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Yes. All the registered persons who need to generate an e-way bill under GST must register on the e-way bill portal, namely: www.ewaybillgst.gov.in using their GSTIN. Once GSTIN is entered, the system sends an OTP to their registered mobile number, registered with GST Portal. After authenticating the same, the system enables them to generate their username and password for the e-way bill system. After the generation of the username and password of their choice, they may proceed to make entries to generate an e-way bill.It is generated from the GST Common Portal for the e-Way Bill system by the registered persons or transporters who cause the movement of goods before the commencement of such movement.
This indicates that you (your GSTIN) are already registered on the e-way bill portal, and your username and password are already created on the e-way bill system.
Please use these credentials to log into the e-way bill system. If you have forgotten your username or password, please use the ‘Forgot Username’ or ‘Forgot Password’ facility provided on the portal to recover your username or reset your password.
This indicates that the e-way bill system cannot get the contact details (mobile number or email address) for your GSTIN from the GST Common Portal(www.gst.gov.in).
This indicates that you might have updated your business registration details in the GST Common Portal recently. Please click the ‘Update from Common Portal’ button on the e-Way Bill portal to pull the latest data from the GST Common Portal.
If, even after this action, wrong data is displayed, kindly update the address/mobile number details in GST common portal through the amendment process.
Some transporters may not be registered under the Goods and Services Tax Act, but such transporters may cause the movement of goods for their clients. They need to enrol themselves on the e-way bill portal to get 15 digit Unique Transporter Id to generate E-Way Bill.
TRANSIN or Transporter id is a 15 digit unique number generated by the EWB system for unregistered transporter once they enrol on the system, which is similar to GSTIN format and is based on state code, PAN and Checksum digit.
The transporter can share this TRANSIN or Transporter id with their clients, who may enter this number while generating e-waybills for assigning goods to them for transportation.
The transporter must provide the essential information for enrolment on the EWB portal. The EWB system creates the transporter id after furnishing the requisite information. The details of information to be furnished are available in the user manual.
This idicates that PAN name and Number entered by you are failing validation at the CBDT/ Income Tax system. Please enter the exact name and Number in the income tax database. If, even after this action, wrong data is displayed, kindly update the address/mobile number details in GST common portal through the amendment process.
This indicates that you are a registered taxpayer with a valid GSTIN since validation is done on the entered PAN. You need not enrol again as a transporter but use your GSTIN to register on the e-Way Bill portal.
This indicates that you have already enrolled on the e-way bill portal by providing your PAN, business and other details, and you have created your username and password. Please use these credentials to log into the e-way bill system. If you have forgotten the username or password, please use the ‘Forgot Trans id’ or ‘Forgot Password’ facility provided on the portal to recover your username or reset your password.
This indicates that you are trying to log in to the e-Way Bill system with an incorrect username and password. Please check the username and password used for logging in to the system.
If you have forgotten the username or password, please use the ‘Forgot Trans id’ or ‘Forgot Password’ facility provided on the portal to recover your username or reset your password.
This indicates that your account has been frozen because you might have cancelled your registration or deactivated your GSTIN in the GST Common Portal. Please visit the GST Common Portal (www.gst.gov.in) to find the status of your GSTIN under the ‘Search Taxpayer’ tab. If you can log in on the GST portal but not on the e-Way Bill portal, please lodge your grievance at https://selfservice.gstsystem.in/.
If you have forgotten the username or password, use the ‘Forgot Username’ or ‘Forgot Password’ facility provided on the portal to recover your username or reset your password. The user must enter the details asked for authentication same via OTP for a new username and password.
e-Way Bill is a mandatory document needed by a person transporting a consignment of goods of value exceeding Rs. 50,000. Section 68 of the Goods and Services Tax Act government-mandated this with Rule 138.
It is generated from the GST Common Portal for the e-Way Bill system by the registered persons or transporters who cause the movement of goods before the commencement of such movement.
e-Way Bill is a mandatory document needed by a person transporting a consignment of goods of value exceeding Rs. 50,000. Hence e-Way Bill generated from the common portal is required.
As a registered person or a transporter of the goods, the merchant or consignee can generate the e-Way Bill. The unregistered transporter can enroll on the common portal and generate the e-Way Bill to move goods for their clients.
