Overview: What is an Eway Bill
The term "e-way bill" stands for "Electronic Way Bill." GST The E-way bill is a document that was introduced as part of the Goods and Service Tax to trace goods in transit. An E-way bill created on the GST Portal is required for any taxable person registered under GST who transports goods worth more than Rs.50, 000. For businesses, LEDGERS has made E-way bill generation and management a breeze. GST invoices, bills of supply, purchasing invoices, and customer or supplier accounts are all synchronized with the Ledgers E-way bill tool. At the touch of a button, eWay Bills can be generated and shared with customers or suppliers.
Table of Contents
- Overview: What is an Eway Bill
- Who Should Generate an eWay Bill?
- Documents Required to Generate eWay Bills
- What is the eWay Bill Format?
- How to Generate an eWay Bill?
- Steps to Generate e-Way Bill on the e-Way Bill Portal
- E way Bill Validity
- SMS E-Way Bill Generation on Mobile
- Enabling SMS E-Way Bill Generate Facility
- Cases When E-Way Bill is exempted or not required
- When Products Are Being Carried, an E-Way Bill Is Not Necessary To Be Generated
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The requirements for transferring products are outlined in the E-way bill guidelines. It should be noted, however, that when the GST Act went into effect on July 1st, the E-way bill implementation was postponed.
Who Should Generate an eWay Bill?
In the following situations, an E-way bill should be generated by a person who has a GST registration and is causing goods movement:
- When there is a movement of products worth more than Rs.50, 000 to or from a registered individual, eWay Bills are generated. If the items' value is less than Rs.50, 000, the registered person can even generate an E-way bill.
- Unregistered individuals must also create an E-way bill. When an unregistered person makes a supply to a registered person, the receiver is responsible for ensuring that all requirements are met.
- If the supplier has not generated an E-way bill, a transporter transporting goods by road, air, rail, or other means must generate one.
Documents Required to Generate eWay Bills
- Invoice/ Bill of supply/ Challan relevant to the consignment of goods
- In case of Transport by road- Transporter ID or the vehicle number
- Transport by rail, air, or ship- Transporter ID, Transport document number, and date.
What is the eWay Bill Format?
The E-way bill is divided into two parts: Part A and Part B. The facts about the consignment, usually the invoice details, are collected in Part A of the E-way bill. As a result, the following information must be provided.
- The recipient's GSTIN must be provided.
- The pin code of the location where the products are delivered must be specified.
- The invoice or challan number that the items were delivered against must be submitted.
- The value of the consignment must be stated.
- The HSN code of the transported items must be entered. The first two digits of the HSN code should be supplied if the turnover is less than INR 5 crores. A four-digit HSN code is necessary if the turnover exceeds INR 5 crores.
- The reason for transportation should be determined ahead of time, and the most appropriate option should be chosen.
- The number of the transport document should be mentioned. It includes the number of the receipt of the goods, the number of the railway receipt, and the number of the airway bill.
How to Generate an eWay Bill?
An E-Way Bill (EWB) is an 'electronic way' bill that can be generated on the E-Way Bill Portal for the transfer of goods. According to GST Council regulations, any supplier or transporter delivering goods worth more than Rs.50, 000 (single invoice/bill/delivery challan) in a single-vehicle must carry a GST e-way bill. To acquire a GST E-Way bill, the products' supplier or transporter must first register with GST. This measure will go into effect on April 1, 2018.
The portal generates a unique E-Way Bill Number (EBN) and assigns it to the registered supplier, receiver, and carrier after the E-Way bill is generated on the portal using appropriate credentials.
The supplier or the transporter can create the E-way bill in the following ways:
- LEDGERS Software,
- E-Way bill portal
- Android App and through,
- Site-to-Site Integration (through API).
Steps to Generate e-Way Bill on the e-Way Bill Portal
E-way bills can be generated on the GST E-Way Portal. To use the portal, you will need a GST registration and transporter registration.
1. Go to https://ewaybill.nic.in/ and enter your login information to have access to the E-Way bill creation site.
2. To produce a new E-Way bill, go to the E-Way bill-Main menu page and select "Generate New."
3. You'll see a new EWB bill generation form. Fill in the essential information in the same way you would when creating a GST invoice. If you're a supplier, choose outward, and if you're a recipient, choose inward. Enter the supplier's and recipient's information, as well as the GSTIN, if applicable. When a registered GSTIN is placed in the form's field, other information is pulled into the blank fields. Please double-check the details before moving on to the next stage.
