An electronic waybill for the transport of commodities is known as an E-way bill. It aids in the tracking of goods flow following GST regulations and aids in the prevention of tax evasion
The ewaybill (EWB) portal provides a seamless gateway to generate eWay bills (single and consolidated options), change vehicle number on the already generated EWB , cancel generated EWBs and many more…
Eway bills in EWB-01 can be generated by either of two methods-
- On the Web
- Via SMS
- Through e-Invoicing
What is e-way bill?
The E-way bill, also known as an electronic waybill, is a paper required under the GST regime before transporting or shipping goods worth more than INR 50,000 within states.
If an unregistered individual supplies products inward, he must also produce an E waybill.
SMS, Android App, and API site-to-site connectivity will all be used to create or cancel E-way bills. A specific E-way Bill Number (EBN) is available to the provider, receiver, and transporter after the E-way bill is produced.
Prerequisites for e-Way Bill Generation
- Registration on the EWB portal
- The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.
- If transport is by road – Transporter ID or the Vehicle number.
- If transport is by rail, air, or ship – Transporter ID, Transport document number, and date on the document.
Eway Bill Format
The E-Way Bill, or GST EWB-01, is divided into two parts: Part A and Part B. Part A contains the products’ information, while Part B contains the vehicle’s identification number.
| PART A | PART B |
| GSTIN of Recipient (if the recipient is unregistered mention as URP) | Vehicle Number which the goods are transported |
| Place of Delivery – that is PIN Code of Place | |
| Invoice or the Challan Number | |
| Invoice or the Challan Date | |
| Value of the Goods | |
| HSN Code – At least 2 digit of HSN Code | |
| Reason for Transportation can be – Supply / Exp / Imp / Job Work, etc. | |
| Transportation Document Number (TDN) – that is Document Number provided by the transporter |
Documents Required Generating an E-way Bill
For Transport by Road:
- Invoice/Bill of Supply/Challan related to the goods being transported.
- Transporter ID or the Vehicle Number of the vehicle used for transportation.
For Transport by Rail, Air, or Ship:
- Invoice, Challan relevant to the consignment of goods Bill of Supply,.
- Transporter ID
- Transport document number and date, which are specific to the mode of transport used (rail, air, or ship).
Steps to generate e-Way Bill on the e-Way Bill portal
Step 1: Login to the eway bill system.
Step 2: Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard.
Step 3: Enter the following fields on the screen that appears:
1.Transaction Type: Select ‘Outward’ if you are a supplier of consignment Select ‘Inward’ if you are a recipient of consignment.
2.Sub-type: Select the relevant sub-type applicable to you: If transaction type selected is Outward, following subtypes appear:
3. Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others if not Listed
4. Document No. : Enter the document/invoice number
5. Document Date: Select the date of Invoice or challan or Document.
Note: The system will not allow the user to enter the future date.
6. From/ To: Depending on whether you are a supplier or a recipient, enter the To / From section details.
7. Item Details: Add the details of the consignment (HSN code-wise) in this section:
- Product name
- Description
- HSN Code
- Quantity,
- Unit,
- Value/Taxable value
- Tax rates of CGST and SGST or IGST (in %)
- Tax rate of Cess, if any charged (in %)
8. Transporter details: The mode of transport(Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. Apart from above, either of the details can be mentioned:
- Transporter name, transporter ID, transporter Doc. No. & Date; or
- Vehicle number in which consignment is being transported
Step 4: Click on ‘Submit’. The system validates data entered and throws up an error if any.
Otherwise, your request is processed and the eway bill in Form EWB-01 form with a unique 12 digit number is generated.
FAQs
Who should generate an eWay Bill?
The e-way bill should be generated in the following cases for individuals or businesses with GST registration:
- When there is a movement of goods worth more than Rs. 50,000 to or from a registered person, this means that both the supplier and the recipient, who is registered under GST, are responsible for generating the e-way bill when the value of goods being transported exceeds Rs. 50,000.
- Even if the value of goods being transported is less than Rs. 50,000, a registered person can still choose to generate an e-way bill voluntarily.
- When supplying goods to a registered person, an unregistered person must generate an e-way bill. In such cases, the registered recipient of the goods must ensure that all the necessary compliances are met and the e-way bill is generated.
The transporter is responsible if the supplier (registered person) has yet to generate an e-way bill for the goods transported. In this situation, the transporter, irrespective of the value of the goods, must generate the e-way bill.
What is Validity of Eway Bill?
| Type of Conveyance | Distance | E-way Bill Validity |
| Other than Over dimensional cargo | Less than 100 km | One day |
| For every additional 100 km and thereof | Additional one day | |
| For Over dimensional cargo | Up to 20 km | One day |
| For every additional 20 km and thereof | Additional one day |
- For goods other than over-dimensional cargo, the e-way bill remains valid for one day if the transportation distance is less than 100 km. Additionally, for every additional 100 km or part thereof, one day is added to the validity period of the e-way bill.
- For over-dimensional cargo, the e-way bill is valid for one day if the distance is up to 20 km. One day is added to the validity period for every additional 20 km or part thereof.