What is the process for generating an e-way bill?
To generate an e-Way bill, follow these steps
- The GST EWB-01 (PART A and PART B) must be completed before the commencement of movement of goods (at ewaybillgst.gov.in).
- In Part A, you will find the consignment details that cannot be changed later, which are as follows:
| GSTIN | The GSTIN of the supplier and the recipient of the goods. (If not registered, enter “URP”) |
| Dispatch / Delivery Location | Indicate the PIN code of the delivery and dispatch locations. There is an option to enter the addresses of these places (not mandatory) |
| Number of the document | The invoice number and bill of supply number must be included. No. of the delivery challan. |
| Date of the document | Accordingly, the date shall be based on the date of the document. |
| Estimated value of goods | According to Section 15, the value shall include CGST, SGST, UTGST, IGST, and Cess, if applicable. |
| Code for HSN | If the annual turnover is less than Rs. 5 crore in the preceding fiscal year. A 2 digit number if the annual turnover (in the previous fiscal year) exceeds Rs. 5 crore. A four-digit number |
| Transport Reasons | The following options are available:
(i) Supply (ii) Export/Import (iii) Job Work (iv) SKD / CKD – i.e., Semi Knocked Down / Completely Knocked Down (v) Unknown recipient (vii) Returns / Exhibitions (viii) For own use (ix) Others (x) |
- The conveyance details should be entered in PART-B as follows:
| No. of vehicle for road use | According to the Regional Transport Office (RTO), the vehicle registration number is |
| Document Number/Defence Vehicle Number/Temporary Registration Number/Nepal/Bhutan Registration Number. | Goods Receipt Number (GRN), Railway Receipt Number (RRN), Airway Bill Number (BOL), Forwarding Note Number (FN) and Parcel Bill Number (PBL). |
- After the details mentioned above are filled out on the e-way bill portal, a unique e-way number (EBN) will be generated.
- Take a printout of the details along with the unique (EBN) generated after the details are uploaded.
- The goods should be moved under the cover of the e-Way bill and the tax invoice
- Acceptance/rejection of the e-way bill to be made within 72 hours of details being available on portal (OR time of delivery of goods if earlier than 72 hours) – Else it results in deemed acceptance.
- After entering all the details in PART-A, a temporary number is generated. Transporters and clients can use this to enter details in PART B and generate the e-Way bill later.
You can use this when you have prepared the invoice but do not have transporter details. A temporary e-Way bill will be generated once the transporter details are entered in PART B.
- If the distance between the consignor and the transporter is less than the minimum distance of 50 kilometers, the details of the conveyance are not required to be declared. The e-way bill is not required even if the distance between the place of the transporter and the place of the consignee is less than 50 kilometers.
- In Part B of Form GST EWB -01, the e-way bill shall be generated on the e-way bill system for goods transported by rail, air, or vessel. Trains must not deliver goods unless the e-way bill is produced at the time of delivery when transporting goods by rail. After completing Part A, details in Part B must be submitted within fifteen days.
- The registered person must also fill out Part B of Form GST EWB – 01 if he uses his own conveyance or a public conveyance to transport the goods by road.
- To obtain a 15 – digit unique Transporter ID or TRANSIN, non-GST registered transporters must enroll on the e-way bill portal. In order to generate e-Way bills, they can share this number with their clients.
- Even if the wrong information is entered, the particulars of PART A cannot be changed. An e-Way bill can only be canceled by the person. Within the validity period of an e-way bill, PART-B can be updated at any time. According to e-way bill rules, the unique number is valid for 15 days.
- An e-Way bill that has been verified by a Proper Officer during transit cannot be canceled.
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Points to considerÂ
- Distances between all modes of transportation must be combined and taken into account.
- In the following cases, the approximate distance is calculated as follows:
- A consignment is moved from the place of consignor to the place where it is being exported after customs clearance.
- During imports, the movement of the consignment from the country of origin to the country of destination after customs clearance.
- Once the first entry is made in Part-B (Vehicle entry) or first transportation document number entry in rail, air, or ship, the validity period for the e-Way bill begins.
- Subsequent entries in Part-B do not recalculate validity.
- 4,000 kilometers is the maximum distance that can be entered in the e-way bill. The distance between the source and destination points is not calculated by the e-way bill portal based on pin codes, but rather is manually entered.