An e-way bill is electronic form of way bill. Way bill is physical document to carry supply of goods. Under the past tax regime i.e. VAT consignment used to accompany by DELIVERY NOTE also known as way bill which were to be obtained from authorities which was cumbersome process. So to remove this electronic e-way bill is passed. In this new system before moving the goods to recipient details of transaction are given to tax authorities so that it can be tracked and verified easily.
Procedure to register for the e-way bill for registered persons
1. User need to open the site http://ewaybill.nic.inand need to know the mobile number registered and GSTIN issued by department. After the screen appears click on E-WAY BILL REGISTRATION.
2. Then e-way bill registration form will open where GSTIN will be asked. Enter GSTIN and click Other details like applicant name, trade name, address, mobile number will come automatically.
Click on SEND OTP to get OTP on registered mobile. Enter the OTP and verify it.
3. Now to work on system applicant need to create unique USER NAME & PASSWORD of his choice. Username should be of 8-15 characters which should be alphanumeric and also contain special characters. Password should also be of at least 8 characters.
Procedure to register for the e-way bill for unregistered transporters
1. Un-registered transporter can’t use the above method. He needs to use his business details. After that 15 characters transport id is made. He needs to provide PAN details, business type, business place, aadhar.
2. Open e-way bill portal and select ENROLLMENT FOR TRANSPORTS option.
3. Enter the details as asked and create user id and password to which system generates TRANS ID which can be provided to clients to enter in e-way bill.
Rules relating to e-way bill are as follows:-
Information to be furnish before moving of goods
> If goods are supplied by principal to job worker as interstate then e-way bill need to be furnished by principal even if value is less than Rs. 50,000.
> If handcrafted goods even of less than Rs. 50,000 are send to other state by the person who is exempted from registration need to file e-way bill.
> E-Way bill can be generated even if consignment is less than Rs. 50,000.
> If goods are transported for distance of less than 10 km within state from place of business of consignor to place of business of the transporter for further transportation then supplier or transporter may not furnish details of conveyance in part B of form GST EWB-01.
> If seller is unregistered and the buyer is registered then the buyer is liable to file e-way bill if buyer is known at the time of commencement of the movement of goods.
> Where goods are transported by rail/air/vessel then e-way bill will be filled by consignor or
Generation of e-way bill
> E-Way bill– It has sub-options to generate, update, cancel and print the e-way bill.
> Consolidated e-way bill- It has options to consolidate the bill, update and cancel it.
> Reject- It has option to reject the e-way bill created by others if it does not belong to you.
> Report- It has option to generate various kind of report.
> Masters- It has option to create masters of users like customers, supplier etc.
> User Management- It has option for users to create etc. sub users to his business.
> Registration- It has option to register for SMS facility.
> User must have the information handy like invoice/bill/challan details and information related to transporter through whom goods will be moved.
> User need to select carefully the outward or inward transaction i.e. outward is when we are selling the goods and inward is when we are purchasing the goods. Accordingly other fields will appear.
> For outward supply in FROM section the supplier details are auto populated yet we can edit it and in TO section details of consignee are to be entered.
> For inward supply in FROM section details need to be filled by the user and in TO section details of recipient are auto populated yet we can also edit it.
> Transportation details and item details are to be entered carefully.
> User will select any one option from e-way bill no. or generated date or generator GSTIN
> User need to fill the updated vehicle no. (If by rail/air/ship then need to fill document no.) and other details carefully and also need to fill the reason for change.
> When validated it will be aligned with the e-way bill.
> If goods are transported for a distance of less than 10 km within state from place of business of transporter to place of business of consignee then there is no need of
> Select cancel option from e-way bill option. Fill EBN and give reason for cancellation.
> Once cancelled it becomes illegal to use it.
Validity of e-way bill generated
|Unto 100 km||For 1 day|
|For every 100 km thereafter or part||1 additional day|
Acceptance of e-way bill generated
Exemption from generation of e-way bill
Documents & devices to be carried by a person in charge of a conveyance
> Invoice or bill of supply or delivery challan and
> Copy of e-way bill or EBN physically or mapped to a radio frequency identification device embedded on to conveyance as notified by commissioner.
Inspection and verification
(The author can be reached at firstname.lastname@example.org)