E-way Bill Generation System

For Business Enterprises

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E-Way Bill under GST

E-Way Bill

Before the commencement of transportation of goods every registered person should furnish the details of goods and vehicle to the common portal and generate e-Way Bill. A unique e-Way Bill Number (EBN) shall be made available to the supplier, the recipient and the transporter along with the generation of E-way Bill.

The person who is responsible for transportation should carry the following — (a) the invoice/bill of supply/delivery challan(b) a copy of the e-Way Bill or the e-Way Bill number.

A registered recipient can access all the data related to the generated e-Way Bill and can reject or accept the consignment
A registered supplier can utilize the following details to furnish FORM GSTR – 1
1) GSTIN of recipient 2) Place of delivery 3) Invoice Number 4) invoice date 5) Value of goods 6) HSN code etc.
An authorised officer can intercept any conveyance for the verification for e-Way Bill or EBN in hard copy for all interstate and intrastate movement of goods.
A summary of the inspection of goods in transit shall be recorded online by the officer in the specified format within 24 hours and the final report shall be recorded within three days of the inspection.

If a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in a specified format on the common portal.

  • For the movement of the goods throughout the country Single e-Way Bill can be used.
  • To prevent the evasion of tax.
  • Hassle-free movement of goods across India.
  • Using EBN movement of goods can be tracked
  • Easy verification of the e-Way Bill by the officers.
  • Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.
  • Recipients – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.
  • Transporters – Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers.
  • Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.
  • No need of tax office visits by the traders to collect and submit the Way Bill forms
  • Since the verification of the e-Way Bill is done with the common portal, speed up the process of verification and so waiting time at mobile squad will be reduced drastically.
  • Self-policing by traders- while uploading gives the identification of the buying trader who will also account the transaction automatically.
  • Tons of paper are saved per day as the need of multiple copy of paper form is not required/
  • GSTR-1 returns of the supplier will be prepared automatically from the furnished details.
  • Work load of the Officials is saved as collecting and matching the manual way bill is not needed now.

e-Way Bill Latest Updates

Auto calculation of distance based on PIN Codes

Knowing the distance between two PIN codes

Blocking the generation of multiple e-Way Bills on one Invoice/Document.

Extension of e-Way Bill in case the consignment is in Transit/Movement.

Report onlistof e-Way Billsabout to expire.

Extension of e-Way Bill in case the consignment is in Transit/Movement.

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FAQ

What is E-Way Bill under GST?
Under GST, the movement of goods are prescribed in the e-way bill rules. It is usually a unique bill number generated for the specific consignment involving the movement of goods. E-Way Bill is applicable to consignment value exceeding INR 50,000. It is applicable to inward supply of goods from unregistered person
The E-Way Bill needs to be generated before the commencement of movement of goods.
For less than 100 KM of movement of goods e way bill is valid for 1 day.
For each 100 Km or part there of thereafter one additional day for each 100km
The validity period will be counted from the time of generation of the E-Way Bill. The validity period of the E-Way Bill may be extended by the commissioner for certain categories of goods also.
When goods are transported by a registered person consignee /consignor in his own /hired vehicle/railways/by air /by vessel, the supplier or recipient of the goods should generate the E-Way Bill.

When the goods are handed over to a transporter, the E-Way Bill should be generated by the transporter. The registered person should declare the details of the goods in a common portal.In case of inward supplies from an unregistered person, either the recipient of supply or the transporter should generate the E-Way Bill as well.

Form GST EWB-01 is an E-Way Bill form. It contains Part A, where the details of the goods are furnished, and Part B contains vehicle number.
Yes, A registered person / a transporter can generate an E-Way Bill although it may not be mandatory.
Yes. In this case the transporter should generate a consolidated E-Way Bill with the Form GST EWB 02 and indicate seperate serial number of E-Way Bill for each of the consignment.
Upon generation of the E-Way Bill, on the common portal, a unique E-Way Bill number called ‘EBN’ will be made available to the supplier, the recipient and the transporter.
The transporter needs to update the details of conveyance in the E-Way Bill on the common portal in Form GST EWB 01, if the goods are transferring to another vehicle and making any further movements.

It is not mandatory to update details If goods are transported for a distance of less than 10kms within the State /Union territory from the place of business of the transporter to the place of business of the consignee.

The transporter has to generate the E-Way Bill in Form GST EWB 01 on the basis of the invoice, bill of supply or the delivery challan.
Yes. The E-Way Bill can be cancelled online on the common portal within 24 hours of its generation. It cannot be cancelled if it has been verified by an officer during transit.
Yes, the details of the E-Way Bill will be made available for the recipient of goods only if he is registered. The recipient of goods should communicate acceptance or rejection of the consignment covered by the E-Way Bill within 72 hours of the details being made available.

If the recipient of goods doesn’t communicate acceptance or rejection within 72 hours, it will be deemed as accepted by the recipient.
Yes Generation and cancellation of E-Way Bill will be made available through SMS.
It cannot be corrected or edited, the only option is to cancel the e-way bill and generate a new e-way bill with correct details.
The validity of the e-way bill can be extended under circumstance of exceptional nature, law and order issue, trans-shipment delay, accident of conveyance etc by updating the reason for extension and the details in Part B of Form GST EWB-01.

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