Wednesday, January 16, 2019

E-Way bill – All you need to know!

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

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