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What is GST E Way Bill & How To Generate Via Online or SMS in Your State?

Subodh Kumawat

Finally, the GST council has mandated the implementation of E-Way Bill from 1st April 2018 for Interstate logistics of goods in all the states.

The intrastate eway bill is now re-scheduled to be implemented from 3rd June 2018 across the country from the earlier date of 1st June 2018 due to some reasons unspecified but the GST council with central government has notified that the said date i.e. 3rd June is the deadline for all the states to implement intrastate GST eway bill anyhow.

What is GST E Way Bill?

GST E Way Bill is an electronic bill which will be required for the movement of goods in case the value of the goods is over 50,000 rupees. The bill can be generated from the GSTN portal and every registered taxpayer must require this e-way bill along with the goods transferred. And learn its implementation features, basics and method of generating GST E Way Bill through government’s official e-way bill portal https://ewaybillgst.gov.in/.

Latest Update

New Features in E-Way Bill System for Transporters & Taxpayers

For the registered transporters, common enrolled assessees, the e-way bill system would be provisioned.

De-registration Process for Transporters

Transporters who enrolled in the e-Waybill Portal utilizing Enrolment (based on PAN) and no more wish to remain in the e-Waybill System can now de-enroll in the GST e-Waybill System. They will no longer be able to access the e-Waybill interface after they have been de-enrolled. As a result, any registered transporter who wishes to de-register from the EWB system may utilize the same utility.

The Id of the transporter could not be used in the e-way bills when it gets de-registered. Indeed for the de-registered transporter Id, the Part-B information could not get updated.

Cancellation of Common Enrollment

Some assessees would have performed the common enrollment but not wishes to carry forward with the common enroll Id irrespective of the reason. For the EWBs, the part-B information could get updated which is assigned with the common enrolment Id prior to the cancellation.
There is a one-month time limitation that is been furnished post-cancellation of the common enrollment. Nextly the login shall get restricted and there will be no more activity that can take place in the system of e-way bill.
The user could able to log in again with the use of the credentials of his/her GSTIN and generate the e-way bills once the common enrollment Id would get canceled.

Authentication with Two Factors

For having login access to the e-way bill 2-factor Authentication (2FA) is enabled and is made optional. But 2FA will be kept obligatory, after two weeks. It is advisable to create sub-users right away for users running the e-waybill system from several locations and using a single login.

List of all States Where Intrastate E Way Bill is Applicable:

Andhra PradeshArunachal PradeshAssam
BiharChhattisgarhGujarat
GoaHaryanaHimachal Pradesh
JharkhandJammu & KashmirKarnataka
KeralaManipurMizoram
Madhya PradeshMaharashtraMeghalaya
NagalandOdishaPunjab
PuducherryRajasthanSikkim
TelanganaTripuraTamil Nadu
Uttar PradeshUttarakhandWest Bengal

List of Union Territories Where Intrastate E Way Bill is Applicable:

What Documents Required to Generate E Way Bill Online?

The sections explain step-by-step procedures for generating GST E Way Bill on the EWB portal. There are some mandatory requirements before generating an e-way bill (including all the methods)

Basic Points to be Remember About GST E way Bill

There are various rules and regulations issued by the CBEC for the handling of the e-way bill. Those rules and be gst-e-way-bill-rules.

How to Generate GST E Way Bill Easily Online or SMS?

Recently introduced GST E Way Bill has been implemented from 1st February 2018 across the nation. The government has mandated to utilize e-Way Bill for transportation of supplies of value more than 50,000 in all the states. While the GST E Way Bill generation process can be done at e-Way Bill (EWB) portal with single and consolidated options, there are some more features like a change in the number of vehicles which has been already generated on GST E Way Bill portal and cancellation of generated E Way Bills.

Here, we describe how to generate an e-Way bill in the state of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Goa, Gujarat, Haryana, Himachal Pradesh, Jammu and Kashmir, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Punjab, Rajasthan, Sikkim, Tamil Nadu, Telangana, Tripura, Uttar Pradesh, Uttarakhand & West Bengal.

Two Simple Methods to Generate via EWB-01:

How to Generate E Way Bill Online: Full Guide

Step 1: Log in at e-way bill system website: www.ewaybillgst.gov.in

Step 2: Click on ‘Generate new’ under ‘E-waybill’ drop-down option mentioned on the left side of the dashboard.

Step 3: Fill the respective entries that appear on the screen:

1) Transaction Type:

2) Sub-type: Select the relevant sub-type applicable:

If the transaction type selected is Outward, the following subtypes appear:

If the transaction type selected is Inward, the following subtypes appear:

Note: SKD/CKD- Semi knocked down condition/ Complete knocked down condition

3) Document type: In case other options are not listed then select either Invoice / Bill/ challan/ credit note/ Bill of entry

4) Document No.: Enter the document/invoice number

5) Document Date: Select the date of the Invoice or challan or Document.

