Use of e-Way Bill

e-Way Bill is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance.

♠ Registered GST Taxpayers can register in the e-Way Bill Portal using GSTIN.

♠ Unregistered Persons/ Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar.

♠ Supplier/ Recipient/ Transporter can generate the e-Way Bill.

♠ Vehicle number can be entered/updated in PART – B of Form EWB – 01 by those who have generated the e-Way Bill or by the Transporter.

♠ QR code is provided in the e-Way Bill to facilitate quick verification.

♠  Certain goods have been exempted from e-Way Bill and the list is available as Annexure to Rule 138 of CGST Rules. e-Way Bill is not required for transport through non-motorized conveyance.

Modes of Generation of e-way bill

♠ Various Modes of Generating e-Way Bill

a) Web (Online)

b) Android App – The IMEI of the phone and the registered mobile number has to be given.

c) SMS based (through registered Mobile Number).

d) Excel based upload is provided for bulk generation.

♠ If the e-Way Bill is generated with wrong information it can be cancelled and new e-Way Bill can be generated.

♠ Provision for Cancellation of e-Way Bill within 24 hours by the person who have generated the e-Way Bill.

♠ The Recipient can reject the e-Way Bill within 72 hours of generation.

♠ Alert messages are also issued to the Users through Online and SMS.

Contents, validity of e-Way Bill

♠ Contents of PART – A of the Form EWB – 01 can’t be edited or modified once generated. PART – B can be updated with Vehicle details/ RR/Airway Bill etc.

♠ Consolidated e-Way Bill can be generated for vehicle carrying multiple consignments.

♠ The Validity of e-Way Bill is fixed as one day for every 100 Kms or part thereof. The validity can be extended online before the expiry.

♠ The e-Way Bill with consignment should have the latest vehicle number which is carrying the said consignment.

♠ The Users can create their own masters like the list of Customers, Suppliers, Products, and HSN etc.


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Category : Goods and Services Tax (8067)
Type : Articles (18231)
Tags : E-way Bill (228) goods and services tax (6517) GST (6118)

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