24th GST Council meeting held on 16-12-2017 through video conferencing decided that inter-state E-way bill be made compulsory from 01-02-2018. However, the applicability of compulsory inter-state E-Way Bill from 01-02-2018 is deferred due to technical glitches in the E-Way Bill Portal. The trial phase will continue. The new date of applicability will be announced later.
1. What is E-Way Bill?
E-Way bill is a delivery (transportation) related document necessary to be generated in case of movement of goods. It is a document required in an electronic mode for movements of goods within the state (intrastate) or outside the state (interstate).
E-Way bill is mandatory for inter-state movement of goods from 01/02/2018. In case of intra-state movement of goods, the states have been given time limit till 01/06/2018.
2. What is movement of Goods?
Movement of Goods means movement of goods from one place to another for reasons such as:
- Sales (Domestic or Export)
- Purchase (Domestic or Import)
- Sales Return
- Purchase Return
- Sale on sale or return basis
- Branch/ Department Transfer
- Job Work
- Personal use
3. To Whom is it applicable?
It is applicable to all i.e. registered dealers, composition dealers, transporters. If the movement of goods is from unregistered dealer to registered dealer, then it is applicable to the registered dealer. It is applicable to Registered dealers and transporters who causes movement of Goods of the consignment value exceeding Rs 50,000/-. It’s not mandate for unregistered dealers to generate. If the unregistered supply any goods he or the transporter MAY generate at their discretion. Also ultimate responsibility to generate the E-way bill is of the transporter if the seller or the recipient have not generated the same.
4. When is E-Way not required?
E-Way bill is not required in the following cases:
- The value of goods being moved is less than Rs. 50,000/-. However, in case of movement for interstate job work, E-Way bill is required irrespective of the value of goods.
- The goods are being moved for a distance of less than 10 kms (Only in case of Intra-state movement of goods).
- The movement is made using vehicles other than motor vehicles such as hand carts, cycles, etc.
- Movement of Exempted rated goods.
- Movement of Goods from port, airport, land customs stations to an inland container depot for customs clearance.
5. Is there an expiry for E-Way Bill?
E-Way Bill is valid for 1 day from the date and time of E-Way bill generation.
Validity of EWB
Upto 100 kms
For every additional 100 kms or part thereof
Additional 1 Day
The expiry of E-Way bill may be different for some goods if the commissioner notifies so.
If the goods are moved without generation of E-Way Bill or with an expired E-Way Bill, then such transport of goods is illegal.
- If the travel distance is 310 kms then time will be 3+1 days = 4 days.
- Mukesh generated E-Way Bill for movement of goods for a distance of 90 kms at 14:30:00 on 14/02/2018. His E-Way bill will expire at 14:30:00 on 15/02/2018.
- Rakesh generated E-Way Bill for movement of goods for a distance of 550 kms at 14:30:00 on 14/02/2018. His E-Way bill will expire at 14:30:00 on 20/02/2018.
6. Can I cancel an E-Way Bill?
E-Way bill can be cancelled within 24 hours of its generation. But if E-way bill has been verified in transit before 24 hours, then it cannot be cancelled.
7. What is the Portal for E-Way Bill?
The portal of E-Way bill is:
The home screen for E-Way Bill is as shown below:
8. How to Register for generating E-Way Bill?
There are 2 types of registrations:
1. Registration by persons having GST registration:
The steps for registration are as follows:
- Visit E-Way Bill portal http://ewaybill.nic.in
- Click on “e-Way Bill Registration”
- Enter GSTIN, Captcha code and Click on Go.
- Further details such as Applicant Name, Trade Name, Address and Mobile number gets auto generated. Click on Send OTP.
- Enter the OTP received on the registered mobile number. Click on Verify OTP.
- You will be prompted to create username and password.
- If the Username is unique, the system validates the entered values. The Username and Password gets registered with the E-Way Bill Portal.
2. Registration by transporters not having GST registration:
The transporters are required to enrol themselves. The steps for enrolment by Transporters are as follows:
a. Visit E-Way Bill portal http://ewaybill.nic.in
b. Click on “Enrolment for Transporters”
c. Enter mandatory details required.
d. Upon clicking on both checkboxes and “Save”, the Username and Password gets registered with the E-Way Bill Portal.
9. How to Generate E-Way Bill Online?
In order to Generate E-Way Bill Online, you are required get yourself registered on the E-Way Bill Portal. It is advisable to keep Invoice/ Bill/ Challan document/ detail handy. The user must also be aware of the Transporter ID of the transporter through whom the user intends to transport the goods.
Steps for generating E-Way Bill Online:
1. Login to E-Way Bill Portal ewaybill.nic.in with valid User Id, Password and Captcha Code.
2. Under “e-Way Bill”, Click on Generate New.
3. Enter Details such as whether the movement is inwards or outwards, the reasons for which the movement will take place, Document Type, Document No., Document Date, Address from, Address to, Item details and Transporter Details.
Note: If the supplier is Unregistered, enter “URP” in GSTIN.
4. Click on Submit. The system validates the inputs entered and on successful validation, E-Way Bill is generated. If there are any input related errors such as no entry of data in a mandatory field, the system will pop up appropriate message for the same. Click on Print or Detailed Print whichever is suitable for you in order to take a printout of the E-Way Bill generated.
Note: In the E-Way Bill Entry form there are certain fields marked with * whereas certain fields are marked with *. The fields marked with * are mandatory for generation of E-Way Bill, however, the fields marked with * are not mandatory for generation of E-way Bill. It is advisable to fill details in the fields marked with *, since these details will be automatically reflect in the Users GSTR-1.
10. What are the other ways to generate E-Way Bill?
The E-Way Bill can also be generated in the following ways:
- Through SMS Facility
- Consolidated E-Way Bill
- Bulk generation of E-Way Bill