A person who generates the e-Way Bill should be a registered person on the GST portal, and he should also register in the e-Way Bill portal. If that person is not a registered person under GST, they must enroll on the e-waybill portal before generating the e-Way Bill. The documents include tax invoice or delivery challan, Transporter's Id, and transporter document number or vehicle number.(https://ewaybillgst.gov.in)
If there is a mistake, incorrect or wrong entry after submission of the e-way bill, then it cannot be edited or corrected. The only option available is cancelling the e Way Bill and generating a new one with the correct details.
The E-way bill is mandatory for all goods transport except those exempted under the Notifications or rule. When transporting handicraft goods or goods for job work under a few specified circumstances, we require an e-Way Bill even if the consignment value is less than fifty thousand rupees. Kindly refer to the e-Way Bill rule for other exemptions.
Yes. The validity of the e-Way Bill depends upon the distance the goods have to be transported. One-day validity has been provided for regular vehicles or transportation modes for every 200 KMs or part of its movement. For Cargo vehicles, one-day validity is provided for every 20 KMs or part of its movement. This validity expires at midnight of the last day.
For transportation of goods concerning all types of transactions such as outward supply within the State or interstate, inward supply whether from within the State or from interstate including from unregistered persons or for reasons other than supply also e-Way Bill is mandatory.
Part-A Slip is a temporary number generated after entering all the details in PART-A of the e-Way Bill. This Part-A Slip can be shared or used by the transporter, or you can, later on, enter PART-B and generate the E-way Bill.
This Part-A Slip will be useful when you have prepared an invoice relating to your business transaction but don't have the transportation details.
Thus you can enter invoice details in Part A of the e-Way Bill and keep it ready for entering details of the mode of transportation in Part B of the e-Way Bill.
If you don'tdon't enter the vehicle number for transportation by road or transport document number for other cases, the system will show you only the PART-A slip. It indicates that you have not completed the e-way bill generation process. Only when you enter the Part-B details will you generate an e-Way Bill.
Part-A Slip is an entry made by a user to store the document details on the e-way bill system temporarily. Once the goods are ready for movement from the business premises and transportation details are known, the user can enter the Part-B details and generate the e-way bill for the movement of goods. Hence, entering Part-B details convert the Part-A slip into an e-way bill.
The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan or Bill of entry as the case may be, and a copy of the e-way bill or its number generated from the common portal in electronic form.
The registered person can generate the e-way Bill from his account from any registered place of business. However, they need to enter the address accordingly in the e-Way Bill.
The taxpayer wants to move the goods himself. E-way bill Portal expects the user to enter transporter ID or vehicle number. So if they want to move the goods themself, they can enter/her GSTIN in the transporter Id field and generate Part-A Slip.
This indicates to the system that they are a transporter, and they can enter details in Part-B later when transportation details are available.
If the consignor or consignee is an unregistered taxpayer and does not have GSTIN, the user has to enter 'URP' [Unregistered Person] in the corresponding GSTIN column.
The validity of the e-way bill starts when the first entry is made in Part-B, i.e. vehicle entry is made the first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. May note that validity is not re-calculated for subsequent entries in Part B.
The validity period of the EWB is calculated based on the 'approx. Distance' entered while generating the EWB. For every 200 KM, one day is a validity period for EWB as per rule, and from part of 200 KM, one more day is added.
Select the correct State and continue e-way bill generation if the state name is not auto-populated.
Imports and exports have been considered inter-state supplies under the GST Act. The e-Way Bill must be issued for these transactions. For imports, the e-way bill will be generated by the importer, and for exports, export supplies.
The e-Way bill system has been enhanced with auto calculation of the distance between the Source and destination based on the PIN Codes entered by the user.
The e-waybill system will calculate and display the estimated motorable distance between the supplier and recipient per the PIN codes.
The user is also allowed to enter the actual distance as per the movement of goods. However, it will be limited to 10% more than the auto-calculated distance displayed.
The approximate distance for the movement of consignment from the Source to the destination has to be considered based on the distance within the country.
That is, in the case of exports, the distance is taken as the consignor's place to the place from where the consignment is leaving the country after customs clearance and in the case of imports, the distance is taken as the place where the consignment reached the country and was cleared by the customer to the destination place.
Yes. As per the e-way bill rules, the e-way bill must be carried along with the goods at the time of transportation if the value is more than Rs. 50,000/-. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier based on the bill or invoice. The consumer can also enrol as a citizen and generate the e-way bill himself. For the threshold limit of the value of goods intrastate movement for generation of E Way Bill, please refer to the relevant statute/provisions passed by the respective States/Union Territories.