Note: Please be aware, the system does not allow to enter future date

6) From/ To Depending on particular nature, in case you are a supplier or a recipient, enter the To / From section details.

Note – In case if supplier/client is unregistered, then you must mention ‘URP’ in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person’

7) Item Details: Add particular details of the consignment (HSN code-wise) in the mentioned section:

Note: On the implementation of e-way bills, Based on the details entered here, corresponding entries can also be auto-populated in the respective GST Return while filing on the GST portal.

8) Transporter details: The mode of transport(Road/rail/ship/air) and the approximate distance covered (in KM) are required to be mandatorily mentioned in the part.

Apart from the above, Either of the details can be mentioned:

OR

Vehicle number in which consignment is being transported.

Note: First of all update the ‘My masters’ section which is available on login dashboard for the products, clients/customers, suppliers, and transporters which are regularly in the GST E Way Bill generation and then proceed.

Step 4: After which click on ‘Submit’. The system validates all the data entered and shows an error if any.
Otherwise, the request is processed and the e-way bill in Form EWB-01 form with a particular unique 12 digit number being generated.

The final e-way bill generated looks like this:

Select conveyance along with GST E Way bill for the transportation of goods in a particular selected mode and then print and carry it with the consignment.

Print GST E Way Bill at any time accordingly:

Step-1: Click on the ‘Print EWB’ sub-option under ‘e-Waybill’ option

Step-2: Then further enter the applicable e-way bill 12 digit number and click on ‘Go’ button

Step 3: Now one can click on ‘detailed print’ or ‘print’ button:

How to Update Vehicle Number Online in E Way Bill on EWB Portal?

As the taxpayers have understood how to generate e-way bills, both separately or in a bulk method, now it is to be acknowledged that the e-way bill is not valid in case it doesn’t have a vehicle number on it for the movement of goods. If in case a supplier or recipients are performing the transportation of consignment via their own personal vehicle or non-transporter vehicle, the taxpayer will have to fill in the vehicle number but in case if the supplier of the goods are availing the services of a transporter, they are obliged to mention the Transporter ID of the transporter. After which the transporter will be required to sign in to the e-way bill portal and further update the vehicle number in GST E-Way Bill from his side.

While there might be some situations in which the vehicle can be changed or replaced. A reason can be anything like a transporter handling multiple vehicles to get through the delivery assigns the different vehicles to the same consignment for the transportation of the vehicle in a different area. A different practical reason might be a vehicle breakdown, where, the transporter would require the need to get hold of another vehicle to further continue the transport of goods. In both cases, it is not likely that one can update the GST E-Way Bill with the right vehicle no., so that anytime if the e-way bill getting checked by any tax official, the vehicle no. must be matching with the vehicle carrying the goods. This is why the change provision has been kept under the GST E Way Bill updation to assist the vehicle number change.

Let us understand how to update the vehicle number in the E-Way Bill in case one has to do the changes on an urgent basis:

After all the details get filled on the form, the server will validate the given information and once the information gets validated the server further update your request to changes the GST e way bill vehicle number on the particular e way bill.

How to Generate, Delete & Modify E Way Bill Through SMS?

While some taxpayers and users who wish to generate single GST e way bill or the taxpayers who are not able to access the website can use the facility of SMS for generating GST e waybill.

EWB SMS facility helps in cases of emergencies as well even in the bigger transportations as well.

Here topic covers the step-by-step process of :

How to register for SMS facility?

Login (http://ewaybill.nic.in) to E-way bill portal, Click on ‘Registration’ flashing on the left-hand side of the dashboard and select ‘For SMS’ from the drop-down.

The mobile number registered for the GSTIN gets displayed partially. Click on ‘Send OTP’. Enter the OTP generated and click on ‘Verify OTP’.

Mobile numbers which are registered with the website are eligible for the registration with the facility of SMS.

A total of two mobile numbers are eligible for the registration under one GSTIN.

In case if multiple user IDs presented against a single mobile number, the following screen appears:

One has to select desired user ID/username and click ‘submit’ button in case mobile number is for the usage in more than one User IDs created.

How to use the SMS facility for Creating/Cancelling E-way Bills?

There are certain SMS codes defined for the facility of GST eway bill generation/cancellation.

Suppliers and transporters have to to ensure that the correct information has been inserted to avert any errors.

For understanding, EWBG/EWBT for E-way Bill Generate Request for suppliers and transporters respectively; EWBC for E-Way Bill Cancel Request; EWBV for E-Way Bill vehicle update Request are the prescribed codes.

