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An eWay Bill refers to an Electronic Way bill that is created on the eWay Bill Portal for the purpose of facilitating the movement of goods. It is important to note that a person who is registered under the Goods and Services Tax (GST) is not permitted to transport goods in a vehicle with a value exceeding Rs. 50,000 (as indicated on a single invoice, bill, or delivery challan) without the presence of an e-way bill that has been generated on the website ewaybillgst.gov.in.
Additionally, it is possible to generate or cancel an eWay bill through alternative methods such as SMS, an Android App, or by integrating with other websites through an Application Programming Interface (API). However, it is crucial to ensure that the correct GST Identification Number (GSTIN) of the parties involved is entered and validated using the GST search tool before utilizing the eWay bill.
Invoice/Bill of Supply/Challan:
A document providing details of the goods being transported, including their nature, quantity, and value.
Transporter ID or Vehicle Number (for road transport):
In the case of transportation by road, the Transporter ID or the vehicle number must be recorded.
Transporter ID, Transport Document Number, and Date (for rail, air, or ship transport):
If the transportation is conducted by rail, air, or ship, the Transporter ID, Transport Document Number, and the date of transportation should be documented.
The E-way bill comprises two segments: Part A and Part B. Part A focuses on gathering details related to the consignment, primarily the invoice particulars. The necessary information to be provided in Part A includes:
GSTIN of the Recipient:
The GST Identification Number of the recipient must be furnished.
Delivery Location Pin Code:
The Pin code of the destination where the goods are being delivered needs to be specified.
Invoice or Challan Number:
Details of the invoice or challan against which the goods are supplied should be provided.
Consignment Value: The value of the consignment being transported must be mentioned.
HSN Code: The HSN (Harmonized System of Nomenclature) code for the goods being transported should be entered. For businesses with a turnover up to INR 5 crores, the first two digits of the HSN code are sufficient. If the turnover exceeds INR 5 crores, a four-digit HSN code is required.
Reason for Transportation:
The specific reason for the transportation must be selected from predefined options.
Transport Document Number:
Indicate the transport document number, which could include the goods receipt number, railway receipt number, airway bill number, etc.
An E-Way Bill (EWB) is a digital document for tracking the movement of goods, and it is generated on the E-Way Bill Portal. As per GST Council regulations, any supplier or transporter moving goods exceeding Rs. 50,000 in value (single invoice/bill/delivery challan) in a single vehicle is required to carry a GST e-way bill. To obtain a GST E-Way bill, the supplier or transporter must be registered under GST. The E-Way bill regulations have been effective since April 1, 2018.
Once the E-Way bill is generated on the portal using the necessary credentials, a unique E-Way Bill Number (EBN) is assigned to the registered supplier, recipient, and transporter. This article outlines the steps for generating an E-Way bill on the Government website.
The supplier or transporter can create the E-Way bill using various methods:
Generating an E-way bill through the GST E-Way Portal involves the following steps. Ensure you have both GST and transporter registration before proceeding.
Note: An existing E-Way bill can be updated unless it has reached its validity. You can update details like transporter information, consignment details, and the GSTINs of both parties.
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