Eway Bill Registration | GST E-way Bill | Eway Bill Generate
Eway bill - a bill assigned to a GST registered person or an enrolled transporter during the movement of goods worth above Rs 50,000. Basically, it is an electronic way bill for the goods movement, that is generated on an eway bill portal. In other words, a GST registered person is not authorized to transport goods worth exceeding Rs 50,000 without obtaining an eway bill GST.
Obtaining a way bill is seamless as mentioned earlier, all you need to do is to visit the Eway bill portal. However, there is one more way to generate an eway bill, that is through SMS and site-to-site integration through API.
And to eway bill generate you would need a unique Eway Bill Number (EBN) that will be allocated to a supplier, recipient, and transporter. For the movement of goods worth over Rs 50, 000 - it is mandatory to obtain a way bill as per Section 68 of the Goods and Services Tax Act read with Rule 138.
Since it is clear, what eway bill is and how eway bill generates, let’s move to the next section to know when would an eway bill issued.
When Will Eway Bill be Issued?
As mentioned earlier, eway bill will be generated during the movement of goods worth over Rs 50,000 through a vehicle or a conveyance, which is issued for the purpose of -
- Supply of goods.
- Reasons other than supply of goods say the return of goods.
- Inward supply of goods from an unregistered individual.
- The term “supply,” which could be used under any below-mentioned consideration -
- A supply of goods (with payment) made under the business course.
- A supply of goods (with payment) made which might not be under business course.
- A supply of goods without consideration (without payment).
Since it is clear when a way bill needs to be issued, let’s understand who can generate an eway bill -
Who can generate an eway bill?
A consignor or consignee (registered person, unregistered person, and transporter), who is a registered person or a transporter of the goods are required to generate an eway bill. Thus, if you are an unregistered transporter, you can enroll yourself through log in on the way bill login on an official website.
Though, to generate a GST e way bill there are certain prerequisites that needs to be followed -
- An individual who desires to register a GST e way bill needs to be registered on a GST portal.
- The concerned individual must be registered on an eway bill portal.
- Before the generation of an eway bill, concerned individuals must be registered on an Eway bill portal, if not registered.
- During the generation of an eway bill, documents such as tax invoice or bill of sale or delivery challan and Transporter’s Id must be available.
Assuming it is clear when an eway bill will be issued and who needs to generate it, including prerequisites to follow, let’s understand how to calculate the time validity for eway bill.
How to Calculate the Time Validity of Eway Bill? | How is a Day Determined in Eway Bill
The validity of the eway bill, depends on the distance traveled by the goods, say, to travel the distance below 100 km, the validity of the eway bill would be 24 hours from the appropriate date. Thereafter, for every 100 km, one day will be added from the relevant date.
To understand how to calculate the time validity of an eway bill or to determine a day of eway bill, let’s take an example -
- For instance, an eway bill is generated at 00.004 hours, dated 14th April. Accordingly, the first day will end at 12:00 midnight on 15 - 16 April, while the second day will end at 12:00 midnight on 16 - 17 April, and so on and so forth.
- Secondly, if an eway bill is generated at 23:58 hours on 14th April. Accordingly, the first day will end at 12:00 midnight on 15 - 16 April, while the second day will end at 12:00 midnight on 16 - 17 April, and so on and so forth.
Through example, we hope it is seamless to understand how a registered person, unregistered person, and transporter can calculate time validity of eway bill. You can also refer to the below-mentioned table for more clearer view of the validity of eway bill -
|Type of conveyance||Distance||Validity of EWB|
|Other than Over dimensional cargo||Less Than 200 Km||1 Day|
|For every additional 200 Kms or part thereof||additional 1 Day|
|For Over dimensional cargo||Less Than 20 Km||1 Day|
|For every additional 20 Kms or part thereof||additional 1 Day|
Now, in the next section, we will see, under which cases a person is not required or exempted from obtaining eway bill.
Under Which Cases, Eway Bill is Exempted? | Cases When EWay Bill is Not Required
- Goods transportation as mentioned in Annexure to Rule 138 of the CGST Rules, 2017.
- Goods are transported by non-motorized conveyance.
- Goods are transported from a port, air cargo complex, airport, and land customs station to an inland container depot or a container freight station for clearance by Customs.
