Nationwide E-Way Bill system for Inter-State movement of goods under GST Regime
- 1 st of February, 2018, notified as the date of coming into force of E-Way Bill Rules vide Notification No. 74/2017-Central Tax dated 29.12.2017
- The E-Way Bill Rules 138 & 138A notified, vide Notfn No. 27/2017-Central Tax dated 30.08.2017, will now come into force with effect from 01.02.2018 ( Notification No.74/2017- Central Tax dated 29.12.2017)
E-Way Bill Mechanism under GST Regime
- The rules for implementation of nationwide e-way Bill system for inter-State movement of goods on a compulsory basis notified with effect from 1st February, 2018. This will bring uniformity across the States for seamless inter-State movement of goods.
- While the system for both inter-State and intra-State e-way Bill generation will be ready by 16th January, 2018, the States may choose their own timings for implementation of e-way Bill for intra-State movement of goods on any date before 1st June,2018.
- In any case, uniform system of e-way Bill for inter-State as well as intra-State movement will be implemented across the country by 1st June, 2018.
- Four States- Karnataka, Uttarakhand, Rajasthan and Kerala have already introduced E-way Bill
Features of E-way Bill Mechanism under GST Regime
- Common Portal for E-Way Bill is http://ewaybill.nic.in
- E-Way bill is complete only when Part-B is entered. Part-B is a must for the Eway bill for movement purpose. Otherwise printout of EWB says it is invalid for movement of goods
- The validity of the e-way bill starts when first entry is made in Part-B. That is, vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B.
- One e-way bill can go through multiple modes of transportation before reaching the destination. As per the mode of transportation, the EWB can be updated with new mode of transportation by using ‘Update Vehicle Number’.
- There is a chance that consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstance, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ and with relevant document details and return the goods to supplier as per his agreement with him.
- “Bill to” and “Ship to” Cases
- Two E-way Bills to be issued
- TRNSIN OR Transport ID
- TRANSIN is 15 digits unique number generated by EWB system for unregistered transporter once he enrolls on the system. TRANSIN is 15 digits number on similar lines with GSTIN and it is based on state code, PAN and Check digit. This can be shared by transporter to his clients to enter this number while generating e-waybills.
GST E-Way Bill Format
PART A
| GSTIN of Recipient | GSTIN or URP |
| Place of Deliery | PIN code of place |
| Invoice/Challan No. | Number |
| Invoice/Challan Date | Date |
| HSN Code | At least 2 digit of HSN code |
| Reason for Transport | Supply/Exp/Imp/Job Work/… |
| Transporter Doc. No | Document No provided by trans. |
PART B
| Vehicle Number | Vehicle Number |
Modes of generation of GST E-way bill
| WEB Online Based
|
SMS-Through Mobile |
| Android –Through Mobile App | API Site to Site integration |
| Bulk Generation – tool based | Suvidha provider – third party based |
Mobile App for EWB operations
- Mobile (Android and ios) based app is developed for e-way bill operations
- All the activities of e-way bill can be done on this app
- IMEI of the mobile number needs to be registered on the EWB system to use the app
SMS based E-way bill
- Operations
- Generate the E-Way Bill
- Update the Vehicle details
- Cancel the E-Way Bill
- Pre-requisite
- Registering the mobile number with the GSTIN on the EWB system
- Registering the mobile number with the GSTIN on the EWB system
SMS – Generating e-Way Bill
EWBG- Tran Type- Rec GSTIN -Del Pin Code- Inv No- Inv Date -Total Value -HSN Code- Vehicle
Explanation of Parameters
| Parameter | Description | Values/Codes |
| EWBG | E-Way Bill Generate | Fixed |
| Tran Type | Type of the Transaction. | OSUP – Outward Supply, OEXP – Outward Export,
OJOB – Outward Job Work, OSCD – Outward SKD/CKD, ORNK – Outward Recipient Not Known, OFOU – Outward For Own Use, OEOF – Outward Exhibitions & Fairs, OLNS – Outward Line Sales, OOTH – Outward Others, ISUP – Inward Supply, IIMP – Inward Import, ISCD – Inward SKD/CKD, IJWR – Inward Job Work Returns, ISLR – Inward Sales Returns, IEOF – Inward Exhibitions & Fairs , IOTH – Inward Others |
| Rec GSTIN | Recipient’s GSTIN or URP for UnRegistered Person | 15 digit GSTIN or URP |
| Del Pin Code | PIN Code of the Place of Delivery | Fixed 6 digit |
| Inv No | Invoice or Bill Number | 15 digit alphanumeric and / – |
| Inv Date | Invoice or Bill Date | Date in DD/MM/YYYY format |
| Total Value | Total Invoice / Bill Value | 15 numeric value with 2 decimal value |
| HSN Code | HSN Code of the Goods | Atleat 2 digit of HSN Code |
| Vehicle | Vehicle Number | AB12AB1234 / AB12A1234/ AB121234 Format |
SMS – Updating Vehicle Number
Message Format
- EWBV EWB_NO Vehicle ReasCode
Explanation of Parameters
- EWBV – E-Way Bill Vehicle Updating Key Word – It is fixed for vehicle updation
- EWBNo – 12 digits E-Way Bill for which the new vehicle has to be added
- Vehicle – New Vehicle number for the movement of goods
- ReasCode- Reason Code to indicate why the vehicle number is being added.
Example
- EWBV 120023450123 KA12BA1234 BRK
SMS – Cancelling eWB
Message Format
- EWBG EWB_NO
Explanation of Parameters
- EWBC – E-Way Bill Cancellation Key Word – It is fixed for Cancellation
- EWBNo- 12 digits E-Way Bill Number, which has to be cancelled
Example
- EWBC 120023450123
SMS Alerts to Tax Payers
Every day the following message is sent to all the tax payers who using EWB system GSTIN: 29AAWPR3924N1ZM: Your E-waybill statistics for : 06/12/2017-GENERATED BY YOU as Outward: 7 (Value Rs. 3584882) ;Rejected by you:1 (Value Rs 28000) ;GENERATED BY OTHER PARTY as outward: 3 (Value Rs.1872500)
API based EWB Generation
This is site-to-site integration of Tax payer system with EWB system All the activities of e-way bill can be done on the API system This can be used by tax payers who generates more than 200- 300 EWB/day APIs are RESTful Web service based with JSON format The pre-requisite is Tax Payer systems should have SSL and Static IP Tax Payer should test on the sandbox before going for production Same APIs can be used by Suvidha Provider, if the Tax Payer has authorised him.
Benefits of API Interface
No need of double or duplicate entry – one for Invoice generation and other for E-Way Bill Mistakes are avoided No need of one more print – Invoice can have EWB No EWB No can be updated in Tax payer system with related invoice E-way Bill data to GST System for GSTR-1 Readiness for Form INV – 1 (Invoice Reference Number) Same API interface can be used in other states with requesting for those GSTIN
API Interface for Tax Payer system
Tax payer enters invoice details in his system and generated Invoice from his system. Tax payer system calls EWB system through API with relevant information EWB system after authentication and verification of information, generates EWB and returns EWB No., Tax payer system gets this EWB No. and writes to his database along with EWB No. on the Invoice Copy and moves the goods.
On hourly basis , TRANS system pulls all the ewaybills assigned to him from EWB system, Before movement of goods, transporter enters vehicle no. for his LR and saves in his system, Now, TRANS system calls EWB system with EWB No. and other details requesting to update Part B. EWB system after authentication and verification of details , updates vehicle details and gives ACK., TRANS system updates this ACK and prints the Tripsheet. Now, transporter moves the goods.
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