Published Mon, 24 Apr 2023 Goods and Service Tax
E-way bill is an electronic document generated on the GST portal evidencing movement of goods from one place to another. As per rule 138 of the CGST Rules, 2017, every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs.50, 000/-is required to furnish E-way bill. E-way Bill is generated electronically in Form GST EWB-01 on the common portal (www.ewaybillgst.gov.in). The facility of generation, cancellation, updating, and assignment of e-way bill is available to the supplier, recipient and the transporter, as the case may be. E-way Bill can be generated through various modes like Web (online), Android App, SMS, using bulk upload tool and API (Application Program Interface) based site to site integration, etc.
Below are the benefits from E- way bill mechanism;
Whenever there is a movement of goods of consignment value exceeding Rs. 50,000/-
The registered person who causes such movement of goods shall furnish the information relating to the said goods as specified in PART-A of form GST EWB-01 before commencement of such movement.
An e-way bill form GST EWB-01 contains 2 parts;
|Less than 200 km||Valid for a day from the relevant date|
|For every 200 km thereafter||Validity will be additional one day from the relevant date.|
“Relevant date” shall mean the date on which the e-way bill has been generated & the period of validity shall be counted from the time at which the e-way bill has been generated & each day shall be counted as twenty-four hours.
No e-way bill is required to be generated in the following cases.
Q: I have already registered in GST Portal. Whether I need to register again on the E-Way Portal?
Yes, all the registered persons under GST need to register on the portal of e-way bill namely www.ewaybillgst.gov in using his GSTIN.
Q: What is TRANSIN or Transporter ID?
TRANSIN or Transporter id is 15 digits unique number generated by EWB system for unregistered transporter. This TRANSIN or Transporter id can be shared by transporter with his clients, who may enter this number while generating e-waybills for assigning goods to him for transportation.
Q: What is an e-way bill?
e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs. 50000/- as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the Rules framed thereunder.
Q: Can the e-way bill be modified or edited?
No, the e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be canceled and generated afresh. The cancellation is required to be done within 24 hours from the time of generation.
Q: Can I extend the validity of the e-way bill?
Yes, one can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstances like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc.
Q: Who can extend the validity of the e-way bill?
The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period.