♠ 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.
♠ 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 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.