eWay Bill

At Taxhint Advisors, we understand the complexities of e-way bill compliance. Our expert team is here to streamline the process, ensuring your shipments meet all regulatory requirements seamlessly.

Choose Taxhint Advisors for reliable and efficient e-way bill solutions.

Streamlined Process for
GST eWay Bill

A computerised document known as an e-way bill, or electronic way bill, is essential for monitoring the flow of commodities. In the context of the Goods and Services Tax (GST) system, it is very important. When products worth more than Rs. 50,000 are transported by a person or organisation that is registered under the GST, this bill becomes required. The GST eWay Bill needs to be created prior to the shipment's transportation starting.

At Taxhint Advisors ,we provide LEDGERS software, which is made to produce e-way invoices with ease. Speak with our professionals right now to begin creating your e-way bills with LEDGERS in no time at all.

What is an e-Way bill?

Under the GST regime, the movement of commodities in both intrastate and interstate transit requires an electronic way bill, or E-way bill.

An electronic document created on the e-way bill site (ewaybillgst.gov.in) that certifies the movement of goods is called an e-way bill. Under the GST system, it serves as a digital compliance tool where the consignor or seller creates an electronic way bill on the GST site by entering pertinent details about the items prior to transportation.

The E-way bill includes important details such as:

Name of the consignor
Name of the consignee
Origin of the consignment
Destination
Proposed route

The transportation of goods with a consignment value greater than Rs. 50,000 requires any person registered under GST to furnish details about the commodities in an E-way bill before the goods start their journey.

Section 68 of the CGST Act mandates the need for an e-way bill, which is further explained in Rule 138 of the CGST Rules, 2017.

On April 1, 2018, it became mandatory to utilise an e-way bill for interstate supply. On April 25, 2018, it was expanded to include intrastate supply in a few states (Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim, and Puducherry).

Key Components of eWay Bill

The e-way bill, crucial for the movement of goods in India, consists of Part A and Part B.

Part A of the e-way bill

Important consignment information, mostly pertaining to the invoice, is gathered in Part A of the e-way bill. The information needed in Part A includes:

GSTIN of the beneficiary, or the individual to whom the products are being delivered.
Pin code of the delivery location.
Challan or invoice number related to the provision of the products.
Consignment value, or the amount of money the shipped products are worth.
HSN for the product. Companies generating less than Rs. 5 crore in revenue need only state the HSN code's first two digits; companies generating more than Rs. 5 crore must supply a four-digit HSN code.
Reason for travel, selected from a set of predetermined possibilities.
The number on the transport document, which may be the airway bill, railway receipt, commodities receipt, etc.

Part B of the e-way bill

The details of the transportation are captured in Part B of the e-way bill. For road transport, this provides the vehicle number; for rail, air, or ship transportation, this includes other details. To transport products valued at more than Rs. 50,000, either within or between states, an e-way bill comprising Parts A and B is mandatory under the GST structure.

When is an e-way bill generated?

An e-way bill is required to be generated before the dispatch of goods. It must include key details about the goods, such as information about the consignor, recipient, and transporter. The scenarios necessitating an e-way bill include:

For Supply of Goods: Whenever goods are supplied, an e-way bill is essential.
For Non-Supply Transactions: This includes various situations such as:
- Export/import of goods.
- Returning goods.
- Sending goods for job work.
- Line sales.
- Sales on an approval basis.
- Goods supplied for exhibitions or fairs.
- Goods used for personal consumption.
- Supply of semi or completely knocked-down items.

Who should generate an eWay Bill?

The generation of an eWay Bill is required in the following scenarios for individuals or entities registered under GST:

The provider and recipient must create an eWay Bill when moving items valued at more than Rs. 50,000 to or from a GST-registered individual.
A registered person can generate an eWay Bill even for goods valued at less than Rs. 50,000.
When an unregistered individual provides products to a registered person, the unregistered supplier bears the burden of creating the eWay Bill. The registered recipient is responsible for ensuring that all requirements are met, including creating the eWay Bill.
The transporter is responsible if the registered person provider has not produced an eWay Bill for the items in transit. The transporter is required to generate the eWay Bill, regardless of the value of the items.

It should be noted that the consignor may assign the transporter, courier service, or e-commerce operator the duty of completing PART-A of the e-way bill.

Additionally, it's important to generate an e-way bill regardless of the consignment's value, even if it is less than Rs. 50,000, in the following scenarios:

When an interstate transaction involves a principal sending products to a job worker.
For the transfer of handcrafted items across states by a provider who is not required to register for GST.

Exemptions and Situations Where E-Way Bill is Not Necessary

Goods Exempt from E-Way Bill:

Liquefied petroleum gas (LPG) for household and non-domestic exempted category customers.
Postal baggage by the Department of Posts.
Kerosene oil distributed under the Public Distribution System.
Precious items like natural or cultured pearls, precious metals and stones, and articles from these (Chapter 71).
Currency.
Used personal and household effects.
Coral, both unworked (0508) and worked (9601).