The e-way bill, once generated, cannot be edited or modified. Only Part B can be updated. However, if an e-way bill is generated with wrong information, it can be cancelled and generated afresh. The cancellation must be done within twenty-four hours from the time of generation.
The system allows editing of the details of e-way bill entries before submission. However, if the products/commodities details are entered, it will not allow editing of some fields as the tax rates will change. Please delete the products, edit the required fields, and enter the products again to enable this.
The system expects you to enter the vehicle number details properly. Please see the format details in the help with the vehicle entry field.
If the RC book has a vehicle number like DL1A123, you enter it as DL01A0123. The vehicle entered in the e-way bill system is only for information, and the GST officer will accept this variation.
Any person can verify the authenticity or the correctness of the e-way bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal.
Any person can verify the authenticity or the correctness of the e-Way Bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal.
There is a chance that the consignee or recipient may reject to take the delivery of the consignment due to various reasons. Under such circumstances, the transporter can get one more e-way bill generated with the help of the supplier or recipient by indicating supply as 'Sales Return' with relevant documents and return the goods to the supplier as per his agreement with him.
If the validity of the e-way bill expires, the goods are not supposed to be moved. However, under the circumstance of 'exceptional nature and trans-shipment, the transporter may extend the validity period within 8 hours after the expiry period after updating the reason for the extension and the details in PART-B of FORM GST EWB-01.
Yes, one can extend the validity of the e-Way Bill if the consignment cannot reach the destination within the validity period due to exceptional circumstances like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter needs to explain the reason in detail while extending the validity period of an e-way bill.
There is an option under an e-way bill to extend the validity period. This option is available to extend the e-way bill before 8 hours and after 8 hours of the expiry of the validity period. Here, the transporter will enter the e-way bill number and the reason for requesting the extension, from a place (current place), approximate distance to travel and Part-B details. May noted that he could not change the details of Part-A. He will get the extended validity based on the remaining distance to travel.
The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of the validity period, can extend the validity period.
Sometimes, the taxpayer raises the Bill and sends the Consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation.
In the "Transaction Type", select the Bill to - Ship to option in the Transaction Type dropdown. Then the system will enable the "Ship to" field to enter a different state Pincode for the Consignment.
Sometimes, the supplier prepares the bill from his business premises to the consignee but moves the Consignment from others' premises to the consignee as per the business requirements.
This is known as 'Billing From' and 'Dispatching From'. The e-way bill system provides this in the "Transaction Type". Select the "Bill From - Dispatch From" in the Transaction Type dropdown, and then the system will enable the Dispatch From field to enter different Dispatch state Pincode for the Consignment.
While generating an e-Way Bill, the taxpayer has a provision to enter the transporter id in the transportation details section. If he enters 15 digits transporter id provided by his transporter, the e-way bill will be assigned to that transporter. Subsequently, the transporter can log in and update further transportation details in Part B of the e Way Bill.
Where the goods are being transported in a semi-knocked down or completely knocked down condition, shall generate the EWB for each of such vehicles based on the delivery challans issued for that portion of the consignment as per CGST Rule 55 of CGST rule 55, which provides as under:
Please note that multiple EWBs are required to be generated in this situation. The EWB has to be generated for each consignment based on the delivery challan details and the corresponding vehicle number.
Yes, you can use the Extend Validity option before 8 hours or 8 hours from the validity date. Select the E-waybill extension option. Specify the Consignment is in Transit, and enter the warehouse details such as Pincode and address. The system will extend the validity for the remaining distance.
You can extend the validity of the e-Way Bill by using the Extension facility and selecting the 'In Movement'. Update the number of the new Vehicle and Pincode where the Vehicle has had a breakdown. The validity of the e-Way Bill will get extended for the remaining distance.
The multi-vehicle option can be used when the goods have moved to someplace, and further, it is not possible to move in the same mode of transport or vehicle. Will then move The goods in different modes of transport or different vehicles.
For example, if the goods have moved by Rail till someplace and further they need to be transported in multiple trucks, it can cause this facility.
Also, the goods have moved in a regular truck in some hilly regions. Subsequently, it is impossible to move in the same due to the terrain conditions. You can move these goods in multiple vehicles by using this facility.
Note: This facility can be used when Part-B has been updated for the EWB, and then subsequently, the goods need to be moved in Multiple vehicles.
