E-way bill is an electronic document used to track the movement of goods introduced under the Goods and Service Tax (GST) regime. It is mandatory for a taxable person registered under GST involved in the transportation of goods with a value of over Rs.50,000 to possess an E-way bill generated on the GST Portal.
Documentation and Other Considerations
Who Should Generate an E-Way Bill?
A person having GST registration who is causing goods movement should generate an E-way bill.
An unregistered person is also required to generate an E-way bill when making a supply to a registered person.
A transporter carrying goods via road, air, rail, etc., is required to generate an E-way bill if the supplier has not generated any E-way Bill.
Documents Required to Generate an E-Way Bill
Invoice/ Bill of supply/ Challan relevant to the consignment of goods.
In case of Transport by road- Transporter ID or the vehicle number.
Transport by rail, air, or ship- Transporter ID, Transport document number, and date.
E-Way Bill Format
The E-way bill consists of two parts Part A and B. Part A collects the details related to consignment, usually the invoice details. Accordingly, the following information needs to be submitted:
GSTIN of the recipient.
The Pin code of the place where goods are delivered.
The invoice or the challan number against which the goods are supplied.
The value of the consignment.
HSN code of the goods which are transported.
The reason for transportation.
The transport document number.
How to Generate E-Way Bill?
An E-Way Bill can be generated in the following ways:
LEDGERS Software
E-Way bill portal
SMS
Android App
Site-to-Site Integration (through API)
To generate an E-Way Bill on the GST E-Way Portal, follow these steps:
Access the E-Way bill generation portal at https://ewaybill.nic.in/ and enter login details.
Click on the โGenerate Newโ option from the E-Way bill- Main menu page to create a new E-Way bill.
Fill in the details required similar to creating a GST invoice.
Generate E-Way bill.
Consolidate E-Way Bill Generation.
What is the minimum distance required for an E-way bill?
There is no minimum distance required for an E-way bill. It is mandatory for a taxable person registered under GST involved in the transportation of goods with a value of over Rs.50,000 to possess an E-way bill generated on the GST Portal
Documents Required:
- Supply of Goods
- Transport ID
- Transport Document