E Way Bill

When is the E-Way Bill Mandatory?

Any transportation of goods of value exceeding Rs 50,000 requires the mandatory generation of an e-Way bill. If the consignor or consignee does not generate an e-Way bill, the transporter should mandatorily generate one for consignments of value more than Rs 50,000.

Rules Governing E-Way Bill

• CGST Rules 2017
• SGST Rules 2017

Purpose of E-Way Bill

• Paperless compliance and a single e-Way bill that can be used across the country.
• To enable easy tracking of the movement of goods.
• To enable quick and easy compliance management for the Department.
• To prevent tax evasion.

Features of E-Way Bill

• The e-Way bill portal is user-friendly and easy to use.
• Multiple modes of e-Way bill generation.
• Integration with FasTag
• SMS and web alerts for the users
• Transporters who are not registered under GST can also register under the e-Way bill.
• Creation, modification, management, and rejection of e-Way bills in a single place.

Benefits of E-Way Bill

• Universal portal access for all the stakeholders of the consignment.
• An easy and quick inspection by the department officials.
• Creates the discipline of self-inspection with the traders.
• Eliminates illicit trading and transportation.
• Auto generation of GSTR 1 and helps in the reconciliation of e-Way bills and GST returns.

Parties To An E-Way Bill

• Consignor or Supplier sending the goods. He generates the e-Way bill for his recipients.
• Consignee or Customer receiving the goods. He accepts or rejects the e-Way bill generated against his name.
• Transporters - Handles movement of goods. Generates consolidates and updates vehicle numbers in the e-Way bills.
• Departmental Officials - Verify the e-Way bills and approve the consignments wherever necessary.

Contents of An E-Way Bill

• E-Way bill number
• Date
• Generated by
• Validity of e-Way bill
• GSTIN of the supplier
• Place of dispatch
• GSTIN of the recipient
• Place of delivery
• Transaction type
• Value of goods
• HSN code
• Reason for Transportation
• Transporter entry with vehicle no
• QR code

Validity of An E-Way Bill

An e-Way bill generated at 5 pm on 24th January 2022 shall be valid until midnight of 25th January 2022. The validity of an e-Way bill can be extended under exceptional circumstances like natural calamities, accidents, public chaos, etc. The transporter needs to explain the proper reason to extend the validity of an e-Way bill.

Forms Relating To E-Way Bill

How To Generate An E-Way Bill?

Even if you have registered in the GST portal, you must also register in the e-Way bill portal for a generation. The first step is to create a user account in the e-Way bill and follow the given steps to generate an e-Way bill.

• Visit the official e-Way bill portal.
• Click on “Login” at the right corner of the home page.
• Enter your user id, password, and captcha.
• Click on “Generate New” from the drop-down of the e-Way bill.
• Provide all the relevant details and click submit.
• Your e-Way bill is generated with an EWB number.

Modes Of Generating E-Way Bill

• Android mobile application - IMEI of the phone and mobile number is mandatory.
• SMS from registered mobile number
• Bulk generation of e-Way bills through Excel Spreadsheet upload.

Exceptions

• Transportation within a distance of 10 km within the same state.
• Non-motorised conveyance.
• Transportation from air cargo, airport, and port to Container Freight Station, Inland Container Depot for customs clearance.
• Personal and household items, jewellery, and items mentioned in the Annexure to Rule 138 of CGST rule 2017.

Consequences Of Non-Compliance

• The penalty of Rs 10,000 or tax evaded whichever is higher.
• Confiscation, detention, or seizure of goods under question.

Conclusion

The E-Way bill is an effective compliance mechanism that promotes transparency and order in the transportation of goods across the country. It has undoubtedly removed the difficulties faced in physically generating the e-Way bill with every state in the erstwhile VAT regime. The unified interface for all the stakeholders of a supply acts as legal proof of a supply. It also inculcates a sense of responsibility, hope, and assurance in the business community.