As per the amendment in Rule 58, a transporter who is registered under GST in more than one State or Union Territory with the same Permanent Account Number applies for a unique common enrolment number in the E-way bill system by submitting the details in FORM GST ENR-02 using any one of his GSTIN (Goods and Services Tax Identification Numbers). Once the transporter obtains a Common Enrolment number, it can be shared as a transporter Id with his clients. Can use the common enrolment id to update Part-B details by the transporter.
Once you have obtained the Common Enrolment Id, you cannot generate e-waybills or Update Part-B using your GSTIN. Also, your clients will not be able to update your GSTIN as Transporter Id.
E-Way bill is complete only when Part B is entered. Otherwise, a printout of EWB would be invalid for the movement of goods. Filling up Part B of the e-way bill is a must for movement of the goods, except for within the same state movement between consignor place to transporter place, if the distance is less than 50 Kms.
As per the new e-way Bill rule, the taxpayer can generate the e-way bill after entering Part B. If he does not have the Part-B details and the transporter will update the Part-B, they have to compulsorily enter the transporter id to generate the ‘Part-A Slip’.
No e-Way bill is required for the movement of goods up to a distance of 20 Km from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued under Rule 55.
The Vehicle number can be updated by the generator of the e-way bill or the transporter assigned by the generator for that e-way bill.
The present transporter can fill or update PART B of the EWB. The e-way bill can be assigned from one transporter to another for further movement of consignment. Under this circumstance, the latest transporter assigned for that e-way bill can update Part B of EWB.
The e-way bill for transportation of goods should always have the vehicle number that is carrying the goods. There may be a requirement to change the vehicle number after generating the e-way bill or after the commencement of the movement of goods due to trans-shipment or breakdown of the vehicle. In such cases, the transporter or generator of the e-way bill can update the new vehicle number in Part B of the e-way bill.
If the vehicle breaks down when the goods are being carried with an EWB, then the transporter can get the vehicle repaired and continue the journey in the same EWB. If he has to change the vehicle, he must enter the new vehicle details in that EWB on the e Way Bill portal, using the ‘Update vehicle number’ option in Part B and continue the journey in a new vehicle within the original validity period of the e-way bill.
The user can update Part-B (Vehicle details) as many times as he wants for the movement of goods to the destination. However, should do the updating within the validity period.
The authorized transporter can assign the e-way bill to any enrolled or registered transporter to further transport the goods. Subsequently, the new transporter can only update the Part B of the EWB.
Where the goods are transported by railways or by air or vessel, the Part B of the e-way bill can be updated either before or after the commencement of movement. But, where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill as required under these rules is produced to them at the time of delivery.
Some of the consignments are transported by the transporter through transshipment using different vehicles before they are delivered to the recipient at the destination. Hence for each movement from one place to another, the transporter must update the vehicle number in which he is transporting that consignment in part B of the E Way Bill.
Yes, one can transport goods through different modes of transportation – Road, Rail, Air, and Ship. However, PART-B of the e-way bill has to be updated with the latest mode of transportation or conveyance number using the ‘Update vehicle number/mode of transport ’ option in the Portal.
At any point in time, the details of conveyance specified in the e-way bill on the portal should match with the details of conveyance through which goods are being transported.
One e-way bill can go through multiple modes of transportation before reaching the destination. As per the mode of transportation, the EWB can be updated with details of a new mode of transportation by using ‘Update Vehicle Number’.
Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again:
Next, the taxpayer or transporter updates the Airway Bill number using the ‘update vehicle number’ option. Again after reaching Delhi, he updates his movement through the road with his vehicle number. This way, the e-way bill will be updated with multiple modes of transportation.
The transporter comes to know that EWBs are assigned to him by the taxpayers for transportation in one of the following ways:
• After logging in at the EWB portal, the transporter can go to the reports section and select ‘EWB assigned to me for trans’ and see the list. He can also see these details in his dashboard after login into the EWB portal.
• The transporter can go to ‘Update Vehicle No’ and select the ‘Generator GSTIN’ option and enter the taxpayer GSTIN of the taxpayer who has assigned the EWB to him.
Some consignments move from one place to another until they reach their destinations. Under this circumstance, each time the consignment moves from one place to another, the transporter needs to enter the vehicle details using the ‘Update Vehicle Number’ option in part B of the EWB when he starts moving the goods from that place.
The transporter can also generate ‘Consolidated EWB’ with the EWB of that consignment with other EWBs and move the consignment to the next place. This has to be done till the consignment reaches its destination. But it should be within the validity period of a particular EWB.
Some transporters move the consignments from one place to another before the goods reach the destination, as per the movement of vehicles. Sometimes, the consignments are moved to 8-10 branches of the transporter before reaching their destination.
