EWAY – BILL

What is the E-Way Bill?

E-Way Bill is the Electronic Way bill which is required for the moment of goods of value exceeding Rs.50,000 in motorized conveyance. However, you won't need e-Way Bill for transportation through non-motorized conveyance. If you are a user registered under GST then you can register for E-Way Bill using GSTIN. However, if you are an unregistered user then you would have to enroll in E-Way Bill System using PAN and Aadhar details. You also need to have your vehicle number of the vehicle which will be used for conveyance. When your e-way bill is generated, you will be provided with a unique E-way Bill Number (EBN) and is available to the recipient, supplier, and the transporter. There are some goods which are exempted from E-Way Bill and you can find that list in Annexure of rule 138 of CGST rules. You will be provided with QR code e-Way Bill to facilitate quick verification.

How can I create E-Way Bill?

The Modes of Generating e-Way Bill
a) Through Online Portal
b) Through Android App - You will need a registered mobile app.
c) Via SMS (through registered Mobile Number).
d) Excel based upload is provided if you have bulk generation.

You can cancel E-Way Bill within 24 hours and generate a new one if the e-Way Bill is generated with the wrong information. But it can be done only by the person having registered a mobile number.

Who should fill out which part of form?

1) Every person who is registered under GST should fill Part A Form GST EWB-01 before the movement of goods.
2) Every person who is registered under GST who is consignor or consignee or is recipient of goods should fill Part B Form GST EWB-01 before the movement of goods
3) Every person who is registered under GST who is consignor or consignee and goods are handed over to transporters of goods should fill Part B of the FORM GST EWB-01 before the movement of goods.
4) Transporters of goods should fill Part A of the FORM GST EWB-01 before the movement of goods for generating e-way bill on basis of information given by the registered person on the form.
5) Transporters transporting multiple consignments in a single conveyance should use the FORM GST EWB-02 to create a consolidated e-way bill by providing the e-way bill numbers for each consignment.

Validity of e-Way Bill.

1) If you have other than over dimensional cargo which carries less than 100 Kms then validity will be of 1 Day.
2) For every additional 100 Kms or part thereof of the above condition you will get an additional 1 Day.
3) If you have over dimensional cargo which is less than 20 Kms then still validity will be 1 Day.
4) For every additional 20 Kms or part thereof of above condition you will get an additional 1 Day.