E-Way Bill Registration

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 through 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 “Generate New” 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 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