The e-Way bill is one of the major efforts of the Indian government to handle tax evasion and reduce the risk of corruption. However, when the e-way bill was launched, it experienced technical malfunctions, but, today the portal is functioning smoothly to generate bills.
The e-way bill is generated for the particular consignment of goods having value more than INR 50,000, from the source to the destination, either intra-state or inter-state needed under the current GST rule.
The Process to Generate E-Way Bills
E-way bill can be generated or canceled through web-portal (https://ewaybillgst.gov.in), SMS, and Android App. This blog will help you if you are generating the e-way bill using the portal.
You will need a transporter registration and GST registration to generate the e-Way bill using website.
Follow the below-mentioned steps:-
1) Open the link https://ewaybill.nic.in. You need to enter the login details here.
2) On the main menu page, click on the option “Generate New” to generate a fresh e-Way bill.
3) After clicking, a bill generation form will appear on the screen. You need to fill up the details just like when you create a GST invoice. If you are the supplier then select outward, and if you are the recipient, select inward option. Enter details of the recipient and supplier together with registered GSTIN, wherever it is required. After doing so, other details will appear automatically into the empty fields. So, check the details before moving further.
4) In the next page, you need to add -
- The product details such as product name and description in the same manner as you do to generate a tax invoice.
- After this, it will ask you for the HSN Code for the Product. You need to enter it.
- If it is an inter-state transport, IGST would be applicable and for intra-state transport, SGST / CGST would be applicable.
- Then you have to enter the estimated distance of the transport. Actually, it would decide on how long the e-Way bill is valid.
5) Generate E-way bill-
Now you have reached the page where you can generate the e-Way Bill by just clicking on the “SUBMIT” button. The screen will show the bill which has the e-Way bill number. It will also show the QR Code that has all the details (digital format).
The transporter should have the printed copy of e-way bill throughout the trip until he hands over the consignment to the consignee.
6) Combined E-way bill generation-
If the transporter is carrying the multiple consignments of goods, he can get the consolidated e-Way bill. You need to enter the invoice number, transporter id, transporter document number, and the date on the invoice in the required fields. Finally, click on the “SUBMIT” button to generate the printed copy of the consolidated e-Way Bill.
Experts believe that the e-Way bill system will continue to be a blessing to the logistics and transport sector. It reduces the delivery times for inter-state shipments and also, cuts down on corruption.
What are the Part A and Part B of the e-way billing system?
An e-waybill comprises of two segments- Part A and Part B. Part A of the e-way bill contains the details like GSTIN of the supplier, GSTIN of the recipient, place of dispatch, place of delivery, document date, document number, the value of goods, HSN Code and the reason for the transportation. This part is to be filled by the consignor or consignee.
Part B is for filling vehicle details like mode of transport, Vehicle/Transport document number, and date, place of dispatch. We need to enter the exact date and time when he starts from the source to destination because the finance ministry has clarified that the validity of an e-Way bill would start from the date transporter entered in part B.
While generating the e-Way bill keep one thing in mind that any non-compliance in the generation of the e-way bill can lead to the intervention and confinement of goods belonging to the consignee or consignor and obligation of heavy penalties and fines.