E-Way Bill is Replacement to old system of Delivery Challan System. E-Way Bill is fully online Process from Registration to E-Way Bill Generation. E-Way bill works on Android and Web Based system. E-Way Bill works in four types of methods such as Web System, SMS System, Bulk Generation System and API System.

Registration Process

Registration by Registered Tax Payer: -

Step I: - Visit www.ewaybill.nic.in and Click on Registeration Tab.

Step II: - Enter GSTIN number of Registered Tax Payer.

Step III: - Request for OTP.

Step IV: - Enter OTP Received on Registered Mobile No..

Step V: -  Registration Details will be send to mail, change Password on first time login.

 

Registration by Unregistered Transporters: -

Step I: - Visit www.ewaybill.nic.in and Click on Registeration Tab.

Step II: -  Enter Required Details such as State in which is Business Established,  Legal Name as per PAN and PAN no., Aadhaar No. in Case of Proprietor, Type of Registration, Constitution of Business, Principal Place of Business (Address), Contact Details - E-Mail and Mobile No.

Step II: - After entering Details Generate OTP, Enter OTP.

Step III: - Choose User Name and Set Password.

 

Information to be furnished prior to commencement of movement of goods

Every registered person who causes movement of goods shall before commencement of such movement, furnish information relating to the said goods in Part A of Form GST EWB-01

In case of supply by an unregistered person to a registered recipient, then the movement shall be said to be caused by registered recipient if such recipient is known at the time of commencement of the movement of goods.

 

When to submit E-Way Bill

If the consignment value of such goods exceeds Rs. 50,000/-. Option is given to generate and carry e-way bill even if the consignment value is less than 50,000/-. If movement is in relation to a supply or for reasons other than supply or due to inward supply from an unregistered person.

 

Generation of e-way bill is not required in the following cases:

In case where the goods are transported for a distance of less than 10 Kms intra-state from the place of business of the consignor.

Where the goods being transported are specified in annexure to the Notification no 27/2017.

Where the goods are being transported by a non-motorized conveyance;

Where the goods are being transported from the Port, Airport, Air Cargo Complex and Land Customs Station to an Inland Container Depot or a Container Freight Station for clearance by Customs; or

In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the Goods and Services Tax Rules of the concerned State.

 

Who is Required to Generate the E-way bill

If goods are transported by the registered person himself as a consignor or the recipient of supply as the consignee through own conveyance or a hired one or by railways or by air or by vessel, the consignor or the consignee as the case may be. If goods are handed over to a transporter for transportation by road, the registered person shall only furnish the information relating to the transporter in Part B of Form GST EWB-01 and the e-way bill shall be generated by the transporter.

When movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter. The unregistered person or the transporter may, at their option, generate the e-way bill.

 

EBN Number in E-Way Bill

Upon generation of e-way bill on the E-Way Bill portal, An unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the E-Way Bill portal.

 

E-Way Bill Generation

Step I: - Login on GST E-Way Bill Portal.

Step II: - Choose type of Supply i.e. Outward Supply or Inward Supply.

Step III: - Select Document type and Enter Document Date and Document No.

Step IV: - Enter Address From where Goods to be Transported and To where Goods to be Received.

Step IV: - Enter item wise Details of all goods to be Transported and GST Amount.

Step V: - Enter Transporter's Detail such as Mode of Transport, Transporter Name, Transporter ID,  Distance, Vehicle No., Transporter Document No. And Date etc. 

Step VI: - Submit and Get E-Way Bill Printed

 

Acceptance or rejection of e-way bill

The details of e-way bill generated shall be made available to the recipient, if registered, who shall communicate his acceptance or rejection of the consignment. Where no communication is made within 72 hours, then it shall be deemed that he has accepted the said details.

 

Transferring goods in transit

If a transporter is transferring goods from one conveyance to another in the course of transit then he shall update the details of conveyance in the e-way bill before such transfer and further movement of goods.

 

Multiple consignments

If multiple consignments are intended to be transported in one conveyance, then the transporter may indicate the serial number of e-way bills of each consignment and a consolidated e-way bill may be generated by him prior to the movement of goods.

 

If goods not transported as per e-way bill generated

Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-waybill, then the e-way bill may be cancelled within 24 hours of generation of the e-way bill.

 

Validity of e-way bill

Any e-way bill which is generated shall be valid in every State and Union territory subject to Validity Period : -

1. Upto 100 Km - 1 day

2. For every 100 km or part thereof thereafter - One additional day

the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty four hours. In Case of Exceptional Circumstances, If goods cannot be transported within the validity period of the e-way bill due to circumstances of an exceptional nature, then the transporter may generate another e-way bill after updating the details in Part B of Form GST EWB-01

 

Documents to be carried along With Consignment

The person in charge of a conveyance(Transporter) shall carry the following Documents: -

1. The invoice or bill of supply or delivery challan, as the case may be 

2. A copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.

 

Buy on PrerakDeziners.com  | Buy on Amazon.in  |  Buy on Flipkart.com