E-way bill generation process through Eway bill portal
A brief guide on how to generate e way bill
In this post, we will look into the e-way bill generation from the E-way bill portal. Also, we will discuss the prerequisites, validity, cancellation and e-way bill format.
Here we will take a look at each section in detail:
What is an E-way bill?
The term “e-way bill” stands for “Electronic Way Bill.” GST The E-way bill is a document that was introduced as part of the Goods and Service Tax to trace goods in transit. An E-way bill created on the GST Portal is required for any taxable person registered under GST who transports goods worth more than Rs.50,000.
For businesses, LEDGERS has made E-way bill generation and management very easy. GST invoices, bills of supply, purchasing invoices, and customer or supplier accounts are all synchronised with the Ledgers E-way bill tool.
The purpose of E-Way Bill is to ensure that goods being transported comply with GST Laws and track the movement of goods and prevent tax evasion.
Who should generate an e-way bill?
Here are the following cases where a person with GST registration is causing goods movement that requires an E-Way bill:
- Registered person: When there is a movement of items worth more than Rs.50,000 to or from a registered individual, E-Way Bills are generated. If the product’s value is less than Rs.50,000, the registered person can even generate an E-way bill
- Unregistered individuals: They must also create an E-way charge. When an unregistered person makes a supply to a registered person, the receiver is responsible for ensuring that all requirements are met.
- Transporter: If the supplier has not generated an E-way bill, a transporter transporting goods by road, air, rail, or other means must generate one.
Pre-requisites of the e-way bill:
The following are the requirements for creating an Eway bill;
- Registration on the EWB portal
- The Invoice / Bill / Challan related to the consignment of goods must be in hand
- If transportation is by road, Transporter ID or the Vehicle number must be in hand
- If transportation is by rail, air, or ship, Transporter ID, Transport document number, and date on the document must be in hand.
E-way bill Format
The FORM GST EWB-01 contains all the details of the e-way bill. It is separated into two sections: PART-A and PART-B.
In Part A of the E-way bill, details about the consignment are collected, usually the invoice details as below:
- GSTIN of Recipient (if the recipient is unregistered mention as URP)
- Place of Delivery – PIN Code of P
- Invoice or Challan Number
- Invoice or Challan Date
- Value of Goods
- HSN Code – At least 2 digit of HSN Code
- Reason for Transportation – Supply / Exp / Imp / Job Work etc
- Transportation Document Number (TDN) – Document Number provided by the transporter
Whereas PART B contains the vehicle number in which the goods are transported.
How to generate e-way bill?
An E-Way Bill (EWB) is an “electronic way” bill that can be generated on the E-Way Bill Portal for the transfer of goods.
Any supplier or transporter transporting products worth more than Rs.50,000 (single invoice/bill/delivery challan) in a single-vehicle must carry a GST e-way bill, according to GST Council regulations.
To obtain a GST E-Waybill, the supplier or transporter of the goods must be registered with GST. The portal generates a unique E-Way Bill Number (EBN) for suppliers, recipients, and transporter after they have generated the E-Way bill using their credentials
The E-way bill can be created in one of the following ways by the supplier or the transporter:
- LEDGERS Software,
- E-Way bill portal
- Android App and through,
- Site-to-Site Integration (through API).
Validity of e-waybill
The validity of an e-way bill is determined by the distance travelled by the goods. When the distance is less than 100 km, the e-way bill is valid for one day from the relevant date.
After 100 Km, the validity will be added one day from the relevant date. The “relevant date” is the date on which the e-way bill has been issued and the validity of the e-way bill is measured from the time it has been generated, and each day is equal to 24 hours.
Generally, the validity of the e-way bill cannot be extended. But in special cases the commissioner may extend the period for some exceptional good categories which will be highlighted later.
In a situation where goods cannot be transported within the validity period, the transporter can generate a different e-way bill after filling the details in Part B of FORM GST EWB-01.
Cancellation of e-way bill
Once an e-way bill is generated and the goods are either not transported or not transported as per the details provided in the e-way bill, then the e-way bill shall be cancelled online on the common portal, either directly or indirectly via a Facilitation Centre within 24 hours of the generation.
On the other hand, an e-way bill cannot be cancelled if it’s been confirmed while in transit.
E-way bill generation process
Step-1: Visit Eway bill common portal at ewaybillgst.gov.in/login and log in using your login credentials.
Step-2: You will be re-directed to the dashboard of your Eway bill portal login. Information regarding your recent process in the portal and other options will be available on this screen as shown below.
Step-3: Different options required for Eway bill generation are listed on the left of the screen.
Step-5: The details entry screen will be displayed. Enter the required details one-by-one;
Transaction Type: Outward if you are the supplier and Inward if you are the recipient of the goods.
Sub Type: Depending on the transaction type, the sub-type of the transaction will be displayed.
Document Details: The information of the document being sent with the goods
Note: You will not be allowed to enter into the future date.
Bill From & Bill To details: The details of the supplier and the recipient of the goods. Depending on the type of transaction, your details will be auto-filled in From / To section.
Enter the other party details.
Note: If the supplier/recipient is unregistered, then mention ‘URP’ in the field GSTIN, which indicates that the supplier/recipient is an ‘Unregistered Person’.
Item Details: Complete Details of the items that are being transported.
Transporter Details: The details of the transporter, transportation mode and the transporting vehicle details are given in this section.
Step-6: On entering all the details, click on Preview to re-look into the details. On successful preview, click on Submit to generate the Eway Bill Number (EBN)
E-way bill reprint
If you want to re-print the Eway bill, then follow the below steps;
Step-1: Go to the e-way bill option on the left of the screen. Under this option, select Print EWB.
Step-2: Enter the EWB No. which is required.
The EWB will be displayed, which can be re-printed and used.
Part-B E-way bill generation
If you want to update the PART-B information in the EWB, then follow the below steps;
Step-1: Go to the e-waybill option on the left of the screen. Under this option, select Update Part B / Vehicle.
Step-2: Enter the EWB No. or the date of EWB generation. The EWB generated will be listed.
Step-3: Next, Select the relevant EWB, make the required changes and click on Submit.
The changes will be updated.
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