E-Way Bill Registration: Detailed Information on Registering

An electronic waybill for the transportation of goods can be produced on the e-Way Bill Portal and is known as an E-way bill registration. A GST registered person cannot move items in a vehicle valued at more than Rs. 50,000 (Single Invoice/bill/Delivery Challan) without an e-way bill generated on ewaybillgst.gov.in. An E-way bill may also be initiated or terminated through an Android app, SMS, or site-to-site API connection. Each e-way bill is given a unique E-way Bill Number (EBN), which is accessible to the provider, recipient, and carrier.

For GST unregistered transporters

The E-way bill number and the goods description/invoice quantity must match For GST registered transporters and traders In India a significant share of goods are transported by road. At present, the Indian government is planning to build a high-speed highway connecting Mumbai to Chennai in order to facilitate faster transport between the two major economic hubs in India. The Ministry of Roads and Transportation has estimated that 10 lakh metric tonnes of freight will be moved by road during 2015–20 if there is no improvement in freight transportation. Action when goods received from an Unregistered Supplier When an Unregistered supplier (in case of registering for GST, it would be a registered supplier) supplies goods in your vehicle, he/ she will issue you an  bill itself and also generate  bill number on the portal. Then at the end of the supply and delivery period, he/she would enter the details of his/her destination in  bill portal. After this you will receive two bills one is the invoice with details of goods supplied and second is E-way Bill register copy.

How to Generate E-way Bills on e-Way bill Portal?

1) E-Way Bill Number will be generated and it will be the same for goods transport vehicle and delivery challan. 2) Goods description in goods transport vehicle and goods description receipt is not same then  Bill number will be generated. In this case, goods transport vehicle transporter should take a delivery challan from the recipient at the time of delivery. The  bill number in this case will be generated for goods transport vehicle transporter and recipient  bill. 3) Goods transport vehicle is brand new then E-Way Bill number will be generated as goods transport vehicle has not used before. In this case, goods supply document should be verified at the time of goods supply by obtaining original invoice. 4) Goods transport vehicle transported goods to an unregistered supplier and delivered them to the recipient then E-way Bill Number will be generated as per the details provided on delivery challan. Requirements for e-Way Bill Generation The goods should be transported between locations within India. Goods transportation by any person(s) other than a registered or authorized VAT/GST-registered business must be subject to GST. The goods should not have been previously transported in any other manner (e.g., by air, sea, or rail), and the Internal Road Transport Treaty (IRTT) for which GST applies.

However, the E-way Bill does not apply in the following cases:

The goods being transported for use by the supplier as inputs for further manufacture of goods or supply of services. The goods being transported for consumption by a registered person outside India. The use of an exempted mode of transport. The goods are not taxable under the laws relating to GST, irrespective of whether they are transported by a registered or an unregistered person (goods that are exempt from GST). The goods are transhipped through India. It is an inter-State supply of goods and the goods are to be transported through the States of Jammu & Kashmir, Meghalaya, or Nagaland or any area in the States of Arunachal Pradesh, Sikkim or Mizoram.

Here’s how to create an E-way bill on the E-way bill portal:

1)Download and open the app, register with  all KYC details. 2) You will be provided a personal E-Way Bill Number (EBN) which is unique, it is not exposed to any third party. 3) On completion of this step enter the E way bill login number into your vehicle’s data base and generate an invoice for goods transport vehicle as you would have done earlier. The goods transporter can then generate an  bill for every shipment made in relation to these goods. 4) You can check the details of E-way bill login in mobile information on portal by clicking the “Display Details for Entire End User” link provided on the invoice. This will display details such as the destination, e-way bill number and total quantity of goods transported. 5) You can also check the details after converting it into PDF format as that is how you would be submitting it to a recipient.

Who can generate the e-way bill?

The bill can be created by either the supplier or the receiver who is registered under the GST eWay Bill Registration Act. The bills might be made by an unregistered trader for the customers. The bill may also be produced for items purchased for personal use. All transactions result in the creation of E-Way invoices. Within 24 hours after formation, the supplier (if made by the supplier) or transporter (if generated by the transporter) may cancel an incorrect e-way bill login in mobile. Although it might be refused by the receiver for cancelling the E-Way charge created after 24 hours and up to 72 hours. When logged in to the GST E-Way bill registration online, relevant alternatives for cancelling the bill according to needs are accessible. Step 1: You need to enter the bill number in the given field and press the cancel button. Step 2: You will receive an acknowledgement message if your cancellation request is accepted. Both parties involved in the supply chain are required to provide GSTIN, unique e-way bill number generated by the system, the nature of goods being transported, and delivery details of recipient on the portal. Upon registration with portal, users are provided with a personal or general v number that will be common for all transportation involved.

Process of Updating the Vehicle Number on EWBs

While creating an e-Way Bill, the vehicle number is not required to be put in. An e-Way Bill without a vehicle number, however, cannot be used for the transportation of goods. You have the ability to amend the car number on the document using the  bill interface. The following situations allow for the use of this option: 1.The number entered on the  Bill is incorrect, or 2. The vehicle details have been corrected (e.g., the name of the transporter or driver no longer matches the details on driver’s license, etc.) It should be noted that in case of a change in vehicle number, only information pertaining to that part of transportation can be amended through e-way bills. The validity status of the  bill will remain unchanged.

How to Reject EWBs?

Both the parties from the supply chain system can reject the e-Way Bill. These provisions allow for e-Way Bill management by both parties, thereby safeguarding their interests. The application allows for both managers to have a say on all issues such as accepting and rejecting of EWBs and also for users to contact customer care service with specific queries regarding EWBs. The most common reasons why user may apply to change an e-way bill number are: 1. The Vehicle Number entered on the e-Way Bill is incorrect, or 2. The vehicle details have been corrected (e.g., the name of the transporter or driver no longer matches the details on driver’s license, etc.) To reject an user has to go through three steps. Firstly, user has to go to “Reject this Invoice”. Find from where you have got this Invoice, and then choose from there “Reject this Invoice” option.

Conclusion

e-Way Bill is an electronic format generated by system to convey the information about transportation of goods and passenger transport, for the purpose of registration and declaration of details in the GST, on behalf of a registered person or transporter. The  Portal is a web based application which provide facility to upload invoices. The portal requires registration with all KYC details. The system validates  compliance and also allows user to register complaints against discrepancies detected while generating invoices. The bill cannot be used for goods intended for personal use. However, it can be used as an electronic invoice framework to transport goods across the borders of India, between two Indian states with respect to intra-state movement of goods and services.