E-WAY BILL

An e-way bill is an electronic document that is required to be generated under the Indian GST laws for the movement of goods worth more than INR 50,000 within or across the country. The e-way bill is used to track the transportation of goods and to ensure that the correct GST is paid on those goods. The e-way bill can be generated through the GSTN portal or through the use of a mobile application. It is mandatory for the e-way bill to be carried by the person transporting the goods and made available to various authorities for verification during transit.

TO LOGIN E-WAY BILL:

To login to the e-way bill portal in India, follow these steps:

  • Go to the official e-way bill portal at https://ewaybillgst.gov.in.
  • Click on the "Login" button located at the top right corner of the page.
  • Enter your username and password in the fields provided.
  • If you are logging in for the first time, you will be prompted to change your password.
  • Click on the "Login" button to access your account.
  • Once you are logged in, you will be able to generate, submit, and track e-way bills.


USES OF E-WAY BILL

The e-way bill is primarily used to track the movement of goods and ensure that the correct GST is paid on those goods. It is also used to ensure compliance with the GST laws by ensuring that all taxable goods are reported, and the correct tax is paid.

Other uses of e-way bill are:

  • To check tax evasion by ensuring that all goods being transported are reported and the correct tax is paid.
  • To improve the efficiency of the supply chain by reducing transit time and the need for multiple documents.
  • To help with the smooth movement of goods across state borders by eliminating the need for multiple check posts.
  • To improve transparency and accountability in the transportation of goods.
  • To reduce the compliance burden on businesses by allowing them to generate and submit the e-way bill electronically.

E-WAY BILL LIMIT:

An e-way bill is required to be generated under the Indian GST laws for the movement of goods worth more than INR 50,000 within or across the country. This means that if the value of the goods being transported is less than INR 50,000, an e-way bill is not required. However, there are certain goods for which e-way bill is mandatory irrespective of the value of the goods. This includes goods like petroleum crude, high-speed diesel, motor spirit (petrol), natural gas, and aviation turbine fuel. It's also worth noting that e-way.

E-WAY BILL DOESN'T NEED FOR:

E-way bill is not required for certain types of goods or situations. Some examples include:

  • Movement of goods for personal use, not connected to any business.
  • Movement of goods within the state, which are not covered under the GST laws.
  • Movement of goods from the port, airport, air cargo complex, and land customs station to an Inland Container Depot (ICD) or a Container Freight Station (CFS) for customs clearance.
  • Movement of goods within a state, which are exempt from GST.
  • Movement of goods in cases where the GST on the goods is paid under the composition scheme.
  • Movement of goods by or on behalf of the Central Government, State Government, or local authority.
  • Empty Cargo containers are being transported.
  •   The mode of transport is non-motor vehicle.
  • Transit cargo transported to or from Nepal or Bhutan.
DOCUMENTS OR DETAILS REQUIRED TO GENERATE E-WAY BILL:
  • Invoice/Bill of Supply/Challan related to the consignment of goods
  • Transport by road – Transporter ID or Vehicle number
  • Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.

EXAMPLE OF E-WAY BILL:

An example of an e-way bill would be a business, "ABC Pvt. Ltd.", located in Delhi, that is transporting a consignment of goods worth INR 75,000 to a customer in Mumbai. In this case, the business would be required to generate an e-way bill as the value of the goods being transported is more than INR 50,000. The e-way bill would contain details such as the GSTIN of the supplier and the recipient, the HSN code of the goods, the value of the goods, the mode of transportation, and the vehicle number. The e-way bill would be generated through the GSTN portal or a mobile application, and a unique e-way bill number (EBN) would be generated. The transporter would be required to carry the e-way bill and make it available to the authorities for verification during transit.

E-WAY BILL CONTAINS:

An e-way bill contains important details about the goods being transported, the supplier, and the recipient, as well as information about the mode of transportation and the vehicle used for transportation. The specific information included in an e-way bill can vary depending on the type of goods being transported and the GST laws and regulations in India. However, generally speaking, an e-way bill contains the following information:

  • GSTIN (Goods and Services Tax Identification Number) of the supplier and the recipient
  • Description of the goods being transported, including the HSN code (Harmonized System of Nomenclature code)
  • Quantity and value of the goods
  • Transport details, such as the mode of transportation, the vehicle number, and the transporter's name and GSTIN (if applicable)
  • Place of dispatch and place of delivery
  • Date of dispatch and expected date of delivery
  • E-way Bill Number (EBN)
  • Other additional details depending on the nature of the goods or the requirement of the state.
  • This information is used by the authorities to track the movement of goods and ensure compliance with the GST laws. It's worth noting that GST laws and regulations are subject to change and the E-way bill format and required information may differ.

DOCUMENTS SHOULD CARRY:

A transporter is required to carry certain documents while transporting goods, to ensure compliance with the GST laws in India. These documents include:

  • E-way bill: The transporter is required to carry a copy of the e-way bill, which is generated for the movement of goods worth more than INR 50,000. The e-way bill contains important information about the goods being transported, such as the GSTIN of the supplier and the recipient, the HSN code of the goods, the value of the goods, the mode of transportation, and the vehicle number.
  • Invoice or bill of supply: The transporter should carry a copy of the invoice or bill of supply for the goods being transported. This document contains details about the goods, such as the description, quantity, and value of the goods.
  • Packing list: The transporter should carry a packing list, which provides details about the packaging of the goods, including the number of packages, their type, and their weight.
  • Transportation documents: The transporter should carry documents related to the mode of transportation, such as a bill of lading, a railway receipt, or an airway bill.
  • Other documents: Depending on the nature of the goods being transported, the transporter may be required to carry other documents, such as a permit, license or certificate. 




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