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By now you must have heard about the Eway Bill. If you have not, I am here to help. Electronic Way Bill is the full form of the EWay Bill. It is a type of document that is related to monitoring the movement of Goods carrying a value of more than Rs. 50,000.

This document is valid throughout India. It supersedes state-specific bills. This Eway Bill contains all the information related to any consignment of goods like the name of the consigner, date, origin, and destination of the consignment, rate of the goods, the quantity of it, other related information as weight, size, etc., name of the consignee, etc. Such a bill keeps tax evasion under check.

What is Eway Bill System

The Eway Bill system is generated following the CGST Rules of 2017. Rule number 138 of the CGST Rule is associated with it. From 1 April 2018, the Eway Bill monitoring system for transporting goods has started. This Bill is generated by an electronic port.

The Bill cannot be generated once the movement of Goods has started. The Bill needs to be generated before the movement of goods from one place to another.

This Bill generates a unique number called EBN. This number has a period of validity depending on the information provided by the consigner. This number is made accessible to the supplier, recipient, and transporter.

E-way Bill Requirement & Who can generate Eway bill and why?

There are some procedural aspects related to the movement of goods from one place to another under GST. All of these aspects are addressed by Eway Bill. It is generated either by the consigner or the consignee if they are transporting the goods on their own by railways, vessels, air or any other conveyance.

For transportation by road, if the consignment or goods are handed over to the transporter, it is the transporter who has to generate the Eway bill. If the value of goods is more than Rs. 50,000 and neither the consigner or the consignee generates the Eway bill, the onus of generating the bill shifts to the transporter.

Note: If a principal from one State sends the goods to a job worker located in another state, the Eway bill needs to be generated by the principal for whatever the value of the goods. Though the transportation of handicrafts is exempted from registration, but the person transporting it needs to generate the Eway bill not depending on the value of the consignment.

The main purpose for which the Eway bill is generated is to check tax evasion. It also helps track the movement of goods in the country and it complies with the GST law.

Who is exempted from the Eway bill requirement?

There are certain exceptions where the Eway bill needs not to be generated.

1. If the consignment value is less than Rs. 50,000/-.
2. If the movement of goods is in such areas as are exempted under SGST Rule 138 (14)(d).
3. If the goods are transported to a container freight station or inland container depot for clearance of custom.
4. If a non-motorized conveyance is used to transport goods.
5. If consigner is Ministry of Defence, Central Government, State Government or local authority.
6. If only the empty cargo containers are transported.
7.  If the distance traveled for the transportation of goods is less than 20kms. In such a case, one needs to carry a delivery challan.

Eway Bill Login

The system of Login is very simple for generating the EBN. Follow these steps to generate the Eway Bill.

You have successfully logged in to the portal. Now you can easily generate the Eway Bill.

E-Way Bill Generation

Once you have logged in to the portal following the steps discussed above, you can easily generate the E-Way Bill. The steps for generating the Bills are as follows:

• Go to the official website of the Goods and Services Tax E-Way Bill System or click here.
• On the window, you have to enter the Username, password, and the captcha code given.
• Once you have logged in, you will get an ‘E-waybill’ tab on the left side of the window. Click on that. From the drop-down menu that appears next, you have to click on the ‘Generate New’ tab.

• On the screen that appears next, you have to select the transaction type and subtype, together with the document type, document number, and document date. Let us discuss the transaction type.
• You have to select the transaction type as ‘Outward‘ if you are a consignment supplier.
• You have to select the transaction type as ‘Inward’ if you are a recipient of consignment.

Note 1)  If one selects the transaction type as ‘Outward’ the sub-type which appears are:

• Supply, Export, Job Work, SKD/CKD, Recipient Not Known, For Own Use, Exhibition or Fairs, Line Sales, Others —- You have to select any one of these options depending on your need.
• The full form of SKD is Semi knocked down condition and CKD means Complete knocked down condition.

2) If one selects the transaction type as ‘Inward’ the sub-type which appears are:

• Supply, Import, Job Work Returns, SKD/CKD, Sales Return, For Own Use, Exhibition or Fairs, Others —- You have to select any one of these options depending on your need.
• After entering the Transaction type and sub-type, you have to enter the document type, document number, and document date. Document date cannot be a future date. The date of the Invoice is the document date.

• Once you have entered all the asked information correctly, you will have to enter To/From details. According to your role (supplier/recipient), you have to enter this too and from the information.

Note: There is a field GSTIN. The unregistered supplier/recipient can write ‘URP’ in this column, as they don’t have a GSTIN number.

• In the next column of the form, one has to add the HSN-code-wise details of the consignment. The information will be asked about the:– Product name, HSN Code, Quantity, Unit, Taxable value, Tax rates of CGST and SGST, the Tax rate of Cess, and description of the same.

• Now, one will need to enter the transporter details. Two types of information are necessarily needed in this respect. First is the mode of transport and second is the distance covered or needs to be covered. In this respect, it asks for the name of the transporter, ID of the transporter, Document number of the transporter, and Date. Alternatively, one can enter the Vehicle Number also.

• After entering all the asked information correctly, you need to click on the ‘Submit’ button. The data validity is checked at this step by the system. If the system finds the data accurate, it processes your request and generates a 12 digit EWB number, or else it shows a message of error. If the data entered is correct, you will get your Eway bill.

