An E-way bill is an essential document under the Goods and Services Tax (GST) regime, facilitating the smooth and transparent movement of goods across India. It ensures compliance with tax regulations and helps in the prevention of tax evasion. Here’s a detailed guide on how to generate an E-way bill, including prerequisites, format, and important considerations.
What is an E-Way Bill?
You need an E-way bill to transport goods valued at more than INR 50,000 within or across states. It serves as a crucial tool for tracking goods flow under the GST framework and preventing tax evasion. You must generate the E-way bill before transporting the goods, and both registered and unregistered individuals involved in the transportation of goods must comply with this requirement.
Prerequisites for E-Way Bill Generation
Before generating an E-way bill, ensure you meet the following prerequisites:
GST Registration: Ensure your business is registered under GST.
Invoice Details: The invoice, bill of supply, or challan related to the shipment should be registered on the E-Way Bill platform.
Transporter Information: If you transport the goods via road, ensure you have the Transporter ID or vehicle number. For transportation by rail, air, or ship, you need the transporter ID, transport document number, and date.
E-Way Bill Format
The E-Way Bill, or GST EWB-01, is divided into two parts:
PART A
PART B
GSTIN of Recipient (if the recipient is unregistered mention as URP)
Vehicle Number which the goods are transported
Place of Delivery – that is PIN Code of Place
Invoice or the Challan Number
Invoice or the Challan Date
Value of the Goods
HSN Code – At least 2 digit of HSN Code
Reason for Transportation can be – Supply / Exp / Imp / Job Work, etc.
Transportation Document Number (TDN) – that is Document Number provided by the transporter
How to Generate E-Way Bill
Part A
Sign In: Log in to the E-way Bill portal.
Dashboard Access: After logging in, you’ll be directed to the E-way bill dashboard.
Generate E-Way Bill: Navigate to the “e-Waybill” section and select “Generate Fresh.”
Enter Details: Fill in the required details:
Transaction Type: Outward for sellers, inward for buyers.
Document Details: Type, number, and date of the shipping document.
Bill From and To Details: Supplier’s and recipient’s information.
Item Details: Complete information about the goods being shipped.
Transporter Details: Mode of transport and vehicle information.
Preview and Submit: Review the information, and if correct, click “Submit” to generate the E-Way Bill Number (EBN).
Part B
Update Part B: On the dashboard, select “Update Part B / Vehicle.”
Enter EWB Number: Provide the EWB number or generation date.
Update Details: Modify the details as necessary and submit the updated information.
E-Way Bill Reprint
To reprint an E-way bill:
Select Print EWB: From the left menu, choose “Print EWB.”
Enter EWB Number: Input the EWB number to view and print the document.
Who Should Generate E-Way Bills?
The following entities are required to generate E-way bills:
Registered Persons: Consignees, consignors, transporters, or recipients using their own or hired transport.
Unregistered Persons: If supplying goods to a registered person.
Transporters: If the consignee or consignor has not generated the E-way bill, the transporter must do so.
Penalty for Non-Generation
Failure to generate an E-way bill can result in a penalty of Rs. 10,000. Additionally, authorities may seize or detain the vehicle used for transportation and the goods themselves.
Conclusion
Generating an E-way bill is crucial for compliance with GST regulations and ensuring the smooth movement of goods. By following the steps outlined above, businesses can effectively manage their transport documentation and avoid penalties.
Frequently Asked Questions
What is an E-way bill?
An E-way bill is an electronic document required for transporting goods valued over INR 50,000. It helps in tracking goods and preventing tax evasion under GST.
How can I generate an E-way bill?
Log in to the E-way Bill portal, fill in the required details for Part A, review and submit the information, and update Part B if needed.
Who is required to generate an E-way bill?
Registered persons, unregistered persons supplying goods to registered entities, and transporters are required to generate E-way bills.
What happens if I don’t generate an E-way bill?
Failure to generate an E-way bill can result in a penalty of Rs. 10,000 and potential seizure or detention of the vehicle and goods.
How can I reprint an E-way bill?
Log in to the E-way Bill portal, select “Print EWB,” enter the EWB number, and print the document.