Overview:

Type the message( code_input info) and send the SMS to the mobile number of the State from which user(taxpayer or transporter) is registered.Eg: 9876xxxxxx in Karnataka

Insert the relevant code for the desired action eg: Generation or cancellation and /or type the input against each code by giving single space and wait until validation to take place. Verify and proceed.

Now check how to use this SMS facility for different actions as follows:

1. For Suppliers- Generate e-way bills

The format of SMS request is as follows:

EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle

Now send this particular SMS to the registered mobile number of the State from which taxpayer is operating. Eg: 9731979899 in Karnataka

Illustration:

Mr B of Raichur, Karnataka make an delivery of goods worth Rs. 1,00,000 bearing HSN code-7215,  against an invoice he created- No. 1005 dated 27/01/2018 to a unit of Mr C at Bangalore, Karnataka through vehicle number KA 12 AB 2456 covering a distance of 73 km.

The draft SMS to be typed in by Mr B will be :

“EWBG OSUP 29AABPX0892K1ZK 560021 1005 27/01/2018 100000.00 7215 73 KA12AB2456”

This SMS needs to be sent to “9731979899” mobile number

A message will follow as a reply instantly in case if no errors present:

“E-way bill generated successfully.  E-Way Bill No:181000000287 and date is 27/01/2018 “

2. For Transporters- Generate e-way bills

The format of SMS request is as follows:

EWBT TranType SuppGSTIN RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle

Send this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka

Illustration:

Sans Transports of Bangalore, Karnataka a GTA delivering goods worth Rs. 1,50,000 bearing HSN code-7215, on behalf of Mr B of Bangalore, Karnataka, against the invoice – No. 456 dated 20/01/2018 to a unit of Mr C at Kolar, Karnataka through vehicle number KA 02 AB 7542 covering a distance of 73 km.

The draft SMS to be typed in by the operator at Sans Transports will be:

“EWBT OSUP 29AABPX0892K1ZK 29AAEPM1443K1ZP 560021 456 20/01/2018 150000.00 7215 73 KA02AB7542”

This SMS needs to be sent to “9731979899” mobile number

A message as follows is received as reply instantly if no errors:

“E-way bill generated successfully. E-Way Bill No:171000006745 and date is 20/01/2018

3. Updation of Vehicle Number

The format of SMS request is as follows:

EWBV EWB_NO Vehicle ReasCode

Forward this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka

Illustration:

Sans Transports of Bangalore, Karnataka a GTA delivering goods worth Rs. 1,50,000 bearing HSN code-7215, on behalf of Mr. B of Bangalore, Karnataka, against the invoice – No. 456 dated 20/01/2018 to a unit of Mr. C at Kolar, Karnataka through vehicle number KA 02 AB 7542 covering a distance of 73 km has generated the e-way bill no. 171000006745 dated 20/01/2018

Assume that the vehicle breaks down amidst journey on 20/01/2018 afternoon and Sans Transports arranges alternate vehicle bearing registration number KA 43 AB 2267 for the delivery of the consignment to the destination.

The draft SMS to be typed in by the operator at Sans Transporters will be:

“EWBV 171000006745 KA43AB2267 BRK”

This SMS needs to be sent to “9731979899” mobile number

A message as follows is received as reply instantly if no errors:

“Vehicle details updated successfully and date is 20/01/2018”

Note: The e-Way bill cannot be updated with the vehicle details If in case the validity of the e-Way bill expires eg. one day in case distance covered is less than 100 km.

4. For cancellation e-way bill

The format of SMS request is as follows:

EWBC EWB_NO

Forward this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka

Illustration:

Mr B of Bangalore, Karnataka insist to cancel the e-Way bill generated by him bearing number 160056750192.

The draft SMS to be typed in by Mr. B will be:

“EWBC 160056750192”

This SMS needs to be sent to “9731979899” mobile number( officially registered for Karnataka users)

A message as follows is received as reply instantly if no errors:

“e-way bill is cancelled successfully”

Following errors are forwarded to the user as reply messages automatically.

For example: “This e-Way Bill is not generated by your GSTIN” and so on. Then make the necessary correction in the SMS and resend.

Please Note:

What is a ‘Supply’ in Case of E way bill under GST?

A supply may be –

Central Board of Excise and Customs (CBEC) has proposed a GST e way bill in the event of transiting goods above INR 50,000 under the GST regime. This will ask for online registration of the goods consignment and this will give the tax authorities a right to inspect the element anytime if suspected of a tax evasion. The board has issued a draft rule over the Electronic way (e-way) billing which will be requiring registered entities to upload in a prescribed format on the GSTN officials website the details of the concerned goods or commodities which they wish to move in or out of the state.

In this, the GSTN will create e-Way bills which are valid for a period of 1-15 days on the condition of distance travelling in which one day considered as 100 km and 20 days for more than 1000 km in transit. The draft rules stated that “Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.”

