Frequently Asked Questions (FAQs ) on eWay bill

The e-way bill provisions aim to remove the ills of the erstwhile way bill system prevailing under VAT in different states, which was a major contributor to the bottlenecks at the check posts.The e-way bill provisions aim to remove the ills of the erstwhile way bill system prevailing under VAT in different states, which was a major contributor to the bottlenecks at the check posts.

Moreover different states prescribed different e-way bill rules which made compliance difficult. The       eWay bill provisions under GST will bring in a uniform eWay bill rule which will be applicable throughout the country. The physical interface will pave way for digital interface which will facilitate faster movement of goods.

It is bound to improve the turnaround time of vehicles and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs.

We are sharing some FAQ’s that will be helpful to know eWay bill:

1. What is an eWay bill ?

eWay bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rupees 50,000 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. It is generated from the GST Common Portal by the registered persons or transporters who causes movement of goods of consignment before commencement of such movement .

 

2. What is the common portal for generation of e – way bill .

The common portal for generation of eWay bill is https://ewaybill.nic.in

3. Why is the eWay bill required?

Section 68 of the Goods and Services Tax Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.

Rule 138 of Karnataka Goods and Services Tax Rules , 2017 prescribes eWay bill as the document to be carried for the consignment of goods of value more than rupees 50,000 . Government has issued a notification under rule 138 of Goods and Services Tax Rules , 2017 mandating to carry eWay bill for transportation of goods of consignment of value more than rupees 50,000. Hence eWay bill generated from the common portal is required to be carried .

4. Who all can generate the eWay bill ?

Every registered person who causes movement of goods of consignment value exceeding 50,000 rupees in relation to supply; or reasons other than supply; or inward supply from unregistered person shall generate eWay bill.

It means , the consignor or consignee, as a registered person or a transporter of the goods can generate the eWay bill . The unregistered transporter can enroll on the common portal and generate the eWay bill for movement of goods for his clients. Any person can also enroll and generate the eWay bill for movement of goods for his/her own use.

5. Who all can update the vehicle number for the eWay bill ?

The eWay bill is not valid without the vehicle number updated on the common portal , if on the mode of transport is the road. The Vehicle number can be updated by the generator of the eWay bill or the transporter assigned for that eWay bill by the generator.

6. What are pre – requisites to generate the eWay bill ?

To generate the eWay bill , it is essential that the person shall be registered person and if the transporter is not registered person it is mandatory to get enrolled on the common portal of eWaybill before generation of the eWay bill. The documents such as tax invoice or bill of sale or delivery challan and T ransporter ’s Id , who is transporting the goods with transporter document number or the vehicle number in which the goods are transported are required.

7. If there is a mistake or wrong entry in the eWay bill , what has to be done?

If there is mistake, incorrect or wrong entry in the eWay bill , then it cannot be edited or corrected. It has to be cancelled within 24 hours of its generation.

8. Whether the eWay bill can be cancelled? if yes, under what circumstances ?

Yes, eWay bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the eWay bill . eWay bill can be cancelled within 24 hours from the time of generation.

9. If the vehicle in which goods are being transported having eWay bill is changed , then what has to be done?

The eWay bill for transportation of goods always should have the vehicle number that is actually carrying the goods. There may be requirement to change the vehicle number after generating the eWay bill or after commencement of movement of goods due to transshipment or due to breakdown of vehicle .

In such cases , the transporter or generator of the eWay bill can update the changed vehicle number.

10. Why the transporter needs to enroll on the eWay bill system?

There may be some transporters, who are not registered under the Goods and Services Tax Act and if such transporters cause the movement of goods for their clients , they are required to generate the eWay bill on behalf of their clients for update the vehicle number for eWay bill . Hence, they need to enroll on the eWay bill portal and generate the 15 digits Unique Transporter Id.

11. Can I transport the goods with the eWay bill without vehicle details in it?

No, One needs to transport the goods with eWay bill specifying the vehicle number , which is carrying the goods . However, where the goods are transported for a distance of less than 10,000 km within the State from the place of business of consignor to the place of transporter for further transportation , then the vehicle number is not mandatory.

12. Whether eWay bill is required for all the goods that are being transported?

The eWay bill is required to transport all the taxable goods with the value exceeding 50,000 rupees except 154 goods specified in Annexure to the notification.

13. What is consolidated eWay bill ?

Consolidated eWay bill is a document containing the multiple eWay bill s for multiple consignments being carried in one conveyance (goods vehicle) . That is, the transporter, carrying the multiple consignments of various consignors and consignees in one vehicle is required to carry one consolidated  eWay bill instead of carrying multiple eWay bill s for those consignments.

14. Who can generate the consolidated eWay bill ?

A transporter can generate the consolidated eWay bill s for movement of multiple consignments in one vehicle.

15. Can the eWay bill be deleted or cancelled?

The eWay bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation.

16. Who can reject the eWay bill and Why?

The person who causes transport of goods shall generate the eWay bill specifying the details of other person as a recipient of goods.

There is a provision in the common portal for the other party to see the eWay bill generated against his/her GST IN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the eWay bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of eWay Bill , it is deemed that he has accepted the details.

17. If the goods having eWay bill has to pass through transshipment and through different vehicles, how it has to be handled?

Some of the consignments are transported by the transporter through transshipment before it is delivered to the recipient at the place of destination . Hence for each movement from one place to another, the transporter needs to update the vehicle number in which he is transporting that consignment.

18. Is there any validity period for eWay b ill?

Yes. Validity of the eWay bill or consolidated eWay bill depends upon the distance the goods have to be transported. The validity is one day upto 100 km and for every 100 km or part thereafter it is one additional day.