The consignments reach the particular branch of the transporter from different places in different vehicles. These consignments are sorted out to be transported to different places in different Vehicles.
Now, instead of updating the vehicle for each of the EWBs, the concerned branch user can generate ‘Consolidated EWB’ for multiple EWBs that are going in one vehicle towards the next branch/destination.
The e-way bill, once generated, cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If the proper officer has verified a particular EWB, it cannot be cancelled. Further, cancel the e-way bill if either good is not transported or is not transported as per the details furnished in the e-way bill.
Yes, cancel the e-way bill if either good are not transported or are not transported as per the details furnished in the e-way bill. Can cancel The e-way bill within 24 hours from the time of generation.
E-way bill is a document required to move goods from the supplier's place of business to the recipient's place. Therefore goods in movement (including when stored in the transporter's godown even if the godown is located in the recipient's city/town before delivery) shall always be accompanied by a valid e-way bill.
The person who causes the transport of goods shall generate the e-way bill specifying the other person's details as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against their GSTIN.
As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. Suppose the acceptance or rejection is not communicated within 72 hours from the time of generation of the e-way Bill or before the delivery of goods, whichever is earlier.
As per the rule, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. Therefore following options are made available to him to see the list of e-way bills:
A Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle).
The transporter, carrying multiple consignments of various consignors and consignees in one vehicle, can generate and carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.
A transporter can generate consolidated e-way bills to move multiple consignments in one vehicle.
Consolidated EWB is like a trip sheet. It contains details of different EWBs regarding various consignments being transported in one vehicle, and these EWBs will have different validity periods.
Hence, Consolidated EWB does not have any independent validity period. However, individual consignments specified in the Consolidated EWB should reach the destination as per the validity period of the individual EWB.
An option is available under the ‘Consolidated EWB’ menu as ‘regenerate CEWB.’ This option allows you to change the vehicle number to the existing Consolidated EWB without changing the individual EWBs. This generates a new CEWB, which must be carried with a new vehicle. Old CEWB will become invalid for use.
Yes, the consolidated e-way bill can have the goods or e-way bills delivered to multiple locations as per the individual EWB included in the CEWB. Suppose the CEWB is generated with 10 EWBs to move 3 consignments to destination Y and 7 consignments to destination X, then on the way.
In that case, the transporter can deliver 3 consignments to destination Y out of 10 and move with the remaining 7 consignments to destination X with the same CEWB. Alternatively, two CEWBs can be generated, one for 3 consignments for destination Y and another CEWB for 7 consignments for destination X.
The registered person can generate the e-way bill in any of the following modes;-
The taxpayer must register the mobile numbers through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for SMS-based e-way bill generation available on the portal for further details.
The taxpayer must register the mobile phone's IMEI (International Mobile Equipment Identity) number. He intends to generate the e-way bill on the e-way bill system. Please see the user manual for Mobile App based e-way bill generation available on the portal for further details.
The mobile app is available only for taxpayers and enrolled transporters. It is not available in Play Store or App Store. The main user must log in and select the ‘for mobile app’ under the registration menu.
The system asks to select the user/sub-user and enter the IMEI number of the user. Once it is entered, the concerned user gets the link in his registered mobile to download the app through SMS. Now, the user has to download the app by clicking that link and enable it to get installed on the mobile.
Through this facility, users can upload multiple invoices and generate multiple e-Way bills in one go. This facility can be used by taxpayers or transporters who have automated their invoice generation system.
They can prepare bulk requests for e-way bills in a file from their automated system, upload it on the common portal, and generate e-way bills in one go.
This also avoids duplicate data entry into the e-way bill system and data entry mistakes. Any taxpayer or transporter can use the bulk generation facility.
To use the bulk generation facility, one must prepare the e-way bill requests through a JSON file. Can do this in two ways – a registered taxpayer or transporter can prepare the JSON file directly from his automated system.
If he is unable to do so, he can use excel based bulk generation tool available on the portal. The invoice and other details must be entered as per the format and can generate a JSON file.
Must upload a JSON file to the portal to generate multiple e-Way bills. Please refer to the ‘user manual of the bulk generation’ and ‘bulk generation tools’ under the tool section at the EWB portal and follow the instructions.
One can use a bulk generation facility for
Pl refer to the user manual of the bulk generation tools on the portal.