GST E Way Bill Validity Period According to the Distance

Sr. no.DistanceValidity Period
1Less than 200 km1 Day
2200 km or more but less than 300 km3 Days
3.300 km or more but less than 500 km5 Days
4.500 km or more but less than 1000 km10 Days
5.1000 km or more20 Days

A notification is been given by the CBIC for the alterations in e-way bill validity to 1 Day for Every 200 km under Central Goods and Services Tax Rules (Fourteenth Amendment), 2020 CBIC is given the notification No. 94/2020-Central Tax, on December 22, 2020, which makes a change in Rule 138 of the Central Goods and Services Tax Rules, 2017.

Below are the mentioned ways in which, a new amendment will be imposed from January 1, 2021:

Small businesses, who deliver goods within an area of 50 KM in the same state, have been given a relief by removing the need to provide the transport vehicle details. This limit was 10 KM earlier.

The incharge of conveyance will be mandated to keep the invoice or bill of supply or delivery challan, and a copy of the e-way bill or the e way bill number in physical or Radio Frequency Identification Device (RFID) format with him and must be attached to the conveyance. The tax commissioner or the authorized officer can demand the e-way bill or the number associated to verify the details upon all the inter-state and intra-state movement of goods and commodities.

Some Features of GST E Way Bill

Benefits of E Way Bill Portal

Methods of Generating GST E Way Bill

WhoTimeAnnexure PartForm
Registered person in GSTAhead of Goods MovementComplete Part AForm GST INS-1
Registered person is consignee or consignorAhead of Goods MovementComplete Part BForm GST INS-1
Registered person is consignor or consignee and goods are transferred over to the transporter of goodsAhead of Goods MovementComplete Part A & BForm GST INS-1
Transporter of GoodsAhead of Goods MovementComplete Form GST INS-1 if consignor does not–
Recipient is registered to the unregistered personRecipient Undertakes compliance assuming as supplier––

The verification of physical conveyance can be taken out in the specific information of stealing of taxes as mandated by the rules. The guidelines further mentioned, “Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in (prescribed form) on the common (GSTN) portal.”

Nangia & Co-Director (Indirect Taxation) Rajat Mohan also thinks that the e-way bill may give some respite to the transporters as in the given time he can upload the data on the GSTN portal. Rajat Mohan also added that “A country like India where per capital GDP is still comparable to countries like Nigeria and the Philippines, Ease of Doing Business Index 2017 still says we are at a 130th position in the world. With such background, is it economically viable and beneficial to implement GST in the highly automated environment? Does infrastructure at Indian tier-II and tier-III cities ready to implement GST?”

Sources Through which E Way Bill can be Generated?

Quick Process of How E way Bill Circulates

Acceptance of GST E way Bill

The generated e-way bill gets acceptance in the following cases:

Cancellation of E Way Bill

In the case, when E-way bill not transported to the mentioned place or not transported according to the details in the generated E-way bill within 24-hours of issuance, the bill is cancelled automatically by the common portal.

The cancellation can be done automatically through a common portal or by the order of commissioner through a Facilitation Center. By logging in the common portal using the ID and password of that particular Facilitation Center, the cancellation can be done. But if the bill is verified in transit as per the rule under 138B, the cancellation is not possible.

Items Exempted from Listing Under GST E Way Bill

The central government has recently announced a list of particulars which are totally exempted from the e-way bill provision under the GST. These items are considered as common use items and are exempted from the necessity of having an electronic permit for the transportation under the GST scheme.

According to the goods and services tax, it is mandatory to have a permit i.e. E-way bill for transportation of consignment with Value more than 50000 in order to check tax evasion practices. But in a recent GST Council meeting on August 5, it was announced a list of 153 products which are totally exempted to be requiring any sort of e-way bill while transportation.

The list which is exempted from the e waybill includes some of the items like:

No E Way Bill Needed for Transports Made Using Personal Vehicle

In a meeting held on 11 March, the GST Council has made some important decisions about the implementation of the e-way bill for transports. E-way bill is mainly applicable on transports being made from business to business (B2B. Common men buying goods with the value over Rs 50,000 and carrying the same in his private vehicle need not carry an e-way bill, however, traders carrying any goods worth more than Rs 50,000 using a loading truck or rickshaw will need to have an e-way bill.

E-way bill is not needed for goods transported by railways, however, the recipient of such goods will have to produce the e-way bill at the time of receiving. Also, the goods transported via public transports, such as bus, from one business to another will require carrying e-way bill. It has also been clarified by the GST Council that such transports are only liable for a single check during a trip. That means, if a vehicle has already been checked and passed by a tax officer, it won’t be checked again during that trip.

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