Brief about E-way Bill
Surender Kumar / 2020-02-01 10:31:35

What is meant by E-way Bill?

  • It is a document for tracking goods in transit introduced under the Goods and Services Tax. 
  • It is a document to be carried by the person in charge of conveyance, generated electronically from the common portal.

When businesses eligible to generate an E-way bill?

E-Way bill only generated by those businesses that get GST Registration Online through goods and services common portal. Website:

Obtain E-way bill portal access?

Need to generate an E-way bill, taxpayers have to register under the E-Way bill portal with the usage of GSTIN number. To obtain GSTIN number taxpayers need to submit the GST Registration Online application form.

#Objectives behind the generation of E-way bill

- Single Bill for movement of the goods throughout the country. 
- It helps in the prevention of evasion of tax.
- Free movement of goods across India without any hassle. 
- E-way Bill number can help in tracking the movement of goods. 
- Officers can easily verify the E-way Bill.

Information to be provided for generating E-way Bill

The information to be provided while generating E-way Bill are-

- GSTIN of recipient 
- Place of delivery 
- Invoice Number 
- Invoice date 
- Value of goods 
- HSN code etc. 

#Benefits of E-Way Bill

The major benefits of the E-Way Bill system are:

- As per VAT regimes, the traders need not visit tax offices to collect and submit the E-Way Bill forms 
- Speeding up the process of verification and allowing the vehicle to pass faster. 
- Self-regulation by traders as trader’s while filling the bill gives the identification of the buyer accounts for the transaction automatically.
- It is an environment-friendly initiative as it saves paper
- Generation of GSTR-1 returns is auto prepared, hence uploading of details is made simpler
- Monotonous work of officials is ended which included collecting and matching the manual waybill with the returns of the taxpayers.

The requirement of E-Way Bill
GST E-way bill is required for the following cases if a taxable person under GST

Supplies any goods
Value of the delivery is over Rs.50,000

Transfers goods located in one godown to another
Purchase of goods from an unregistered person under GST

#The validity of E-way Bill
The E-way bill once generated is valid as per under:-

Distance Traveled
E-way Bill Validity
Up to 100 Kms
1 day in cases other than over-dimensional cargo
For every 100 Kms or part 
1 additional day in cases other than over-dimensional cargo
Up to 20 Kms
1 day in cases of over-dimensional cargo
For every 20 Kms or part 
1 additional day in cases of over-dimensional cargo

Any cargo is considered as "Over Dimensional Cargo" that is carried as a single indivisible unit that exceeds the dimensional limits as per rule 93 of the Central Motor Vehicle Rules, 1989.

#Different Modes of E-way bill generation

1- Website
2- Excel tool
3- Mobile, SMS & App

#Different Options of E-way bill

The different options available include

1- Generate New
2- Generate Bulk
3- Update Part B /Vehicle
4- UPDATE Vehicle Bulk
5- Change to Multi-vehicle
6- Extend Validity
7- Update EWB Transporter
8- Update EWB Transporter-Bulk
9- Cancel
10- Print EWB

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