Customs-Related Exemptions:

Goods are moved from a customs port, airport, air cargo complex, or land customs station to an inland container depot or freight station for clearance.
Transportation using non-motorized conveyances.

Specific Goods Exempt from E-Way Bill:

Alcoholic liquor for human consumption.
Petroleum crude.
High-speed diesel.
Motor spirit (petrol).
Natural gas.
Aviation turbine fuel.

Optional E-Way Bill Generation:

In cases where there is no supply as per Schedule III of the Act.
Additional Specific Exemptions:
Transit cargo to and from Nepal or Bhutan.
Goods exempt from tax under various notifications.
Transportation by rail by Central, State Government, or local authority.
Transport by defense formations under the Ministry of Defense.
Transport of empty cargo containers.
Transportation of goods weighing within 20 km from the consignor’s business to the weighbridge, accompanied by a delivery challan.

Validity of E-Way Bill

An e-way bill has a validity period that varies depending on how far the items are being transported. For traditional cars or other conventional modes of transportation, the e-way bill is valid for one day for every 100 kilometers, or a portion of that distance.

The validity period for Over Dimensional Cargo (ODC) vehicles is one day for every twenty kilometers, or a portion of that amount. The validity period ends at midnight on the last day.

E-Way Bill Mechanism

The e-way bill mechanism functions as follows:

Registration on the Common Portal

To comply with e-way bill regulations, individuals must first register on the common GST portal.

Generation of the E-Way Bill

After registration, they can generate an e-way bill on this portal.

Allocation of a Unique E-Way Bill Number

Upon generating the e-way bill, a unique e-way bill number (EBN) is provided and made available to three key parties via the common portal: the supplier, the recipient, and the transporter.

Filing Part A of Form GST EWB-01

Once Part A of the form GST EWB-01 is filled, there’s a feature on the portal that allows the other party (either the supplier, recipient, or transporter, depending on who generates the bill) to view the e-way bill generated against their GSTIN.

Requirement for Acceptance or Rejection

The party at the other end must accept or reject the consignment details specified in the e-way bill.

Deemed Acceptance

If there is no communication of acceptance or rejection within 72 hours from the generation of the e-way bill or the time of delivery of the goods (whichever is earlier), the details are considered accepted by default.

Documents Required for Generating an e-Way Bill:

To generate an e-way bill, the following documents are required, depending on the mode of transport:

For Transport by Road:

Invoice/Bill of Supply/Challan related to the goods being transported.
Transporter ID or the Vehicle Number of the vehicle used for transportation.

For Transport by Rail, Air, or Ship:

Invoice, Challan relevant to the consignment of goods.
Transporter ID.
Transport document number and date, specific to the mode of transport used (rail, air, or ship).

How to Register for an e-Way Bill?

Various modes are available on the common portal to register for an e-way bill under the e-way bill system. These include:

SMS: Registration can be done via SMS.
Android Application: An Android app is available for e-way bill registration.
Web-Based Mode: This is the primary mode for registration.
API-Based: For integration with business systems.
GST Suvidha Providers: Utilizing services offered by GST Suvidha Providers.

How to Generate E-Way Bills?

Using the E-way Bill (EWB) interface, creating E-Way Bills is a simple procedure. It can generate both single and aggregated E-Way Bills, update vehicle numbers on existing ones, and cancel them, among other functions.

Issuing via GSTN

The GSTN portal is where the e-way bill may be created. Entering information regarding the items, the consignor, the recipient, and the transporter is required for this.

Receipt of E-Way Bill Number (EBN)

An e-way bill number (EBN) is issued to the supplier, the recipient, and the transporter engaged in the delivery of the products after it has been generated.

SMS Option for Generating and Canceling E-Way Bills

It is also possible to generate or cancel e-way bills via SMS for suppliers who do not have internet access. The provider must first register for the SMS facility on the GSTN portal by choosing the 'For SMS' option under the 'Registration' page in order to use this service.

Introduction to Taxhint Advisors' LEDGERS Software

Taxhint Advisors proudly presents LEDGERS, our advanced software designed to simplify the creation of eWay Bills. Whether you're a small startup or a large enterprise, LEDGERS streamlines the process of generating eWay Bills with ease. Our software breaks down complex procedures, ensuring accurate and compliant eWay Bills aligned with GST regulations. With its user-friendly interface, LEDGERS integrates seamlessly into your business processes, enhancing overall efficiency. Trust LEDGERS to manage both single and bulk eWay Bills effortlessly, making it an indispensable tool for navigating GST compliance.

Ready to transform your eWay Bill generation? Contact Taxhint Advisors today to discover how LEDGERS can streamline your operations and boost your GST reporting. Reach out now to experience the future of efficient eWay Bill management!

Streamlined Process for GST eWay Bill