The benefits of the bulk generation facility are as follows:
Can do The integration between the e-way bill system and the registered person's system through APIs. To avail of this facility, the registered person should register the server details of their systems (through which they want to generate the e-way bill using the APIs of the e-way bill system) with the e-way bill system. For further details, please go through the user manual.
API interface is a site-to-site integration of two systems. Using this, the taxpayer can link his IT system with the EWB system to generate EWB directly from his IT solution without keying in the details for the EWB form in the Portal. This reduces duplicate data entry and eliminates data entry mistakes.
Presently, a registered person generates invoices from his IT system, logs into the EWB system, enters e-way bill details and generates e-way bills. Here, the taxpayer has to make double entries – once for Invoice generation in his system and a second time for e-way bill generation.
He can integrate his system with the EWB system through API. The EWB details are sent from the taxpayer system to the e-Way bill system through APIs, and instantaneously generating e-way bills happens at the e-Way bill system instantaneously.
The e-way bill data is sent back to the taxpayer system by the e-Way bill system so that it can store EWB data in the taxpayer's system itself. This will lead to saving of manpower and cost of operator for this purpose. Secondly API interface will eliminate data entry mistakes/errors being made by the operator.
It also saves time. Thirdly, the taxpayer system can store the e-way bill number in its database with the corresponding invoice.
Even in the invoice itself, the EWB number can be printed so that printout of EWB need not be taken out and carried out along with the vehicle separately.
API interface is a site-to-site integration of taxpayers' websites with the EWB system. Large taxpayers can use the API interface, which needs to generate more than 1000 invoices / e-way bills per day. However, the taxpayer should meet the following criteria to use the API interface:
Generally, a registered GSTIN holder will be recorded as a supplier or recipient in the system. He will be allowed to work as a supplier or recipient only in the e-way system. If the registered GSTIN holder is a transporter, he will be generating EWB on behalf of the supplier or recipient. He must enter both supplier and recipient details while generating EWB, which is not allowed if he is registered as a supplier or recipient only, not as a transporter.
To change his position from supplier or recipient to transporter, the taxpayer has to select the option ‘Register as Transporter’ under registration and update his profile. Once it is done with logout and re-login, the system changes the taxpayer as a transporter and allows him to enter details of both supplier and recipient in EWB as per invoice.
EWB System( www.ewaybillgst.gov.in ) is dependent on GST Common portal (www.gst.gov.in) for taxpayers' registration details like legal name/trade name, business address, mobile number, and e-mail id. EWB System will not allow the taxpayer to update these details directly in the EWB portal. If the taxpayer changes these details at GST Common portal, it will automatically be updated in the EWB system within a day. Otherwise, the taxpayer can update the same instantaneously by selecting the option 'Update My GSTIN' in the e-Way bill system. The details will be fetched from the GST common portal (www.gst.gov.in) and updated in the e-Way Bill system.
Most of the time, the taxpayer or authorized person himself cannot operate and generate EWBs. He may, in that case, authorize his staff or operator to do that. He would not like to avoid sharing his user credentials with them. In some firms, the business activities will be operational 24/7, and some firms will have multiple branches. Under these circumstances, the main user can create sub-users and assign different roles. He can assign generation of EWB or rejection or report generation activities based on requirements to different sub-users.
This facility helps him to monitor the activities done by sub-users. However, the main user should ensure that whenever an employee is transferred or resigned, the sub-user account is frozen/blocked to avoid misuse of the facility.
For every principal/additional place of business, the user can create a maximum of 10 sub-users. If a taxpayer has only (one) principal business place (and no additional place of business), he can create 10 sub-users. If a taxpayer has 3 additional places and one principal place of business (i.e., 4 places), he can create 40 (4 X 10) sub-users.
The user is allowed to generate a report daily. Because of the criticality of the system for performance for 24/7 operation, the reports are limited to being generated for a day. The user can change the date and generate the report for that date. Hence, the user is advised to generate a report daily and save it in his system.
EWB system has an option to enter the masters of user–client master, supplier master, transporter master, and product master. If a user creates these masters, it will simplify the generation of the e-Way Bill for him. The system auto-populates the details like trade/legal name, GSTIN, and address by typing a few characters of client or supplier, HSN Code, tax rates, etc. It also avoids data entry mistakes by the operator while keying in the details.
Yes, you can upload your customers, suppliers, and product details into the e-Way Bill system by preparing the data as per the format provided in the tools option in the portal and uploading it in the master option after logging in.