- Goods valued below Rs. 50,000.
- Goods movement within areas specified under Rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.
- The transportation mode is a non-motor vehicle.
- Goods are being transported under customs seal or customs supervision.
- Goods are being transported under Customs Bond from ICD to Customs port.
- Transportation of goods from or to Nepal/ Bhutan.
- Movement of goods in defense formation.
- Transportation of empty cargo containers.
The above mentioned are certain exempted cases under which an individual is exempted from obtaining a way bill. With the understanding of the exception of eway bill generation, let’s understand what could be potential consequences of not obtaining an eway bill, in the next section -
What Are the Consequences of Not Obtaining an Eway Bill?
If an eway bill is not issued according to provisions of Rule 138 of the CGST Rules, 2017 below-mentioned are the consequences an individual might have to face -
- In accordance with Section 122 of the CGST Act, 2017, a taxable individual is liable to pay a penalty of Rs 10,000 or tax sought to be evaded, whichever will be greater.
- In accordance with Section 129 of CGST Act, 2017, if individual stores or transports goods without ensuring conformance with specified compliance requirements will be liable for detention or seizure.
Here, in case you have not generated eway bill, being experts we will advise you to do it timely to avoid, penalty, detention, and seizure. To make this process of eway bill generation seamless for you in the next section, we will discuss the same.
How to Generate Eway Bill? | Eway Bill Generate | Eway Bill Registration
Eway bill can be generated through the below-mentioned methods -
- Through the web.
- Via SMS.
- Via e-invoice.
Now, in the next sections, we will talk about a detailed process of eway bill registration -
1. Eway Bill Registration Through Web
- Visit the official Eway bill portal.
- Click on “eway bill registration under “registration.”
- Provide required information.
- Once details are entered, click on, “submit.”
2. Eway Bill Registration Via SMS
- Visit the official way bill portal.
- Enter Gst e way bill login credentials.
- Enter your registered number and received OTP>
- Once done, select user ID and again provide your mobile number.
Note - Only registered mobile numbers can avail of the benefit of the SMS facility.
3. Eway Bill Registration Via E-invoice
- Documents will be uploaded to the invoice registration portal.
- Entered details will be verified by the GSTN, once validation will be done, a unique number termed an invoice reference number and a QRcode on the invoice will be issued.
- Thereafter, the entered data will be transferred to eway bill portal, where, eway bill details as per Section 12 will be reported.
- APIS will be used for eway bill generated from IRN.
- A user is required to enter IRN and other credentials to log in on way bill portal.
- Part A and part B of the bill will be filed automatically if details have been provided in the invoice already.
- Click on submit and eway bill will be generated.
Can an Eway Bill Be Cancelled | How to Cancel Eway Bill?
Yes! An eway bill can be canceled, however, can not be deleted. Moreover, if you want to delete it, then it must be deleted within 24 hours of the generation if an EWB officer verifies the eway bill, you won’t be able to delete it.
Although, it is to be noted that, you can only cancel the eway bill only if goods are not being transported or when goods are not being transported in accordance with details provided in eway bill - only under this circumstance eway bill can be canceled, else it is not permitted.
With that, let’s move on to, how to cancel eway bill -
How to Cancel Eway Bills?
- To cancel the eway bill, click on eway bill or consolidate EWB. then in a drop-down menu, click on “cancel.”
- A 12-digit eway bill number needs to be entered.
- Once you click on ‘Go,” eway bill will be canceled.
How to Extend the Validity of Eway Bill?
- Log in using your credentials and select “extend the validity,” under drop-down “eway bill.”
- Enter the required eway bill number.
- An eway bill form will appear on the screen, click on “do you want to extend the validity of the form.”
- Submit the form.
The eway bill provisions have been introduced with the fundamental purpose to eliminate the problems residing in the way bill under GST applicable in different states, which is considered to be the major contributor to the bottlenecks of the check post.
Moreover, eway bill differs depending on distinct states, yet, the introduced provisions under the GST eway bill are uniform and are applicable to the whole of India. Moreover, to make the process instant and seamless, the traditional filing of way bills was replaced with a digital interface - that is bound to improve the efficiency and vehicle turnaround time.
Ensure conformance with applicable compliance requirements to avoid the imposition of penalty.