E-Way Bill

What is an eway bill?

Electronic Way Bill is referred to as e-way bill. GST The Goods and Service Tax introduced the e-way bill as a tracking tool for goods in transit. A GST-registered taxable person who transports goods valued at more than Rs. 50,000 is required to have an E-way bill created on the GST Portal.

E-way bill creation and management have been made incredibly simple for company by LEDGERS. The GST invoices, bills of supply, purchasing invoices, and customer or supplier accounts are all synchronised with the Ledgers E-way bill tool.

The generation of eWay Bills is simple and can be shared with customers or suppliers with the touch of a button. In the E-way bill rules, the process for transferring products is specified. However, it should be remembered that the execution of the E-way bill was postponed when the GST Act went into effect on July 1st.

Who should Generate an eWay Bill?

The following situations call for an E-way bill to be generated by a person who has a GST registration and is moving goods.

• When there is a transfer of goods worth more than Rs. 50,000 to or from a registered individual, eWay Bills are generated. If the value of the products is under Rs. 50,000, the registered person can even produce an E-way bill.
• It is also necessary for an unregistered person to produce an E-way bill. A registered person must make sure that all requirements are followed when an unregistered person supplies anything to them.
• If the supplier has not generated an E-way Bill, the transporter who is transporting the goods by road, air, rail, etc. must do so.

Documents required to generate eWay Bills

What documents are required to generate an E-way bill?

1. Invoice/ Bill of supply/ Challan relevant to the consignment of goods
2. In case of Transport by road- Transporter ID or the vehicle number
3. Transport by rail, air, or ship- Transporter ID, Transport document number, and date.

What is the eWay bill format?

The E-way bill is divided into Parts A and B. The information pertaining to consignment, often the invoice details, is gathered in Part A of the E-way bill. As a result, the following data must be provided.

• The recipient's GSTIN must be provided.
• It is necessary to include the delivery location's Pin code.
• The number from the invoice or challan against which the goods were supplied must be provided.
• It is necessary to state the consignment's value.
• It is necessary to input the HSN code for the transported items. The first two digits of the HSN code should be mentioned if the turnover is up to INR 5 crores. A four-digit HSN code is necessary if the turnover exceeds INR 5 crores.
• The requirement for transportation should be identified in advance, and the best justification should be chosen.
• It is necessary to mention the transport document number. It contains the airway bill number, the railway receipt number, and the goods receipt number.

How to Generate eWay Bill?

A "electronic way" bill for the movement of commodities is known as an E-Way Bill (EWB), and it can be created on the E-Way Bill Portal. According to GST Council regulations, any supplier or transporter delivering goods worth more than Rs. 50,000 (single invoice/bill/delivery challan) in a single vehicle must carry a GST e-way bill. To get a GST E-Way bill, the supplier or the transporter of the goods must register with the GST. This law will go into force on April 1st, 2018.

A unique E-Way Bill Number (EBN) is generated by the portal and assigned to the registered supplier, receiver, and transporter when the E-Way bill has been generated on the portal using the necessary credentials. We examine how to create an e-way bill on the government website in this post.

The following methods are available to the supplier or the carrier for creating the E-way bill:

• LEDGERS Software,
• E-Way bill portal
• SMS,
• Android App and through,
• Site-to-Site Integration (through API).

Steps to generate e-Way Bill on the e-Way Bill portal

The GST E-Way Portal allows for the creation of e-way bills. You must be registered as a transporter and for GST in order to utilize the platform.

Step 1: Visit https://ewaybill.nic.in/ to access the E-Way bill generation portal and enter your login information to access the platform.

Step 2: To produce a new E-Way bill, select "Generate New" from the E-Way bill-Main menu page.

e-way Bill Generate Online

Step 3: A new EWB bill generation form appears. Fill in the details required similar to creating a GST invoice.

Choose inward if you are the recipient and outward if you are the supplier. Where relevant, enter the recipient's and the supplier's information together with the GSTIN.

Other information is brought into the blank fields when a registered GSTIN is submitted in the field that is available on the form. Check the details before moving on to the next stage.

Enter Goods Description

Step 4: The second half of the page will contain information to be filled as follows:

• Similar to a tax invoice, the product name and description must be filled out.
• It is necessary to input the product's HSN code. To get the HSN code, go here.
• Product quantity and unit.
• the cost of the goods and the tax rate.
• Rates of CGST or IGST are applicable. For intra-state transportation, SGST/CGST would apply, whereas IGST would apply for interstate transportation.
• The approximate distance of the transport as well as the transporter's name and ID. This will establish whether the E-Way bill is valid.

