“E-way bill” is the abbreviation for Electronic Way Bill. An electronic way bill, or e-Way bill is a document to be generated for inter-state as well as intra-state movement (except in Gujarat and Jammu and Kashmir) of goods within the country. The e-Way bill system was started by the government to increase transparency and prevent tax evasion.
Whether or not your firm is GST registered, if an inter-state transportation of goods with a value above INR 50,000 takes place without an e-Way bill registration, then you may have to pay a penalty of INR 10,000 or tax on the value of goods being transported (whichever is higher).
Thus, it is important to understand when an e-Way bill registration is required and how to register yourself on the e-Way portal to generate an e-Way bill.
When should you generate an e-Way bill?
The requirement to generate an e-Way bill is dependent upon whether the transportation is within state or inter-state.
Inter-state transportation
The e-Way bill must be generated wherever the transportation of goods is inter-state and the value of goods being transported is above INR 50,000.
Intra-state transportation
In the case of intra-state transportation of goods, states are given the leeway to decide the threshold value of goods for the generation of an e-Way bill. Because of this, each state has different rules for e-Way bill requirements (wherever the transportation is intra-state).
| e-Way bill is not required | e-Way bill is required when the value of goods is above INR 50,000 | e-Way bill is required when the value of goods is above INR 1,00,000 |
| Gujarat | Andhra Pradesh | Delhi |
| Jammu and Kashmir | Arunachal Pradesh | Bihar |
| Assam | Jharkhand (specified goods) | |
| Chattisgarh (specified goods) | Maharashtra | |
| Goa (specified goods) | Punjab | |
| Himachal Pradesh | Rajasthan | |
| Haryana | Tamil Nadu | |
| Karnataka | West Bengal | |
| Manipur | ||
| Meghalaya | ||
| Mizoram | ||
| Madhya Pradesh (specified goods) | ||
| Puducherry | ||
| Nagaland | ||
| Odisha | ||
| Sikkim | ||
| Uttar Pradesh | ||
| Telangana | ||
| Tripura | ||
| Uttarakhand | ||
| Kerala |
The e-Way bill Registration has been made mandatory for every transportation of goods taking place within the country except in certain scenarios as mentioned-
- The value of goods is less than INR 50,000 (except in the movement of Handicraft goods)
- The goods fall in the exceptions list.
- If the goods are being transported by a non-motorised vehicle.
- Goods are transported within a notified area.
- Goods transported are from/to Nepal or Bhutan.
- Goods transported are from/to the Ministry of Defence.
- Goods are transported to a weighbridge within 20 kms and back with a valid Delivery Challan.
- Where a government (Centre/State/Local body) transports goods by rail.
- If the goods are being transported from a port/airport/air cargo complex to an ICD or CFS for customs clearance.
- Goods transported from an ICD or CFS to a port/airport/air cargo etc. under customs bond.
- Goods transported under customs’ supervision.
- Goods transported from one port to another.
Who should generate an e-Way bill?
There are 4 stakeholders of the e-Way bill system-
- Supplier.
- Recipient.
- Transporter.
- Tax Authorities.
The first three are mandated to generate an e-Way bill while the last, ie. Tax authorities verify the e-Way bills registration
- While the rules mandate the supplier of the goods to generate an e-Way bill, in certain cases, the recipient may also have to generate an e-Way bill.
- In case the supplier is a GST unregistered entity, the recipient must generate an e-Way bill to ensure compliance.
- The transporter may have to generate an e-Way bill if not generated by the supplier or a consolidated e-Way bill if several e-Way bills have been generated for goods transported in a single conveyance.
- A recipient may accept or reject an e-Way bill generated by the supplier.
Also Read: Advantages and Disadvantages of GST
E-way Bill Registration Tabs
You can find the following tabs on the E-way registration portal:
- E-Way bill registration: This tab is meant for the E-way bill registration for GST Taxpayers, suppliers, and recipients.
- Enrolment for transporters: This tab allows unregistered transporters to enroll for E-Way Bill.
- Enrolment for citizens: This tab is for non-tax-paying stakeholders to register.
How to Register for an E-Way Bill?
E-way bill registration is a simple process, and a registered GST taxpayer must complete generating e-way bills. Remember that only the taxpayers registered on the e-way bill portal can officially generate e-way bills.
The supplier or the transporter can generate the E-way bill through the following ways:
- LEDGERS Software
- E-Way bill portal
- SMS
- Android App
- Site-to-Site Integration (through API).
Link for e-way bill portal – Site Link
- By selecting the “e-Way Bill Registration” link under the registration option, the taxpayer or transporter can register for the first time and be redirected to the “e-Way Bill Registration Form.”
- Even without a GSTIN, a person can register on the system by providing their business details.
Steps for E-Way Bill Registration for Registered Transporters
Following are the steps for registering on the e-Way portal by a GST registered entity (Supplier or Recipient)-
- Step 1: Open the official website of e-Way bill, ie. http://www.ewaybill.nic.in.
- Step 2: Click on e-Way bill Registration.
- Step 3: You will then be redirected to the registration page, where you must fill your GSTIN and enter the captcha.