4. The second half of the page will contain information to be filled in as follows:
- Fill in the Product Name and Description fields in the same way you would on a tax invoice.
- The product's HSN code must be entered. To find the HSN code, go here.
- The commodities' quantity and unit.
- The product's value as well as the tax rate.
- The IGST or CGST rates apply. Inter-state transportation would be subject to the IGST, while intra-state transportation would be subject to the SGST/CGST.
- The approximate distance of the transport, as well as the name and ID of the transporter. The legitimacy of the E-Way bill will be determined by this.
5. Generate an E-way bill
To create the EWB, click the "SUBMIT" button after filling in all of the required information. The E-Way bill with the E-Way Bill number and the QR Code that contains all the details in digital format will be shown on the Portal. The printed copy of the bill should be given to the transporter, who will be responsible for carrying it during the journey until it is delivered to the consignee.
6. Consolidate E-way Bill Generation
A consolidated EWB can be made that comprises all transaction details and is simple to create by simply entering the 'E-Way bill number' in the required area. To generate the combined EWB, click "SUBMIT." Once an E-Way bill has been created, it can be changed. Details on the transporter, consignment, consignor, and both parties' GSTINs can be amended in an existing E-Way bill as long as the bill is not over its expiration date.
E way Bill Validity
Changes in the validity period of E-way bills were made effective by video notification number. 12/2018-Central tax dated 7th March 2018. The relevant date on which the E-way bill was formed and the term of validity would be counted from the moment the E-way bill was generated, with each day counting as the period ending at midnight of the day immediately following the date of generation of the E-way bill. A cargo that is carried as a single indivisible unit and exceeds the dimensional restrictions established in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988, is referred to as "over-dimensional cargo" (59 of 1988).
SMS E-Way Bill Generation on Mobile
SMS e-way bill creation is suitable for businesses with a small number of transactions, as it would be sensible to employ other ways if the volume were bigger. Taxpayers can even utilize the SMS e-way bill production service in an emergency, such as in the middle of the night or while traveling in a vehicle.
Enabling SMS E-Way Bill Generate Facility
The taxpayer must first register his or her cellphone number on the GST e-way bill portal before beginning to transact. Only mobile numbers registered on the portal for a specific GSTIN are enabled and responded to by the system. The following screen appears if the user selects the option 'for SMS' under the main option 'Registration.'
To register a mobile number, the user needs first enter it and then complete the OTP. The cellphone number associated with the GSTIN is presented on the next screen. If necessary, the user can use this screen to delink or change the cellphone number.
Cases When E-Way Bill is exempted or not required
When transporting empty freight containers, no E-way bill is necessary. If items are being carried for weighing and the distance between the consignor's place of business and the weighbridge or vice versa is less than 20 kilometers, no eWay bill is necessary.
E-way bills are not necessary when transporting goods from a customs port, airport, air cargo complex, or land customs station to an inland container depot or a container freight station for Customs clearance. E-way bill generation is not necessary when items are transported by a non-motorized conveyance.
When Products Are Being Carried, an E-Way Bill Is Not Necessary To Be Generated
- Under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex, and land customs station, or from one customs station or customs port to another customs station or customs port, or from one customs station or customs port to another customs station or customs port, or from one customs station or customs port to another customs station or customs port, or
- Under customs control or with a customs seal;
- If the container is transit freight from or to Nepal or Bhutan;
- Where the transported items are free from tax due to various notifications;
- No E-way bill is necessary when Central Government, State Government, or a local government acting as a consignor transports goods by rail.
- No E-way bill is necessary when products are moved by defense formations under the Ministry of Defense as consignors or consignees.
- When transporting empty freight containers, no E-way bill is necessary.
- If products are being transported for weighing purposes and the distance between the consignor's business and the weighbridge or vice versa is less than 20 kilometers, no E-way bill is necessary. The movement of products, on the other hand, must be accompanied by a delivery challan.
- When items other than de-oiled cake are transported as described in the schedule annexed to the notification number. 2/2017-Central Tax (Rate) dated 28.06.2017, an e-way bill is not required to be generated.
This portion of the site is for informational purposes only. The content is not legal advice. The statements and opinions are the expression of author, not corpseed, and have not been evaluated by corpseed for accuracy, completeness, or changes in the law.
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