In Part 1 of the Article author discussed Generation of e way bill & its salient features and in this Part Author discusses Contents of E- Way Bill. In Part 3 Author will discuss E-Way Bill generation by Transporters and in Last Part Author will discuss all Other relevant provisions related to E-Way Bill.
Also Read-
E Way Bill- Complete Analysis ( Part 4)- 10 Things to Know
E-Way Bill generation by Transporters | E-Way Bill Complete Analysis | Part 3
E Way Bill Generation – Complete Analysis- Part 1
Page Contents
A. Contents of E –Way Bill
Article explains contents, step by step guide & changed procedure to generate new version of e way bill.
Contents of e way bill is broadly classified in two parts:-
Part A – Normally filled by consignor or consignee.
Part B – Normally filled by the transporter.
PART A- Normally filled by consignor or consignee.
| Col. No. | Contents | Description / Remarks |
| A.1 | GSTN of supplier | Indicate ‘URP’ if supplier is unregistered |
| A.2 | Place of dispatch | PIN Code of place of dispatch |
| A.3 | GSTIN of recipient | Indicate ‘URP’ if recipient is unregistered |
| A.4 | Place of Delivery | PIN Code of place of delivery |
| A.5 | Document No. | Tax invoice/Bill of Supply/ Delivery Challan/ Bill of Entry |
| A.6 | Document Date | Date of documents indicated at point (e) above. |
| A.7 | Value of Goods | Value of goods as per Sec 15 of CGST Act |
| A.8 | HSN Code | Minimum 2 digits mandatory. |
| A.9 | Reason for Transportation | Supply/ Export / Import/Job work/SKD/CKD/Recipient not known/ Line sales/ Sales Return/ Exhibition/Fairs/ For own use/ Others |
Part B – Normally filled by the transporter.
B.1 |
Vehicle Number |
Vehicle No. without space in between |
| B.2 | Transport Document No. | Sl No. of & date of Railway Receipt / Air Consignment Note / Bill of Lading, if any |
B. Step By Step Guide To Generate E Way Bill ( EWB -01) Online
Step 1: Login to eway bill system
Enter the Username, password and Captcha code, Click on ‘Login’
Step 2: Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard.
Step 3: Enter the following fields on the screen that appears:
(a) Transaction Type :- Select ‘Outward’ if you are a supplier: Select ‘Inward’ if you are a recipient
(b) Sub-type – Select the relevant sub type applicable to you :- Supply/Export/Import/Job work/SKD/CKD/Recipient not known/Line sales/Sales Return/Exhibition/Fairs/For own use/Others
(c) Document type :- Tax Invoice/ Bill of supply
(d) Document No. : Enter the document/invoice number
(e) Document Date: Select the date of Invoice or challan or Document.
The system will not allow the user to enter the future date.
(f) From/ To Depending on whether taxpayer is a supplier or a recipient.
(g) Item Details: Add the details of the consignment (HSN code-wise) in this section:
(i) Product name
(ii) Description
(iii) HSN Code
(iv) Quantity,
(v) Unit,
(vi) Value/Taxable value
(vii) Tax rates of CGST and SGST or IGST (in %)
(viii) Tax rate of Cess, if any charged (in %)
(h) Transporters details :- The mode of transport(Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part.
Transporter name/ transporter ID/ transporter Doc. No. & Date./Vehicle number in which consignment is being transported.
Note: For products, clients/customers, suppliers, and transporters that are used regularly, first update the ‘My masters’ section also available on the login dashboard and then proceed.
Step 4: Click on ‘Submit’. The system validates data entered and throws up an error if any.
If there is no error, the message will display on the system – your request is processed and the eway bill in Form EWB-01 form with a unique 12 digit number is generated.
C. Changes In Procedures To Generate New Version Of E Way
CHANGES IN PROCEDURES TO GENERATE NEW VERSION OF E WAY :- Following changes have been made in procedure for preparation of e way bill w.e.f 01-10-2018 :-
(a) In the new version w.e.f 01 Oct 2018, once the user selects Transaction Sub Type in Transaction details section, system will display only the relevant document type pertaining to the selected sub type. For example – if user select Outward / Supply, system will display only Tax invoice & Bill of supply.
(b) Once the tax payer enters the PIN Code in “ Bill From “ & “ Bill To “ sections, state name will be auto populated based on the entered pin code. (w.e.f 01 Oct 2018)
(c) Based on PIN Code entered. distance between two states will be auto calculated in generation of e way bill ( changes in the provision w.e.f 01 April 2019).
(d) If the supplier/client is unregistered, then mention ‘URP’ in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person.
(e) While entering HSN Code, standard rate of tax (%) is being populated. Tax payer has to select the applicable tax rate slab (in %) from the drop down and based on this, the system calculates and auto populates the Tax amount. (CGST/SGST/IGST).
(f) It is not mandatory to Select the tax rates or to enter the tax amounts while generating the e way bill.
(g) Additional fields for entering the invoice amount have been introduced w.e.f 01 10.2018. Other amount coloum can be used to enter any other chagres written in the invoice or any other discount provided, so that Total Invoice Value will match the invoice for which e way bill is being generated.
(h) Based on details entered in generation of e way bill,, corresponding entries can also be auto-populated in the respective GST Return while filing on GST portal.
D. Modes of Generation of E-Way Bill
The e way bill can be generated through various modes like Web (online), Android App, SMS and API basis site to site integration. The mobile App is not available on play store. The taxpayer has to register IEME (International Equipment Identity Number) of the phone through which he intends to generate e way bill. He will get link through SMS. He can download app by clicking the link and enabled it to get installed on his mobile.
E. E Way Bill Generation In Case Of Bill To Ship To Transactions
Bill to Ship to transactions are those transactions where bill is in name of one person while goods dispatched to another person. There are three persons involved in such transactions :
A is the person who has ordered B to send goods directly to C
B is the person who is sending goods directly to C on behalf of A
C is the recipient of goods.
The question arises as who would generate the e-Way bill for the movement of goods which is taking place from B to C on behalf of A.
It has been clarified vide CBIC press release dt. 23.04.2018 that As per CGST Rules 2017, either A or B can generate the e – way bill. There are two Portions under ‘TO’ section. In the left side, Billing to GSTN and Trade Name will be entered and in the right side ‘SHIP TO ‘ address of the movement is entered.
To be continued ………….. PART 3
Author can be reached at [email protected]
Author Bio
Hello. In export containers, we made easy bill from factory to icd for 2 containers based on tax invoice. Now we need to send both containers to port by road again. When trying to make eway bill, it says invoice already used previously. What is the correct procedure?