E-Way Bill validity

About the validity of the E-way bill, it is to be noted that it depends on the distance traveled or to be traveled by the goods. The calculation of validity also depends on the date on which the E-way bill is generated and also the time. We can discuss the validity based on the type of conveyance:

For Over dimensional cargo: If the distance traveled is less than 20 Kms, the validity will be 1 Day. For every additional 20kms, an additional 1 Day will be the validity. 

For other than Over dimensional cargo: If the distance traveled is less than 100 Kms, the validity will be 1 Day. For every additional 100 Kms, the validity will be an additional 1 Day.

Note: You can extend the validity of the Eway bill four hours before and four hours after the expiry.

If one wants to continue to generate the EWB for a longer duration of time, taxpayers necessarily need to file GSTR-3B returns or statement GST CMP-08.

Taking print of the Eway Bill

For transporting goods through the mode of transport you have selected. you need to take a print of this E-way bill. You can easily print this bill as per your suitability. The steps to be followed are as such:

1. For printing the bill you just need to click on the e-way bill tab on the left side of your logged-in window and then click on the Print EWB option from the drop-down menu.
2. Once you do that, the window will ask you to enter the e-way bill number. Here, you have to type the EWB number generated while generating the EWB and then click on the ‘Go‘ tab.
3. A new window will appear after that. Just click on the ‘Detailed Print’ tab that appears at the bottom of the page.

How to Cancel the Eway Bill?

When do we need to cancel the Eway bill? There are circumstances when the goods were not transported. In this case, one needs to cancel the Eway bill. If the goods are not transported as per the details entered or presented, one needs to cancel the Eway Bill. In these cases, one can cancel the Eway Bill by following these simple steps.:

1. One needs to login to the official site of the Goods and Services Tax E-Way Bill System. After logging, search for the ‘e-Waybill’ tab on the left-hand side of the window. Click on it and search for the ‘Cancel’ tab from the drop-down menu.

• Now, on the window that appears next, you need to enter the 12 digit eway bill number and then click on the ‘Go’ tab.

• Now, you need to give a suitable reason for cancellation. E.g. the goods not moved, cancellation by the consignee, incorrect entry in the waybill, etc.
• Once the reason given is validated, the EWB gets cancelled.

Note:- An e-way bill cannot be canceled if verified by an empowered officer. Only the generator of the eway bills has the right to cancel it. One has to cancel it within 24 hours of generating the eway bill. If you have canceled the eway bill, it is illegal to use it whatever the case may be.

Eway Bill login Password Change

• If you need to change the login password at the official site of the Goods and Services Tax E-Way Bill System for any personal reason, you can do it very easily by following these steps:
• First, go to the official site of the Goods and Services Tax E-Way Bill System or click here.
• Now, Log in to your account. Now, on the dashboard, you will find the ‘User Management’ tab. Click on that. From the drop-down menu that appears next, you need to click on the ‘Change Password‘ tab.

• Now you have to enter the details of your mobile number. You also have to validate your mobile number through the OTP sent. Once, you verify your mobile number with the help of the OTP, you are taken to the ‘Change Password’ page.
• Here, you need to first enter your existing password. Once you do that, you need to enter the new password you desire. You have to re-enter the desired password again and click on the ‘Submit’ tab.

• After this, the system will update the password in eway Bill portal and inform you about the same.

How to Modify Eway bill?

There may be cases when one needs to modify Eway Bill like changing the vehicle number on Eway bill or updating the transporter ID etc. All of this can be easily done using the Eway portal.

• Modifying Eway bill for changing the vehicle number:

For this, you have to follow these steps.

• Login at the official portal of Eway bill. Click on the ‘E-waybill tab on the left-hand side of the window.
• From the drop-down menu, select the ‘Update Vehicle No.’ tab.

Note – For making the changes to the Consolidated e-way bill, one has to click on the ‘Consolidated EWB’ tab instead of ‘e-Waybill’ tab. After that, one needs to click on the ‘Re-generate’ tab.

• Now, you will have to select the e-Way Bill that needs to be modified. For this in the section ‘Show e-Way Bill By’, one needs to either select the ‘Generated Date’ option to get the Bill number according to the date of the Bill generation or select the ‘e-Way Bill No.’, if one remembers the number of the Eway Bill to be modified. After entering the date or the EWB number, click on ‘Go’ tab.

• Now, select the relevant e-way bill and enter the following details on the page that follows.
• Place
• Number of the vehicle.
• Reason for change
• Remarks (if any)

After, filling all the details, click on ‘Submit’ button.

Note: It would be better to enter the transporter document number instead of the vehicle number if one is transporting goods through rail, ship, or air transport.

Modifying E-Way bill for updating transporter ID:

The consigner/seller/transporter can easily change/re-assign the ID of transporter by following these simple steps.

1. On the portal of Eway Bill generation, under the ‘e-Waybill’ option on the dashboard, one will find the ‘Update EWB Trasporter’ tab. Click on that tab.

• The new window will prompt you to enter the Eway Bill No. Enter it and then press ‘Go’.

• Now, one needs to enter either the enrolment ID of the transporter or the Transporter GSTIN. After entering, click on the ‘Submit’ tab. 

Instantly, the updated e-Way Bill is generated with the option of print on it. The eWay bill number remains unchanged for sure.

Benefits of Eway Bill

There are several benefits of generating a simple Eway bill:-

1. Refrain from unnecessary and exaggerated documentation.
2. Reduction in the logistic cost.
3. Increased speeds and efficiency of transportation.
4. User-friendly bill generation.
5. Easy and quick processing.