E-Way Bill

The introduction of the Goods and Services Tax (GST) regime has brought the E-Way billing system. It has proved to be a game-changer for businesses of all sizes. You will require this document when moving goods.

It is a compliance mechanism wherein you or the person responsible for the movement of goods uploads the relevant information. As per the GST rules, the person in charge of conveyance needs to carry this bill for goods exceeding a certain value.

It stands for an electronic way bill, which you can generate through the GST portal. You will require this bill if the value of the goods being transported exceeds ₹50,000. It is allocated to the supplier, recipient, and transporter. This bill consists of the following details:

• Name of consignor and consignee

• Name and details of the transporter

• The point of origin and destination

• A unique E-Way Bill Number (EBN)

You need to generate an E-Way bill for the movement of goods with a value exceeding ₹50,000. This amount can be for each invoice or an aggregate of all invoices for:

• Supply of goods

• Reasons other than supply (Example: a return)

• Inward supply from an unregistered person

A supply of goods constitutes the following:

• A supply made for consideration in the course of business

• A supply made for payment, which may not be in the course of the business

• A supply without any consideration

You can generate an E-Way bill through the following channels:

• SMS Facility

• Bulk Generation Facility

• Android Application

• Web-based System

• Site-to-Site Integration

The following entities can generate an E-Way bill through the GST portal.

• Registered Person

You can generate this bill if you are a registered entity under the GST regime

• Unregistered Persons 

An unregistered entity can also generate this bill. However, the registered supplier will need to ensure that all compliances are met in such a case.

• Transporter

The entities responsible for the conveyance of goods can also generate these bills on behalf of the supplier

This billing system allows for transparency and smooth movement of goods. Here are certain exceptions when there is no need to submit an E-Way bill.

• When the mode of transport is a non-motor vehicle

• When you transport goods from an airport, air cargo complex, customs port, or land customs station to an Inland Container Depot (ICD) or Container Freight Station (CFS)

• The goods that you transport under customs supervision or customs seal

• Transit cargo transported to or from Nepal or Bhutan

• Transport of empty cargo containers

• Transport of goods to or from a distance of 20 km, accompanied by a delivery challan

• Goods specified as exempt from E-Way bill requirements

You can get this bill quickly and conveniently online through the official GST portal. Follow these simple steps to generate your E-Way bill.

1. Log in to the E-Way bill system at the GST portal

2. Navigate to the ‘Generate New’ option under the ‘E-Waybill’ tab on the dashboard

3. Enter the transaction type, sub-type, document type, document number, point of origin and destination, item details, and transport details

4. Click on the ‘Submit’ button

5. The system will validate the details and generate the bill if all the details are correct