E Way Bill System

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E Way Bill System | Uses | Modes of Generation | Contents and validity

Use of e-Way Bill

  • Electronic Way Bill is mandatory for Movement of Goods of consignment value exceeding Rs.50,000/-** (as amended by states)  in motorized conveyance for Inter-State  and Intrastate** movements .
  • Registered Taxpayers may register in the E-Way Bill Portal using their GSTIN.
  • Unregistered Persons and Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar.
  • The Eway Bill can be generated by the Supplier/ Recipient/ Transporter .
  • Vehicle number can be entered/updated in PART – B of Form EWB – 01 by those who have generated the e-Way Bill or by the Transporter.
  • For facilitating the Quick Verification a QR Code is provided in the E-Way Bill.
  • Exemption have been provided to Certain goods  from e-Way Bill and the list is available as Annexure to Rule 138 of CGST Rules.
  • No e-Way Bill is required for transportation of goods through non-motorized Vehicle.

Modes of Generation

  • Various Modes is available for Generating the E-Way Bill
    a) Web (Online) through the common portal https://ewaybillgst.gov.in
    b) Android App – The IMEI of the phone and the registered mobile number has to be given.
    c) SMS based (through registered Mobile Number).
    d) Excel based upload is provided for bulk generation.
  • If the e-Way Bill is generated with wrong information it can be cancelled and new e-Way Bill can be generated.
  • Provision for Cancellation of e-Way Bill within 24 hours by the person who have generated the e-Way Bill.
  • The Recipient can reject the e-Way Bill within 72 hours of generation.
  • Alert messages are also issued to the Users through Online and SMS.

Contents and Validity of E-Way Bill

  • Contents of PART – A of the Form EWB – 01 can’t be edited or modified once generated. PART – B can be updated with Vehicle details/ RR/Airway Bill etc.
  • Consolidated e-Way Bill can be generated for vehicle carrying multiple consignments.
  • The Validity of e-Way Bill is fixed as one day for every 100 Kms or part thereof. The validity can be extended online before the expiry.
  • The e-Way Bill with consignment should have the latest vehicle number which is carrying the said consignment.
  • The Users can create their own masters like the list of Customers, Suppliers, Products, and HSN etc.
  • For detailed User Manual, FAQs, CBT, and Legal Provision on e-Way Bill.

 

Note: Content Credited from GSTN/ CBIC for Education and Awareness purpose only.