Suppose the tax officers have detained the goods or the vehicle of the taxpayer or transporter for more than 30 minutes. In that case, the transporter can enter the detention report on EWB Portal, which will reach the designated officer immediately to take appropriate action accordingly.
Where a vehicle has been intercepted and detained for thirty minutes, the transporter may upload the said information in the EWB system. The detention report will go to the concerned senior GST State/Central officer to redress the grievance.
Blocking of e-waybill generation facility means disabling taxpayer from generating E Way Bill, in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal, by such taxpayer (refer to Rule 138E of CGST/SGST Rules, 2017). The GSTINs of such blocked taxpayers cannot be used to generate the e-way bills either as Consignor or Consignee. To change his position from supplier or recipient to transporter, the taxpayer has to select the option ‘Register as Transporter’ under registration and update his profile. Once it is done with logout and re-login, the system changes the taxpayer as a transporter and allows him to enter details of both supplier and recipient in EWB as per invoice.
Unblocking of the e-waybill generation facility means restoring the facility of generation of E Way Bill, in respect of such taxpayer's GSTIN (as Consignor or Consignee), in the event of filing of the return for the default period(s), thereby reducing the default period to less than 2 consecutive tax periods.
Also, the jurisdictional officer can do the Unblocking online on the GST Portal upon considering the manual representation received from such taxpayer.
Blocking of EWB generation is implemented from 1st December 2019. Thus the users won’t be able to generate EWB for a GSTIN (whether as consignor or consignee) if the said GSTIN is not eligible for EWB generation as per Rule 138 E of CGST/SGST Rules, 2017.
Form GSTR-3B (to be filed by normal taxpayers) is considered for blocking the EWB generation facility.
As provided in Rule 138 E of CGST/SGST Rules 2017, blocking the EWB generation facility will be implemented on EWB Portal when the taxpayer does not file GSTR 3B return for two consecutive tax periods.
Thus, taxpayers who must file Form GSTR-3B and have not filed it for January and February will be blocked from the EWB generation facility.
If a Taxpayer's GSTIN has been blocked for E Way Bill Generation facility, that GSTIN cannot be entered in E Way Bill either as supplier or recipient. Thus the recipient of such blocked GSTINs cannot generate E Way Bill indicating such blocked GSTIN as a supplier.
No, the transporter cannot generate the e-way bills regarding blocked taxpayer’s GSTINs, as a supplier or as the recipient.
The GST System and EWB System are integrated. Accordingly, GSTINs of taxpayers who have not filed GSTR 3B returns for two or more consecutive periods will be blocked for EWB generation.
In the case of filing of GSTR 3B returns by taxpayers, resulting in a reduction of their return filing default period of less than two tax periods will update their return filing status on E Way Bill Portal, and their GSTIN will be unblocked for the E Way Bill generation facility, next day.
The jurisdictional officer can do the Unblocking online on the GST Portal upon considering the manual representation received from such taxpayer.
Once the return is filed on GST Portal, the system removes the blocking status the next day.
There will not be any effect/impact on the already generated e-way bills of the blocked GSTINs. These e-way bills are valid and can be used to move goods to the destination.
If required, the transporters/taxpayers can update the vehicle and transporter details and carry out the extension in the validity period of these e-way bills.
There are two types of transporters – the Transporters who have only enrolled themselves on the E Way Bill portal (i.e., who don’t have GSTIN) and the Transporters who are also registered at the GST portal (i.e., who have GSTIN).
Transporters enrolled in EWB Portal and who are not registered on the GST portal will not be impacted (as they are not required to file GSTR 3B returns).
If the GSTIN of the GST registered transporter is blocked, then that GSTIN cannot be used as Consignor, Consignee, or transporter while generating e-way bills and updating details.
Yes, the e-way bill system will block the updating Transporter Id if registered in GST and has not filed the GSTR 3B Return for the last two successive tax periods.
However, there will not be any problem updating details of the enrolled transporter id (i.e., those who don’t have GSTIN) while generating the e-way bills.
E-Way bill has been integrated with the Vahan System of the Transport Department. Will now verify the vehicle number entered in the e-way bill with the Vahan System. If Vehicle no. is not available in the Vahan system user will get an ‘Alert Message’ about the non-availability of the vehicle number in the vahan database. However, later, such vehicle numbers will not be allowed to generate an e-Way Bill.
To change his position from supplier or recipient to transporter, the taxpayer has to select the option ‘Register as Transporter’ under registration and update his profile. Once it is done with logout and re-login, the system changes the taxpayer as a transporter and allows him to enter details of both supplier and recipient in EWB as per invoice.
