that when an e-way bill is generated, a code or E- Bill Number (EABN) is automatically being allocated to the supplier, recipient, and the transporter.

PARTS OF “E-WAY BILLS”

The format of E-Way Bill is divided into 2 parts i.e, Part A and Part B, In part, A following details are to be submitted:

GST No. of Recipient.

  • Where the goods are being delivered ie., place of delivery.
  • Invoice no. or challan no. is to be mentioned against the goods to be supplied
  • Value of goods which are to be supplied is to be mentioned
  • HSN code of the goods being supplied is also required to be mentioned
  • A list is being provided where you need to select one of the optioned where the reason for the transportation of goods is to be mentioned.

Apart from this in Form Part B details with regard to vehicle is to be provided. The transporter required to fill these details over the portal.

APPLICABILITY

Is required to be generated in all cases where the consignment value or value of goods being transported is exceeding INR 50,000/-. The e-way bill shall also generated in case of case of inward supply of goods from any unregistered person, the below table make you understand about the validity in detailed.

Type Of Conveyance Distance Validity Of EWB
Normal Cargo Upto 100 Kms 1 Day
For every additional 100 Kms or Part thereof 1 Additional Day
Over Dimensional Cargo Upto 20 Kms 1 Day
For every additional 20 Kms or Part thereof 1 Additional Day

 

The validity period shall be counted from the time of its generation. The validity period of the E-Way Bill may be extended by the commissioner for certain categories of goods, as specified in the notification issued in this regard.

Who is responsible for generation of E-Way Bill

  • It should be generated by a consignor or consignee if the same is transported through his own/hired conveyance.
  • Transporter can also generate E-Way Bill if he is being on authorized by the registered person.
  • E-commerce operator or courier agency can also generate E-Way Bill if he is being on authorized by the registered person, if goods are being supplied through them.
  • If goods are transported through railways or airways or vessels then it can be generated either by supplier or recipient.

PROCESS OF GENERATION OF E-WAY BILL

E-Way Bill can be generated by filing Form GST EWB-01 which is divided into two parts Part A and Part B. As discussed it can be generate through the aforesaid portal directly or by a SMS.

With respect to eWay Bills, three kinds of partier are involved:

  1. Registered Suppliers
  2. Registered/ Unregistered Transporters
  3. Unregistered Suppliers

It is to be noted that you are required to registrar first before generation of e-Way Bills.

VALIDITY

Unique number generated by the consignor or consignee and validity of unique number is 15 days. He also has the option to update the Part-B of FORM GST EWB-01

Cancellation of E-way bill 

It may be a situation where the registered taxpayer has generated the E-way bill however didn’t transported the goods or has not furnished the details correctly, then the E-way bill can be cancelled before 24 hours ie., 1 days of being generation of E-way bill. 

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