19. Which types of transactions that need the eWay bill ?

For transportation of goods in relation to all types of transactions such as outward supply inter state, inward supply whether from inter state including from an unregistered persons or for reasons other than supply also eWay bill is mandatory .

 

20. Who is required to generate the eWay bill ?

Every registered person, who causes movement of goods, needs to generate the eWay bill . If the registered person is unable to generate the eWay bill , the transporter who transports the goods can generate the eWay bill on behalf of his/her client. If the movement is caused by an unregistered person, he may at his option generate the eWay bill .

21. Can I use the different modes of transportation to carry the goods having the eWay bill ? If so, how to update the details?

Yes .One can transport the goods through different modes of transportation – Road, Rail, Air, Ship . However, always eWay bill needs to be updated with the latest mode of transportation or conveyance number accordingly. That is, at any point of time, the details of conveyance specified in the eWay bill on the portal should match with the details of conveyance through which goods are actually being transported .

22. What are the documents that need to be carried along with the goods being transported?

The person in charge of a conveyance shall carry copy of the eWay bill or the eWay bill number generated from the common portal.

23. How to generate the eWay bill from different registered business places?

The registered person can generate the eWay bill from his account from any registered business place. However, he/she needs to enter the address accordingly in the eWay bill . He/she can also create multiple sub – users and assigned to these places and generate the eWay bills accordingly.

24. What are the modes of eWay bill generation , the tax payer can use?

The eWay bill can be generated by the registered person in any of the following methods ; –

o Using Web based system

o Using SMS based facility

o Using Android App

o Using Site – to – Site integration

o Using GSP ( Goods and Services Tax Suvidha Provider )

25. How can the taxpayer use the SMS facility to generate the eWay bill ?

The taxpayer has to register the mobile numbers through which he wants to generate the eWay bill on the eWay bill system .

26. How can the taxpayer use the Android App to generate the eWay bill ?

The tax payer has to register the EMEI numbers of the mobiles through which he wants to generate the eWay bill on the eWay bill system .

27. How can the taxpayer integrate his/her system with eWay bill system to generate the eWay bill s from his/her system?

The taxpayer should register the server details of his/her systems through which he wants to generate the eWay bill using the APIs of the eWay bill system .

Read more:

What eWay means to business  http://www.gst-insights.com/what-is-eway-bill/

 

What is eWay bill?

eWay 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. 50,000. This is similar to the concept of Transit bill, Bill T used to transportation of goods except that it will eliminate state-wise documentation and ensure faster transit of goods by doing away with checkposts at state borders..

This has been mandated by the government in Goods and Services Tax (GST) Act.

How to Generate eWay bill?

An E-Way bill is generated through the GST Common Portal  – ewaybill.nic.in – by registered users or transporters who cause movement of goods of consignment. The bill came into effect on April 1, 2018.

Alternatively, eWay bill can also be generated or cancelled through SMS, Android App and by Site-to-Site Integration(through API). The steps to generate and cancel e Way bill via SMS Facility can be read in our blog on “Guide on how to generate eWay bill through SMS

List of details required to Generate eWay bill

The details which are required to generate eWay bill in single or bulk are:

  1. Document No. which can be the Invoice No, Challan No, Credit Note or Bill of entry
  2. Supplier information i.e. Supplier Name, GSTIN and Address {These are pre populated information}.
  3. Buyer information i.e. Party name, GSTIN and Address.
  4. Item Details i.e. Item name, description, HSN Code, Quantity, Taxable value
  5. Transportation details i.e. Transporter name, Transporter ID, Vehicle no, Document no.

After these details are furnished an eWay bill is generated, unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

Key 09 points to understand eWay :

  1. eWay bill can be generated by the consignor or consignee, as a registered person or a transporter of the goods. The unregistered transporter can enrol on the common portal and generate the eWay bill for movement of goods for his clients.
  2. The prerequisite for generation of eWay bill is that the person who generates the bill should be a registered person on the GST portal and should register on the eWay bill portal.
  3. The documents such as tax invoice or bill of sale or delivery challan and the transporter’s ID must be available with the person who is generating it.
  4. The eWay bill is required to transport all the goods except exempted under the notifications or rules. The movement of handicraft goods or goods for job-work purposes also requires eWay bill even if the value of consignment is less than Rs. 50,000.
  5. The validity of the eWay bill is decided by Part B. Based upon the distance travelled by the goods. The validity of bill starts only after Part B is complete. Therefore one has to be careful when filling the vehicle No, Transporter id, Total distance in this section. {We recommend that it should be filled only when transporter info. are complete}. 
    1. Where the movement of goods in Other than over dimensional cargo- For every 100 km covered the validity of eWay bill is 1 day.
    2. Where the movement of goods in Over dimensional cargo- For every 20 km covered the validity of eWay bill is 1 day.
  6. Once generated, the bill cannot be edited or modified. Only Part-B can be updated.
  7. Any person can verify the authenticity or the correctness of the eWay bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option on the EWB Portal.
  8. If multiple invoices are issued by the supplier to recipient, that is, for movement of goods of more than one invoice of same consignor and consignee, multiple EWBs have to be generated. i.e. for each invoice, one EWB has to be generated, irrespective of the fact whether same or different consignors or consignees are involved.
  9. If validity of the bill expires, the goods are not supposed to be moved. However, one can extend the validity of the eWay bill if the consignment is not reaching the destination within the validity period due to exceptional circumstances  such as natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc.
  10. Read our blog on “what if the validity of eWay bill expires during transit”.

Conclusion

Through this summary we have tried to explain the key steps involved in generating the bill, also this blog will help you in keeping the checklist ready that is required to generate the eWay bill.

If you have any query on eWay bill please mail us at [email protected]

Thanks

 

Ravi