GST E-Way Bill System – How to Generate E-Way Bill on E-Way Bill Portal & Rules For Transporters

Published Date - 28 March 2018 12:34:06 Updated Date - 28 March 2018 12:37:31

What is an E-Way Bill?

E-Way Bill is an electronic way bill for movement of goods which can be generated on the E-Way Bill Portal. Transport of goods of more than Rs. 50,000 (Single Invoice/bill/delivery challan) in value in a vehicle cannot be made by a registered person without an eway bill.

Alternatively, E-way bill can also be generated or cancelled through SMS, Android App and by Site-to-Site Integration(through API).

When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

Under GST, the process and procedural aspects for the movement of goods are prescribed in the e-way bill rules. E-way bill stands for Electronic Way Bill. It is usually a unique bill number generated for the specific consignment involving the movement of goods. However, it is to be noted that the e-way bill implementation was deferred when GST came into being on the 1st of July, in order to give more time to the government, businesses and transporters to prepare for its full and final implementation. States like Gujarat continued to have Form 402 in GST, and clear rules were laid down as to how to help businesses fill a GST Form 402 online till the implementation of the GST e-way bill is complete.

This bill is compulsory for the inter state movement of goods having consignment value of more than Rs. 50,000. All the suppliers and recipient of goods can see rules and generate this bill through online gst e way bill registration.

This is a major step towards “One Nation, One Tax and One Market” and will ensure transparency in inter state movement of goods. Operations for Intra State Movement of goods will be available in phased manner.

When is the E-Way Bill applicable?

It is applicable for any consignment value exceeding INR 50,000. Even in case of inward supply of goods from unregistered person, E-Way Bill is applicable.

When should the E-Way Bill be generated?

The E-Way Bill needs to be generated before the commencement of movement of goods.

What is the validity of E-Way Bill?

  • Less than 100 KM: 1 Day
  • Every 100 Km or part thereof thereafter – 1 additional day

The validity period will be counted from the time of generation of the E-Way Bill. 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 should Generate an eWay Bill?

  • Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.
  • Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. 
  • Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.

 How to generate the E-Way Bill?

Form GST EWB-01 is an E-Way Bill form. It contains Part A, where the details of the goods are furnished, and Part B contains vehicle number.

If the transporter is not registered under GST, he has to obtain transporter ID from e-way bill portal for generating the e-way bills.

What is transporter ID?

Transporter ID is a unique identification number allotted to transporters not registered under GST. Transporter ID consists of 15 digits.

Why is transporter ID required?

Transporters have to generate the e-way bill if –

  1. Value of consignment is more than Rs. 50,000 or
  2. Value of all goods moving through a single vehicle is more than Rs. 50,000

All the transporters have to generate the e-way bill in above mentioned conditions. Transporters not registered under GST will not have GSTIN number, hence they can the transporter ID to generate the e-way bill.

How to use transporter ID?

Supplier/ consignor has to mention the transporter ID on the e-way bill which will enable the transporter to update the vehicle number later while moving the goods actually.

Unregistered transporters have to mention transporter ID on the e-way bill instead of GSTIN number.

 

GST E Way Bill System – Simplified Rules

The simplified rules of E Way Bill System for suppliers and recipients are specified as follows:-

  • Central govt. will roll out / implement gst e-way bill from 1 April 2018 for inter state movement of commodities. Till then, people can generate e-way bill on voluntary basis.
  • All the suppliers / recipients can make e way bill registration before 1 April on the e-way bill portal ewaybillgst.gov.in by their GSTIN.
  • This bill is necessary only for the consignments whose value is more than Rs. 50,000 (including tax). However, e way bill gst will not include value of exempted goods.
  • In case, the value of individual consignment of goods is less than Rs. 50,000 then no bill is required. Moreover no e-way bill is required even if the total added value (aggregate) of all such consignments in single conveyance exceeds Rs. 50,000.
  • If the movement of goods is related to job work, then supplier / registered job worker must generate e-way bill.
  • Suppliers can give authority to transporters, courier agency and other e-commerce operators to fill PART-A of e-way bill system on the behalf of supplier.
  • In case the place of supplier’s business and transporter’s business is less than 50 kms then only PART A is to be filled (PART-B not required).
  • The validity period of e-way bill is the time frame in which receipt accepts / rejects the consignment or 72 hours (whichever is earlier).
  • In case of delivery of goods through railways / air / vessel, either supplier or receipt can generate e way bill no the transporters. Moreover, this bill needs to be shown at the delivery time.
  • Validity of E-Way Bill in a one day is upto 100 kms (20 km in case of over-dimensional cargo). After 100 km, there is one another day.

All the rules have been simplified for the suppliers and recipients for successful implementation of GST E Way Bill System.

Cases when eWay bill is Not Required

In the following cases it is not necessary to generate e-Way Bil:

  1. The mode of transport is non-motor vehicle
  2. Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
  3. Goods transported under Customs supervision or under customs seal
  4. Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
  5. Transit cargo transported to or from Nepal or Bhutan
  6. Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
  7. Empty Cargo containers are being transported
  8. Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.
  9. Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
  10. Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
  11. Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.  

Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transpor

Status of Implementation across India

Mandatory Implementation of e-Way Bills from 1st of February 2018,  for inter-state movement of goods, is officially postponed to a date not notified* followed by several reports of technical glitches faced on the nation-wide common e-Way Bill portal.

The following states have notified e-Way bill for mandatory inter-state transport of goods:

  1. Karnataka
  2. Uttarakhand
  3. Rajasthan
  4. Kerala

Rest of the 25 States and 7 Union territories have joined the e-Way Bill league on trial Basis till 31st January 2018.

Starting from 1st February 2018, all the registered suppliers or the transporters/ recipients as the case may be belonging to these 25 States and 7 Union territories must compulsorily generate e-Way Bill for Inter-State movement of goods.

13 States have agreed to implement e-Way Bills for Intra-State movement of Goods with effect from 1st February 2018. These are:

  • Andhra Pradesh,
  • Arunachal Pradesh,
  • Bihar,
  • Haryana,
  • Jharkhand,
  • Karnataka,
  • Kerala,
  • Puducherry(UT),
  • Sikkim,
  • Tamil Nadu,
  • Telangana,
  • Uttar Pradesh and
  • Uttarakhand. 

Validity of eWay Bill

An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of e-way bill-

Type of conveyance

Distance

Validity of EWB

Other than Over dimensional cargo

Less Than 100 Kms

1 Day

For every additional 100 Kms or part thereof

additional 1 Day

For Over dimensional cargo

Less Than 20 Kms

1 Day

For every additional 20 Kms or part thereof

additional 1 Day

 

Validity of Eway bill can be extended also. The generator of such Eway bill has to either four hours before expiry or within four hours after its expiry can extend Eway bill validity.

Documents required to generate eWay Bill

  1. Invoice/ Bill of Supply/ Challan related to the consignment of goods
  2. Transport by road – Transporter ID or Vehicle number
  3. Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document

 

 


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