E-way bill is
mandatory under certain conditions for movement of goods. E-way bill can be
generated by Registered Seller, Registered buyer, Transporter or Unregistered
dealer as well.
Use of E-way bills:
- e-Way Bill is mandatory for Inter-State movement of
goods of consignment value exceeding Rs.50,000/- in motorized conveyance.
- Registered GST Taxpayers can register in the e-Way Bill
Portal using GSTIN.
- Unregistered Persons/ Transporters can enroll in the
e-Way Bill System by providing their PAN and Aadhaar.
- Supplier/ Recipient/ Transporter can generate the e-Way
Bill.
- Vehicle number can be entered/updated in PART - B of
Form EWB - 01 by those who have generated the e-Way Bill or by the
Transporter.
- QR code is provided in the e-Way Bill to facilitate
quick verification.
- Certain goods have been exempted from e-Way Bill and
the list is available as Annexure to Rule 138 of CGST Rules. e-Way Bill is
not required for transport through non-motorized conveyance.
Modes of
Generation of e-way bills:
·
Various Modes of Generating e-Way Bill a) Web (Online)
b) Android App - The IMEI of the phone and the registered mobile number has to
be given.
c) SMS based (through registered Mobile Number).
d) Excel based upload is provided for bulk generation.
·
If the e-Way Bill is generated with wrong information it can be
cancelled and new e-Way Bill can be generated.
·
Provision for Cancellation of e-Way Bill within 24 hours by the person
who have generated the e-Way Bill.
·
The Recipient can reject the e-Way Bill within 72 hours of generation.
· Alert messages are
also issued to the Users through Online
Contents and validity of e-way bill
- Contents of PART - A of the Form EWB - 01 can't be
edited or modified once generated. PART - B can be updated with Vehicle
details/ RR/Airway Bill etc.
- Consolidated e-Way Bill can be generated for vehicle
carrying multiple consignments.
- The Validity of e-Way Bill is fixed as one day for
every 100 Kms or part thereof. The validity can be extended online before
the expiry.
- The e-Way Bill with consignment should have the latest
vehicle number which is carrying the said consignment.
- The Users can create their own masters like the list of
Customers, Suppliers, Products, and HSN etc.
- For detailed User Manual, FAQs, CBT, and Legal
Provision on e-Way Bill.
For more details
refer to faqs related to e-way bill generation:
For any help reach
out to Financeandhealthexpress@gmail.com