The vehicle number entered in the EWB is not available in Vahan Database. You are requested to check and update the vehicle registration with your concerned Regional Transport Office (RTO). Otherwise, this vehicle number will not be allowed for e-way bill generation after some time.
This message indicates that the Vehicle details are found in more than one RTOs. You need to approach your RTO and request for updation of the office. Once the details are updated, this message will not appear again. Not doing so, later, it will be treated as Vehicle no. is nonexistent and may not be allowed for e-waybill generation.
If the vehicle number entered in the e-waybill is registered and the system still shows ‘Alert Message,’ it is suggested to reach your concerned RTO. Once the vehicle details are updated in the Vahan system, the status in the e-Waybill system will subsequently get updated.
Vahan System provides a nationwide search over the digitized data of Registered Vehicles. You can always check your vehicle number in the Vahan system below; https://vahan.nic.in/nrservices/faces/user/searchstatus.xhtml.
You need to visit your RTO with the original RC and other documents and get the details updated in the Vahan Database.
If the Vehicle number is with temporary registration, the details are not verified, and enter the temporary number starting with TM.
You can contact the E-way bill Helpdesk and submit your grievance. Specify the Vehicle number, which is there in the Vahan system but not available in the e-way bill portal.
Dimensional Cargo means a cargo carried as a single indivisible unit that exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules 1989 made under the Motor Vehicles Act, 1988.
It is as per their mutual agreement. Suppose a transporter, courier agency, or e-commerce operator fills PART-A of the e-Way Bill. In that case, it will be presumed by the department that they have got authorization from the consignor for filling PART-A of the e-Way Bill.
In the case of the movement of goods by public transport, an e-way bill will be generated by the person causing the movement of the goods. In case of any verification, the person can show the e-way bill number to the proper officer.
It is the value of the goods declared in the invoice, a bill of challan, or a delivery challan, as the case may be, issued in respect of the said consignment and include Central tax, State or Union territory tax, Integrated Tax, and Cess charged if any. But, it will not include the value of the exempt supply of goods, where the invoice is issued in respect of both exempt and taxable supply. It will also not include the value of freight charges for the movement charged by the transporter.
It is the value of the goods declared in the invoice, a bill of challan, or a delivery challan, as the case may be, issued in respect of the said consignment and include Central tax, State or Union territory tax, Integrated Tax, and Cess charged if any. But, it will not include the value of the exempt supply of goods, where the invoice is issued in respect of both exempt and taxable supply. It will also not include the value of freight charges for the movement charged by the transporter.
As per rule 138(7), we will notify you later. Hence till the notification for that effect comes, the transporter needs not to generate an e-way bill for consignments having a value less than Rs 50,000/-, even if the value of the goods carried in a single conveyance is more than Rs. 50,000/-till the said sub-rule is notified.
It has been observed in the e-way bill system that some of the e-way bills have abnormal total invoice values, which could have been entered knowingly or unknowingly by the user while generating the e-way bill details. Will also send a pop-up and SMS to the EWB generator alerting him that the invoice value of EWB is more than Rs. 10 Cr. This will assist the generator in correcting/canceling if it has been entered wrongly. SMS and pop-up alert the generator regarding the high EWB value if the actual value is less than Rs. 10 Cr. but the user enters the higher value due to a typo mistake, etc.
No, these are exempted supplies and therefore have been exempted from the requirement of carrying the e-Way Bill.
No, such movement has been exempted from the requirement of the e-Way Bill.
No, such movement has been exempted from the requirement of the e-Way Bill.
Yes, a temporary vehicle number can also be inserted as a vehicle number for e-way bill generation.
E-way bill is required in such cases. The temporary number or any identifiable number with the tractor has to be used to fill in details of the vehicle number for e-way bill generation.
There is no special provision for such supply, and hence the registered person who causes the movement of goods shall be responsible for the generation of the e-Way Bill as per the rules.
In such cases, movement is caused on behalf of self. No supply is being made. In such cases, delivery challan may be used to generate e-way bills. All the provisions for delivery challan need to be followed along with the rules for e-way bills.
The value of goods needs to be mentioned in explanation 2 of the sub-rule (1) of rule 138.
E-way bills must be generated even when goods are moved for reasons other than supply. Delivery Challan is the basis for generating an e-Way Bill in such cases.
Consignment value and HSN needs to be determined for goods only and not for services, as only the goods are in movement, and the e-Way Bill needs to be generated accordingly.
