E-way bills

Introduction

E-Way Bill is the short form of Electronic Way Bill which is introduced under GST regime from 1st April 2018 countrywide. It is a unique document or a bill, which is electronically generated for the specific consignment/movement of goods from one place to another, either inter-state or intra-state of value of more than INR 50,000. The physical copy of the e way bill must be present with the goods transported.

GST eWay Bill is a document which is generated online for tracking of goods that are in transit. This has been done to make the system centralized and in orderto have proper tracking of the goods in transportation

Legal Window can help you in generating eWay Bill just by following certain steps by providing the best assistance, timely delivery and guaranteeing the highest customer satisfaction. You may get in touch with our team on 072407-51000 or email admin@legalwindow.in for GST eWay Bill.

Applicability

Supply more than 50,000: If taxable person supply goods with the value more than 50000 than taxpayer should required to get E-way bill generated.

Transfer of goods more than 50,000: If taxable person transfers goods from one godown to another with the value more than 50000 than taxpayer should required to get E-way bill generated

Purchase from unregistered person with value more than 50,000: If taxable person purchase goods from an unregistered person under GST with the value more than 50,000 than taxpayer should required to get E-way bill generated

Documents Required for Generation of E-Way Bill

Invoice/bill of supply/Delivery Challan by supplier

Transportation through road

  • Transporter ID
  • Vehicle number

Transportation through rail, air or ship

  • Transporter ID
  • Transport document number

Procedure

1. Complete the Application Form
You are requested to first fill the simple questionnaire provided by our expert team which will enable us to know the details of your eWay Bill.


2. Document Processing
At the second step you will be required to produce the documents in accordance with the questionnaire filled based upon which case will be dealt so that we can arrange them as per the requirement and for further processing.

3. Preparation of form filing
After arranging the documents we will begin with the preparation of Eway Bill online on the GST Portal


4. Submission of the form
After verification of all the data provided, the professional will discuss the matter with the clients and after the approval will generate the eWay Bill.

5. Information to Client
After submitting all the documents, the GST eWay Bill will be provided to the client via mail.


Additional Information

At Legal Window we take proper care while preparing the documents and ensure that the client is well informed about the process of his working.

  • How to Generate E-Way bill- E-way can be generated through GST portal in Form GST EWB 01. It contains 2 parts, Part-A contains the details of goods transported and in Part-B, we have to give the vehicle no or the GST no of transporter from which the goods are transported.
  • Validity of E-Way Bill-:
    • Less than 100 Kms- 24 hours
    • Every 100 Km or part thereof thereafter – Additional 24 hours
  • Consolidated E-Way bill:- If there are multiple consignments going to same place having the aggregate value more than 50,000 then the seller can generate the consolidated E-Way bill in form GST-EWB 02 and separately indicate the serial no of e way bill on each consignment.

Supply by unregistered person

If an unregistered person makes supply of Goods causes the movement of Goods from one place to another then that unregistered person or transporter is required to generate the bill. That means E-way bill is required to get generated irrespective of nature of the supplier. Even if the supply is made by the unregistered person E-way bill is required to get generated by the recipient of goods.

Cases where E-way bill is not required

E-way bill is optional for Goods of value less than Rs. 50,000 (except where it is mandatory like in the movement of Handicraft goods and movement of goods for Inter-state Job work)

When Goods are being transported by a non- motorized conveyance.

When Transported Goods are alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas or aviation turbine fuel( Goods exempted as per the State or Union Territory GST Rules).

When Goods transported are empty cargo containers.

One does not require to Generate e-way bill in case Goods are transported through customs ports, or airports or air cargo complex or land customs station to Inland Container Depot or through Container Freight Station for clearance by Customs.

One does not require to Generate e-way bill in case, the consignor is transporting the goods from place of business to the weighbridge to get the goods weighed. However, this distance should not be more than 20 kms and consignor should have the Delivery Challan with him.Open in WP Editor

Note- Part B of Eway bill is not required where the goods transported is in same state and distance between sender and receiver is less then 50 kms.

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FAQs  on  E-way Bills

Is e way bill required for services?

No, an E-way bill is required to get generated when a taxable person supply transfer or make a purchase of goods for amount more than Rs. 50,000.

In which cases e way Bill is not required?

In case of transport of goods from customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs, E-way bill is not required to get generated.

Can we make e way bill without GST number?

Yes, you can. E-Way bill has option for moving Goods without GST number.

Is E-way Bill is compulsory?

E-way bill is optional for Goods of value less than Rs. 50,000. But if taxpayer supplies goods exceeding amount 50,000 he is required to get E-way bill for transportation of goods.

Who will generate e way Bill buyer or seller?

It is the buyer who causes the movement of goods by engaging the transporter and who is required to generate the e-way bill. However, it is not practically possible for unregistered buyer to generate e-way bills.

If there is a mistake or wrong entry in the e-way bill, what has to be done?

If there is a mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected. Only option is cancellation of Eway bill and generate a new one with correct details.

Can I extend the validity of the e-way bill?

Yes, one can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstance like natural calamity, law and order issues, trans-shipment delay, accident of conveyance etc then the dealer can extend the validity of Eway bill on Portal.

Who generates E way Bill?

A registered Person under GST requires generating E-way bill when there is a movement of goods of amount more than 50,000 to or from a registered person. A Registered person or the transporter can opt to generate E-way bill even if the value of goods is less than Rs 50,000.

How long is EWAY bill valid?

E-way bill is valid for up to 24 hours for a distance of 100 km, depending on the size of the vehicle. However, if the vehicle does not cover 100 km within the 24 hours, another bill has to be generated. For every 100 km travelled, the bill is valid for one additional day.

Is E way bill required for less than 50 km?

Goods moved within a state did not need e-way bill for distances of up to 50 km which will help smaller businesses. In some exceptional cases, transporters will have the option to extend the validity period of E-way bills by updating vehicle details.

Is E way bill required for unregistered dealer under GST?

In case unregistered dealers are supplying goods to other unregistered dealers, e-way bill is not necessarily required to get generated.

What is TRANSIN or Transporter ID?

TRANSIN or Transporter id is 15 digit unique number generated by EWB system for unregistered transporter, once he enrolls on the system which is similar to GSTIN format and is based on state code, PAN and Check sum digit.

How can anyone verify the authenticity or the correctness of e-way bill?

Any person can verify the authenticity or the correctness of e-way bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal.