It means, the consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The e-way bill is not valid without the vehicle number updated on the common portal, if on the mode of transport is the road.
For the fact, GST E Way Bill is an electronically generated bill which is mandatory for transportation of goods having value more than INR 50000 and must be generated prior to the transporting of the consignment.
The e-way bill can be generated online after registering on the portal. Penalty for e-way bill non-generation is minimum Rs.10,000. There are also provisions for confiscating the vehicle and the goods unless the tax or the penalty is paid.
eway bill is optional for Goods of value less than Rs.50,000 (except in cases of mandatory Eway bill provisions like the movement of Handicraft goods and movement of goods for Inter-state Job work ) If Goods are being transported by a non- motorised conveyance (Ex. Horse carts or manual carts)
3. There is no maximum time limit specified in CGST Act , within which e-way bill must be generated from the date of tax invoice but you may have to justify why you did not despatch goods for such a along period.
Normally, E-way bill is generated by the Registered Person but, there is an option on E-way Bill system where even a person who does not have GST No. Being the owner of the small shop and having a turnover of less than 20Lakh he does not have GST Number.
As we now know that while generating e-Way Bill, vehicle number entry is optional. But, at the same time, e-Way Bill without a vehicle number is not valid for the movement of goods. In such case, the e-way bill portal provides an option of updating vehicle number on the document.
Multiple invoices cannot be clubbed to generate one EWB. However after generating all these EWBs, one Consolidated EWB can be prepared for transportation purpose, if goods are going in one vehicle.
Step 1- Go to Menu and select 'Change to multiple E-way bill' option. Enter E-way bill number for which multiple vehicle details is required and click 'Go'. Step 2: In this section, create group to enter details of transportation- destination and select mode whether is by road, rail, air or ship.
E way bills can be cancelled by the generator of such e way bills only. The time limit to cancel is within 24 hours of generating the e-way bill. Once cancelled, it is illegal to use such e-Way Bill. If the e-Way Bill is verified by any empowered officer it cannot be cancelled at later stage.
New E-way bill number is allottedThere are no restrictions as of now for the number of times one can extend validity period.
How to track E-way Bills
- Log on to ewaybill.nic.in.
- Enter your User Name and Password, then the Captcha Code, and then click “Login”, as shown in the picture below:
Current Format
- The 1st 2 letters indicate Union Territory or the state to which the motor vehicle has been registered.
- The next 2 digit numbers are sequential number of the district.
- The 3rd part has a 4 digit number on each plate.
- The 4th part is the international oval 'IND' having a Hologram at the top with a Chakra.
Note: e-way bills can be cancelled by the generator of such e-way bills only. The time-limit to cancel is within 24 hours of generating the e-way bill. Once canceled, it is illegal to use such E-Way Bill.
Guide to update Mobile number and e-mail ID in GST Common portal
- Login to the GSTN Portal with your username and password.
- Click Services>Registration>Amendment of registration Non-core fields.
- Click Authorised Signatory Box.
- The current authorised signatory details will be displayed.
Select the 'Change to Multi Vehicle' option from the menu and enter e-way bill number to be changed to multiple vehicles for further movement and the system shows the details for e-way bill.
Procedure to register is:
- Go to Eway bill portal.
- Click on Enrolment for Transporters.
- Application for registration under section 35(2) will open.
- Fill the application.
- Submit application.
An e-Way Bill can be cancelled by the recipient of the consignment on the request of the consignor after 24 hours. And once the time period of 72 hours terminates then the e-Way Bill cannot be cancelled as there is no procedure to cancel an e-Way Bill after 72 hours.
When e-Way Bill is generated, a unique e-Way Bill Number (EBN) is made available to the supplier, recipient and the transporter. The e-Way Bill replaces the Way Bill, which was a physical document and existed during the VAT regime for the movement of goods.
TRANSIN or Transporter ID is a 15 digit unique number generated by the EWB system for transporters who have not registered themselves under GST. A Transport ID acts similar to GSTIN, and once a transporter enrolls on the e-way bill portal, the GST portal provides a transport ID for the said goods.
Transporter ID is a 15-digit unique identification number allotted to an unregistered Transporter enabling generation of e-Way Bills.
Ans: E-Way bill has been integrated with Vahan System of Transport Department. Vehicle number entered in e-way bill will now be verified with the Vahan System. If Vehicle no. is not available in the Vahan system user will get 'Alert Message' about the non-availability of vehicle number in vahan database.
- On the Left side in the blue panel Click on Reports > Other EWB Reports >Generated by others.
- Select the Date.
- Click on Go, and it will generate a report.
Part A of Form GST EWB-01 contains the information of invoices, supplier, receiver and items in invoice with HSN code and tax rates. Part B of Form GST EWB-01 contains the details of transporter like mode of transfer, approximate kilometers, Name, Transporter Id, date, vehicle number.
How to Update E-way Bill Transporter on Common Portal
- Step 1: Login into E-way bill system using link –
- Step 2: Click 'Update EWB Transporter' under 'e-Waybill' option.
- Step 3: You have to enter the EWB number and click 'Go'.