Step 5: Generate E-way bill

Click "SUBMIT" to produce the EWB after providing all the required information. The E-Way bill, which includes the QR Code with all the information in digital form and the E-Way Bill number, will be shown on the portal. The printed version of the bill should be given to the transporter, who will carry it the entire way until it is turned over to the consignee.

Step 6: Consolidate E-way Bill Generation

The 'E-Way bill number' is all that is needed to build a consolidated EWB, which is also simple to do and contains all the transactional information. To create the aggregated EWB, click "SUBMIT".

Once it has been created, an E-Way bill can be amended. As long as the E-Way bill is not past due, information on the transporter, consignment, consignor, and GSTIN of both parties may be amended.

eway bill validity

What is the minimum distance required for E-way bill?

The significant amendment made effective video notification no. 12/2018- Central tax dated 7th March 2018 changes in the validity period of E-way bill. The new validity period provisions of the E-way bill are tabulated here:

The relevant date on which the E-way bill has been generated and the period of validity would be counted from the moment the E-way bill has been generated, with each day being the period expiring at midnight of the day immediately following the date on which the E-way bill has been generated.

A load that exceeds the dimensional restrictions set forth in rule 93 of the Central Motor Vehicle Rules, 1989, enacted according to the Motor Vehicles Act, 1988 (59 of 1988), is referred to as "over dimensional cargo."

SMS E-Way Bill Generation on Mobile

As it would be wise to utilize other techniques in the case of bigger volume, SMS e-way bill creation is perfect for organizations with limited transaction volume.

Taxpayers may also use the SMS e-way bill production feature in an emergency, such as one that occurs at night or while they are driving.

Enabling SMS E-Way Bill Generate Facility

The taxpayer must first register his or her cellphone number on the GST e-way bill portal before engaging in any transactions. The system only permits and reacts to mobile numbers that have been registered on the portal for a specific GSTIN.

The following screen appears if the user chooses the "for SMS" option beneath the main "Registration" option.

To register a mobile number, the user must enter it and successfully complete the OTP.

The registered cellphone number for the GSTIN is shown on the next screen. If necessary, the user can change their cell number or delink their phone on this screen.

Step 1: Access to Portal

The taxpayer or the transporter must open the e-way bill portal and log in using his/her credentials.

Step 1: Register Mobile Number

By doing as follows, you can enable the SMS e-way bill feature. You are prepared to generate an e-way bill using SMS after validation is finished and the mobile number is registered.

Cases When E-Way Bill is Exempted or Not Required

When the below-mentioned goods are being transported E-way bill is not required :

• Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers;
• Kerosene oil sold under PDS;
• Postal baggage transported by Department of Posts;
• Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71);
• Jewelry, goldsmiths and silversmiths wares and other articles (Chapter 71);
• Currency;
• Used personal and household effects;
• Coral, unworked (0508) and worked coral (9601)

E-way bills are not necessary for transporting goods from a customs port, airport, air cargo complex, or land customs station to an inland container depot or a container freight station for customs clearance.

E-way bill generation is not necessary when items are being transported by non-motorized means of transportation.

The following items do not need to have an e-way bill generated when being transported:

• Alcoholic liquor for human consumption
• Petroleum crude
• High-speed diesel
• Motor spirit (commonly known as petrol)
• Natural gas,
• Aviation turbine fuel
• When there is no supply as per provisions in Schedule III of the Act, an E-way bill is not required.

E-way bill is not required to be generated when the goods are being transported—

• From a land customs station to an airport, customs port, air cargo complex, or inland container depot under customs bond, or from one customs station or customs port to another customs station or customs port, or
• When the commodities being carried are transit cargo coming from or going to Nepal or Bhutan, under customs supervision or with a customs seal;
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• When the transportation of goods by rail is undertaken by the Central Government, a State Government, or a local government acting as a consignor and the items being transported are exempt from tax under various notifications, no E-way bill is necessary.
• There is no need for an E-way bill when the transfer of commodities is the result of defense formations acting under the Ministry of Defense as consignor or consignee.
• When transporting empty freight containers, there is no need for an E-way bill.
• E-way bill generation is not necessary if the items are being carried for weighing purposes and the distance is less than 20 km from the consignor's business to the weighbridge or the other way around. However, a delivery challan is required to be included with the transfer of the items.
• Other than when transporting de-oiled cake, it is not necessary to generate an e-way bill when transporting the items listed in the schedule attached to notification number. 2/2017-Central Tax (Rate) dated 28.06.2017.