GST E-Way Bill : How to generate a e-way bill for the transfer of goods
In India, the transport system is regarded as the basic economic artery of the country. More specifically, logistics transportation via land, sea, and air provides a critical link between production and consumption. The government has introduced the GST E-way bill system to make this supply-chain network more efficient. GST E-way bill is a digitized compliance mechanism that helps track the movement of goods by all stakeholders (Supplier, Recipient, Transporter, and Department officer) and check the tax evasion across the country.
In this article, let's understand what an e-way bill is, how to generate it, who should generate and all other related compliance mechanisms.
What is an E-way Bill?
An e-way or electronic bill is a mandatory digital self-reporting document generated through a centralized e-way bill portal. It should be generated by a person who causes the movement of goods of value more than Rs.50,000. All other relevant information required by the GST portal should also be appropriately filled to successfully generated.
A GST-registered person cannot commence the movement of goods without an e-way bill. An e-way bill has two components: Part-A and Part-B. Both the parts must be completed with relevant details to generate an e-way bill.
Upon generating an e-way bill successfully, a unique E-way Bill Number (EBN) will be made available to the supplier, recipient, and the transporter on the common portal. They can keep track of the movement of goods with the EBN.
This single e-way bill system applies to the movement of goods throughout the country. It also helps in easier verification by the officers of the tax department.
Different Modes of Generate E-way Bill:
If you're a taxpayer looking for ways to generate an e-way bill, here are the different modes:
- SMS based
- By E-invoicing
Prerequisite to Generate a New E-way Bill:
Irrespective of the methods you choose to generate an e-way bill, one has to satisfy the following conditions:
- Prior registration with the GST e-way bill portal.
- Need to have Invoice/Bill/Challan documents in hand.
- In case of transporting goods via Road, Transport ID or the Vehicle Details of the transporter.
- In case of transporting via Rail, Air, Ship or Ship cum Road, Transport ID, Transport Doc Number, date of the document.
Now that you have all the required documents and information in hand for generating a new e-way bill, let's get into the detailed procedure to generate an e-way bill:
How to Generate An GST E-Way Bill?
Here is a step-by-step guide to generate e-way bills online:
Visit the e-waybill portal and click on the Login tab on the top menu bar.
Once you click on the login tab, You will get a pop-up screen where you need to enter your Username, Password and Captcha code.
NOTE: If you are a GST taxpayer, you must complete the e-way bill system registration to generate an e-Way bill.
Once you successfully log in, you will get into your e-Way bill dashboard.
Now, click on the e-Way bill tab and select Generate New from the drop-down.
Once you click the Generate New, you will be redirected to the e-Way Bill Entry Form. Here, you need to enter all the e-way bill generation details.
The e-Way Bill: PART-A
Select Outward if you are a supplier of the consignment.
Select Inward if you are a recipient of the consignment.
Select the appropriate sub-type applicable to your transaction.
A.If your supply type is OUTWARD, you will have to choose from the following subtype:
Supply, Export, Job Work, SKD/CKD/Lots, Recipient Not Known, For Own Use, Exhibition or Fairs, Lines Sales and Others.
B.If your supply type is INWARD, you will have to choose from the following subtype:
Supply, Import, SKD/CKD, Job Work Returns, Sales Return, Exhibition or Fairs, For Own Use, Others.
SKD/CKD/Lots - Semi-Knocked Down Condition/Completely Knocked Down Condition
You can select it from the drop-down list:
- Tax Invoice
- Bill Of Supply
- Bill Of Entry
- Credit Note or
- Others (If your document type is not listed in the drop-down list).
Your document number is the invoice number.
You need to enter the invoice/challan date. You need to enter the invoice/challan date. You will not be allowed to enter the future date in this section.
The details of the Bill From and Bill To section will be auto-filled based on your selection in the Supply Type section.
1. If your supply type is OUTWARD, your business details will auto-populate in the Bill From section.
2.If your supply type is INWARD, your business details will auto-populate in the Bill To section.
In this section, you need to enter the complete consignment details:
- Product Name (You can add multiple products by clicking the + icon)
- HSN Code (Mandatory)
- Value/Taxable Value in Rupees (Mandatory)
- CGST + SGST Rate(%) - This is for Intra-state consignment transportation.
- IGST Rate (%) - It applies if your consignment is assigned for inter-state transportation.
- CESS Ad Valorem Rate (%)
- CESS Non-Ad Valorem Rate - depends upon quantity and unit.
Once you key in all the above-mentioned details, you can see Total Taxable Amount, CGST, SGST, IGST, CESS, etc.
The e-Way Bill: PART-B
Here, the user must enter the transporter name, transporter ID and approximate distance (km) to be covered by the shipment.
- Transport ID: It is a system-generated 15 characters for all the transporters registered with the GST e-Way bill portal.
- The e-way bill system will calculate the approximate distance based on the supplier and recipient address details - PIN CODE. You can enter the actual distance as per the movement of goods.
Next, he has to update the PART-B information like:
- Mode of Transport
- Vehicle Type
- Vehicle Number (Check the valid format before entering the number).
- Bill of Lading NO & Date
- If the mode of transport is ship/road cum ship, then vehicle type should be ODC (Over Dimensional Cargo), and regular shall not be allowed.
- If the mode is ship/road cum ship, vehicle number, transport document, and date are mandatory.
Suppose a transporter is generating the e-way bill on behalf of the consignor or consignee. In that case, the system will allow the transporter to enter all the details of the consignor and consignee without blocking any fields in any column.
Once you complete the form, click “Submit” for system validation, the system will either throw up the pop-up with the appropriate error message; if any of them, you will receive an EWB with a 12-digit number.
It is important to note that no e-way bill is valid without the PART-B details. Upon successful update of PART-B of the e-way bill, you get to see the validity of the waybill based on the approximate distance between the Pincode of Bill From and Bill To.
Now, you can print and carry the e-way bill for transporting the goods as mentioned.
STEP 7: Print the e-Way Bill
A user has an option to print the e-way bill as soon as he submits the PART-A and PART-B of FORM GST EWB-01.
Or, to take a printout of EWB, the user must select the “Print EWB” from the drop-down list of the “e-way bill” option.
Upon selecting Print EWB, the following screen will be displayed:
Enter your unique EWB Number, the system will show the option to take print.
The EWB is enabled with a QR code for easier and quicker verification by tax officials.
Once an e-way bill is generated, the waybill cannot be edited to correct any mistakes. However, one can cancel it within 24 hours of generating an e-way bill.
However, the e-Way bill may be updated with vehicle number and transporter details any number of times.
Now that we have reached the end of the article, we hope you’ve learnt the complete step-by-step procedure to generate an e-way bill easily.
If you have any queries, please feel free to write to us. Our team of GST experts at the eAuditor Office are ready to assist you at any step of the way.
At eAuditor Office, we offer a wide range of GST compliance services such as e-invoicing, GST registration & filing, etc.
Looking forward to assisting you in your business compliance.
Author : Dharani
Date : 06-Jul-2022