What is GST E Way Bill & How To Generate Via Online or SMS in Your State?
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 are 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 official e way bill portal https://ewaybillgst.gov.in/.

What Documents Required to Generate E Way Bill Online?
The sections explain step by step procedure for generating GST E Way Bill on the EWB portal. There are some mandatory requirement before generating an e-way bill (including all the methods)

Registration on the EWB portal
The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.
If transport is by road – Transporter ID or the Vehicle number.
If transport is by rail, air, or ship – Transport document number and date on the document.
 
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.

 Two Simple Methods to Generate via EWB-01:

Via Online EWB portal
Via Short Message Service (SMS)
 
How to Generate E Way Bill Online:
Log in at e-way bill system website: www.ewaybillgst.gov.in

Enter the Username, password and Captcha code, Click on ‘Login’

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

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

Before starting the updation of the vehicle no., a taxpayer must be ready with the e-way bill and its number for which one wants to update the vehicle no. along with the new vehicle no. for entry
Now log on to ewaybill.nic.in
Enter the User Name and Password, after which the Captcha Code, and then click “Login”, as depicted:
 

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.

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.

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.

 GST E Way Bill Validity Period According to the Distance
 

Sr. no.    Distance    Validity Period

1    Less than 100 km    1 Day

2    100 km or more but less than 300 km    3 Days

3.    300 km or more but less than 500 km    5 Days

4.    500 km or more but less than 1000 km    10 Days

5.    1000 km or more    20 Days

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
In order to generate e-Way bill easily, the user is able to make masters of suppliers, products, and customers
Multiple forms of e-Way bill generation for convenience in use
Notifications and alert messages will be forwarded to registered e-mail and mobile number of the users
A unified e-Way bill will be generated to vehicle taking various consignments
Now it is easy to regulate e-Way bills generated from users account or on behalf
The user can further make sub-users and roles on concerning e-way bill portal for creating the e-way bill
Vehicle number can be added by the recipient or supplier of goods generating EWB or who is the transporter
QR code will be mentioned on an e-way bill in order to make easy accessibility of information
 
Benefits of E Way Bill Portal
Users can prepare master data of their customers, suppliers and products in order to facilitate the generation of the eway bill.
Users can vigilante the e-way bill generated in their account
There are multiple ways of easy generation of e-way bill
User can make sub-user and roles on portal for easy generation of e-way bill
Users will get alerts on their registered mail/mobile number
Vehicle number will be recorded by either transport company or supplier of goods who is generating the eway bill
QR code will be present on every eway bill so that it is easy to see the summary
A detailed eway bill can be generated for those who are carrying multiple consignments
 
Methods of Generating GST E Way Bill
 
Who    Time    Annexure Part    Form

Registered person in GST    Ahead of Goods Movement    Complete Part A    Form GST INS-1

Registered person is consignee or consignor    Ahead of Goods Movement    Complete Part B    Form GST INS-1

Registered person is consignor or consignee and goods are transferred over to the transporter of goods    Ahead of Goods Movement    Complete Part A & B    Form GST INS-1

Transporter of Goods    Ahead of Goods Movement    Complete Form GST INS-1 if consignor does not    –

Recipient is registered to the unregistered person    Recipient 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.”

Sources Through which E Way Bill can be Generated?
Web-based generation through laptop and desktops with the help of browsers
Android app from smartphone
Through SMS via registered mobile number
API ( Application program interface) by connecting consumers IT process with eway bill process
Eway bill toll through bulk generation
By third party service providers
 

Acceptance of GST E way Bill
The generated e-way bill gets acceptance in the following cases:

The consignment of available e-way bill is accepted by the recipient who is registered on common portal
If in case the recipient doesn’t respond to the available E-way bill details within 72 hours, then it is considered that the e-way bill is accepted by the recipient.
The E-way bill does not need consent in the following case and considered to be accepted:
If the goods transportation comes under Annexure of Rule 138(14)
When the mode of transfer is non-motorised conveyance
If the goods are transported to inland container port or a freight station for customs clearance from the airport, air cargo complex, and the port
if the movement of Goods is to the concerned areas of the states covered under clause(d) of sub-rule (14) of rule 138 of GST
 
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:

LPG
Kerosene
Jewellery
Currency
Live Bovine Animals
Fruits and Vegetables
Fresh milk
Honey
Seeds
Cereals
Flour
Betel Leaves
Raw Silk
Khadi
Earthen Pot
Clay Lamps
Pooja Samagri
Hearing Aid
Human Hair
Frozen Semen
Condoms
Contraceptives
 
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.

Drafted by:
CS.A.Maniraj.,B.Com?.,ACS.,CA(Fin), Independent Director 
Certified CSR Professional., Certified GST Professional.

What is GST E Way Bill & How To Generate Via Online or SMS in Your State?
Maniraj Anantham 5 December, 2022
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