EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in.
Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API entering the correct GSTIN of parties. Validate the GSTIN with the help of the GST search tool before using it.
When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
Authorize to generate:
- Registered Person: Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.
- Unregistered Persons: Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
- Transporter: Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
Preparation of E-Way Bill
There are some prerequisites for generating an eway bill (for any method of generation):
- Registration on the EWB portal
- The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.
- If transport is by road, Transporter ID or the Vehicle number.
- If transport is by rail, air, or ship, Transporter ID, Transport document number, and date on the document.
Important Points for Transporter
A Transporter Id /GSTIN is must
A 15 digit GSTIN number is required for the generation of the Eway Bill. Thus, if the transporter does not have a valid GSTIN (is Unregistered under GST), it is essential for him to enrol himself on the Eway bill portal and get 15 digit Unique Transporter Id. In order to register oneself as a transporter, a person can visit the Eway Bill portal.
Eway Bill Management by Transporter
Although in most cases, the consignor/supplier undertakes the duty of generating the E-way bill for his shipment. However, in cases where the supplier has not generated an E-Way bill, the responsibility of generating the same falls on the transporter.
Conversely, if the supplier did generate the E- way bill but has updated the particulars of Part A only, the task of updating the particulars of Part B falls on the transporter, as Part B comprises details relating to transportation.
Verifying the E-Way Bill Details with Actual Shipment
Verifying the loaded goods with the bill of supply, along with the details provided in the E- Way bill such as the Transporter ID, Vehicle Details (especially in case of change of vehicle/mode of transport), etc. are some of the aspects, wherein the transporter is required to ensure the correctness of details entered before the shipment is dispatched.
Check Eway Bill Validity
The transporter is also responsible to ensure the given shipment reaches its destination before the validity of the E-Way Bill expires or extend the same so as to save oneself from compliance hazards. The E-Way Bill Validity can only be extended within the time span of 8 hours; before and after of E- Way Bill expiry. Read here to know more about extending the validity of E-Way Bills
E-way Bill and Transportation with IRIS Topaz
Transportation is a complicated process in itself, wherein the transporter is often slammed with the management of the conveyances, resources, clients and goods. He/she also needs to ensure the efficiency of the service is not affected. The complexities and responsibilities of E-Way Bill compliance can only make the task bothersome for a transporter.
Updated as on 29th August 2021
From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.
Update as on 4th August 2021
Blocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.