- Step 4: Moving forward, you would be shown a form with pre-filled information. If the information is correct, you may click on ‘Send OTP’ to validate the information through an OTP. Otherwise, you may click on ‘Update from GST portal’ to rectify the pre-filled data.
- Step 5: You must then decide your credentials (username and password) to complete the registration. The username could be alphanumeric with minimum 8 characters and maximum 15 characters.
- These credentials now may be used for login in future.
E-Way Bill Registration for GST Unregistered Transporters
The transporter, that is usually not not registered on the GST portal is also required to generate an e-Way bill to transport goods. They must provide their business details to register on the e-Way portal. Hence, the following steps must be followed to register on the e-Way portal by GST un-registered entities-
- Step 1: Open the official website of the e-way portal, ie. https://www.ewaybill.nic.in
- Step 2: The user must select ‘Enrolment for Transporters’ option.
- Step 3: You would be shown the following page-
- Step 4: Once the PAN information is entered by the user in the form, it must be validated by clicking on ‘Validate’.
- Step 5: Then, the user has to populate the form with the information sought.
- Step 6: The user would then be required to upload an Address proof along with Aadhaar.
- Step 7: The user would then be allowed to create a username and password for future login.
- Step 8: Once the username and password have been provided, the user is allotted a TRANS ID, which is a 15-digit ID for the transporter which can be provided by the transporter to the clients for generation of an e-Way bill.
What is a Transporter ID?
Transporter ID or TRANS ID is a unique 15 digit ID alloted to a transporter which are not GST registered. It is allotted to a transporter when they register on the e-Way portal after providing the information sought and uploading documents for proof.
The TRANS ID can be shared by the transportal to either the supplier or the recipient (Whosoever is generating the e-Way bill) which would help identify the vehicle being used to transport goods.
The process to be followed to generate a transporter ID is the same as the process to be followed for registration on the e-Way portal by a GST un-registered entity.
The TRANS ID or Transporter ID acts as GSTIN for entities not possessing the GSTIN and the TRANS ID could be used to search for a transporter here.
Features of e-Way Bill
- An E-Way Bill Registration is necessary for the interstate transportation of goods in a motor vehicle with a consignment value of more than Rs. 50,000.
- Registered GST Taxpayers can register on the E-Way Bill Portal using their GSTIN.
- Unregistered Persons and Transporters must provide PAN and Aadhaar information to enroll in the e-Way Bill System.
- The provider, receiver, or carrier may all present the e-Way Bill.
- The vehicle numbers in PART-B of Form EWB-01 may be entered or changed by the person who prepared the e-Way Bill or the Transporter.
- A QR code on the e-Way Bill allows easy and immediate verification.
- An Annexure to Rule 138 of the CGST Regulations contains a list of the goods not eligible for the e-Way Bill.
- An E-Way Bill is not required for transit using non-motorized means of transportation.
Conclusion
The e-Way bill system is a novel system for a hassle-free transportation throughout the country which is in consonance of the single tax regime, ie. GST. It ensures transparency and prevents fraud by giving an option to suppliers/recipients to either accept or reject an e-Way bill raised against their GSTIN.
With greater adoption of the e-Way bill system, the menace of tax evasion could be curbed to a great extent.
Currently, while the inter-state transportation have uniform rules (CGST rules), variation exists within SGST for transportation within states. This may be creating certain leeways and confusion for entitles involved in transportation of goods.
FAQs
What is an e-way bill?
According to the Government’s requirements under Section 68 of the GST Act, read with Rule 138 of the rules framed thereunder, an e-way bill is a document that must be carried by the person in charge of the transport carrying any consignment of goods exceeding fifty thousand rupees.
Why does the transporter need to enroll in the e-way bill system?
Even though some carriers might not be registered under the Goods and Services Tax Act, they nonetheless carry products on behalf of their clients. Thus, they must register on the e-way bill page to get a 15-digit Unique Transporter ID.
What is a consolidated e-Way bill?
A consolidated e-Way bill is generated by a transporter when multiple e-Way bills are generated for goods being transported through a single conveyance. The e-Way bills generated by different suppliers are then clubbed to formulate the consolidated e-Way bill.
How does the unregistered transporter get their Transporter ID?
The transporter is required to provide the necessary data for enrolment in the EWB portal. After collecting the necessary data, the EWB system produces the Transporter ID.
Why is the e-way bill required?
According to Section 68 of the GST Act, the Government may demand that the conveyance driver transporting any consignment of goods over a certain value have the necessary documentation and equipment. An e-way bill is needed to be carried as the paperwork for the consignment of goods in certain scenarios. As a result, an e-way bill generated by the common site is required.
Can buyers generate e-Way bills?
When the supplier is a GST un-registered entity, the buyer must generate an e-Way bill.
Can we generate e-Way bills without GST number?
Yes, you can generate e-Way bills without a GST number by providing your Aadhaar and PAN details.
Can an e-Way bill generated be cancelled?
Yes, an e-Way bill may be cancelled within 24 hours if the goods are not transported or the details furnished in the e-Way bill are incorrect.
Can the e-way bill be edited or modified?
Once created, the e-way bill cannot be changed or updated. One can update only Part B. However, if an e-way bill is generated with incorrect data, it can be cancelled and generated afresh. The cancellation must be made within twenty-four hours from the time of generation.
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