E-Way Bill Generation: Generate E-Way Bills on GST Portal

The E-Way Bill (EWB) system under the GST framework is integral for the transportation of goods across India, especially for consignments valued over ₹50,000. This digital system not only streamlines the process of goods movement but also ensures compliance with tax regulations. Generating an E-Way Bill is a mandatory practice for businesses and transporters, which involves several steps accessible via multiple platforms, including online portals, SMS, and API.

This guide will navigate you through the detailed procedures to generate an E-Way Bill, ensuring you meet all legal requisites effectively and efficiently. Whether you are a small taxpayer or a large corporation, understanding these steps is crucial for smooth business operations and adherence to GST mandates.

E-way Bill Generation

Here’s a step-by-step guide to generate an E-Way bill (EWB-01) online:

Step 1: Accessing the E-Way Bill System

• Put your Username, your Password and the Captcha code.
• Click on the ‘Login’ button to reach the dashboard.

Step 2: Commence the Generation Process

• On the right side of the dashboard under the E-Way Bill section, Click on ‘Generate New’.

Step 3: Review Transaction Information

• Transaction Type: Suppliers choose ‘Outward’ while Recipients ‘Inward’.
•  Sub-Type: In this transaction kindly select the applicable sub-type. 
• Document Type: Please select the appropriate type of document (Invoice/Bill/Challan e.t.c). Document Number: Insert the document number or invoice number here.
•  Document Date: Select the date of invoice or challan (Please note that future dates are NOT allowed). From/To: Indicate details of ‘From’ (supplier) or ‘To’ (recipient). 

Step 4: Enter the Details of Items in the Consignment

• Other consignment particulars may include: Item/product Name & Description/joining date & HSN Code, quantity with units, total taxable value, and taxes (if any) like CGST, SGST/IGST, Cess where applicable. 

Step 5: Provide From Details the Transporter

• Modes of Transport/ Conveys must be indicated together with; distance in Km Transport. 
• Details must include; Transporter name and ID, document number & date, or vehicle registration number.

 Step 6: Final Review and Submission

• Click on ‘Submit’ to perform data validation of the information captured.
• Any mistakes will be indicated and have to be fixed for the data to be submitted again. 

Step 7: Generation of E-Way Bill

• Once you click on the E-Way Bill submit button successfully, the system will generate any E-way bill (FORM EWB-01) with a fourteen digit unique number.
• It is mandatory to print the E-way Bill before carrying any goods. Please ensure you have it printed before transportation. This simplified approach promotes adherence to GST rules and facilitates easy transport of goods.

How to Generate an E-Way Bill via SMS?

To generate or verify an E-Way Bill via SMS, follow these steps:

• Ensure Mobile Registration – Your mobile number must be registered on the E-Way Bill Portal.
• Format the SMS – Compose the message in the specified format:
  EWBG <space> E-Way Bill Number <space> PIN
• Send to 77382 99899 – Transmit the SMS to the official E-Way Bill service number for processing.
• Receive Acknowledgment – Upon successful verification, you will receive an acknowledgment with the E-Way Bill details.
• Check Validity – The E-Way Bill is now valid for transportation as per GST guidelines.

How to Generate an E-Way Bill via API?

The E-Way Bill Generation API facilitates businesses in automating the E-way bill generation within their own systems to improve efficiency and comply in real-time.

• API Integration: The E-Way Bill API can be installed within the ERP or SCM systems of the Company.
• Automated Generation: The E-Way Bill is generated automatically in real-time by the system, depending on the set conditions as the goods are being invoiced or the shipments dispatched.
• Information Flow: There is an integration of the ERP system with the E-Way Bill portal through the use of the API as a result there is information flow at all levels of the supply chain that enhances compliance.

How to Generate Bulk EWay Bill on the Way Bill System?

1. Download EWB tools such as EWB Excel file, EWB JSON template, EWB bulk converter tool, and Vehicle no update JSON preparation by following the below link.
2. Select ‘Tools‘ –> Click ‘Bulk Generation Tools‘ on the homepage.
3. To download, click on the desired file.

Mobile e-way bills can be generated using a mobile phone. E-way bills are typically generated by small taxpayers who do not have access to a computer and an internet connection. e-Waybill generation by SMS is ideal for entities with a limited volume of transactions since it would be prudent to use other methods if the volume of transactions were greater. The SMS e-way bill generation facility can also be used by taxpayers in the event of an emergency, such as during the night or while on the road. The following are three major activities associated with e-way bill operation through SMS:

• • Prepare the E-way bill
  • Details of the vehicle need to be updated
  • eWay bill cancellation

Required Documents for E-way Bill Generation

To generate an e-way bill, several essential documents are required, including GSTIN, invoice details, HSN code, consignment value, transporter ID, and vehicle number. These documents ensure the proper validation and tracking of goods in transit. To generate an E-Way Bill, the following documents and details are required:

• GSTIN: Goods and Service Tax Identification Number applicable for either supplier or receiver
• Invoice details: Inclusions like invoice number, date and kind of the document
• HSN Code: Harmonized system of nomenclature code for the goods being supplied
• Value of the consignment: Cumulative worth of the goods under transponder
• Transporter ID: Unique Identification code allotted to transporter
• Vehicle Number: Number of the vehicle used for transporting the goods

The Impact of e-Way Bill Limits on Business Operations

While e-Way bills offer a smoother system for tracking goods and ensuring tax compliance, their value limits can impact businesses in a few ways. Here’s a breakdown:

Potential Delays  

If a business frequently transports goods with a value exceeding the e-Way bill limit (usually ₹ 50,000), they’ll need to generate the document before transporting the goods. This can add a step to the process and potentially cause delays if not planned for efficiently.

Planning and Organisation 

Businesses that deal with both high and low-value shipments might need to adjust their workflow to handle e-Way bill generation for larger shipments. This could involve designating someone to manage the e-Way bill process or integrating e-Way bill generation software into their existing systems.

State Variations 

It’s important to note that some states in India have set their e-Way bill threshold limits, which can differ from the national limit. Businesses operating across multiple states need to be aware of these variations to ensure they comply with the relevant regulations in each location.

Focus on Efficiency 

Despite these potential challenges, e-Way bills ultimately encourage businesses to streamline their operations. By keeping track of inventory and shipment values, companies can potentially reduce the number of shipments exceeding the e-Way bill limit, ultimately saving time and resources.

Conclusion

In conclusion, mastering the eway bill generation process is essential for businesses navigating the complexities of GST compliance. This system not only facilitates the seamless transit of goods across different regions of India but also integrates advanced technology to enhance efficiency and ensure transparency. By adhering to the step-by-step guidelines provided, businesses can avoid common pitfalls and streamline their operations.

Whether through the GST portal, SMS, or API integration, each method offers its unique advantages, suited to various business needs and operational scales. It is crucial for businesses to stay updated with any legal implications and recent updates to the E-Way Bill regulations to maintain compliance and optimize their logistical operations. Understanding and utilizing the E-Way Bill system effectively is a significant step towards optimizing business processes and achieving compliance in the dynamic landscape of GST in India.

Frequently Asked Questions (FAQs)

How to generate an E-Way Bill online?

To generate an E-Way Bill, log into the E-Way Bill Portal (EWB System) using your GSTIN. Fill in Part A (invoice details, consignor, consignee, goods value) and Part B (vehicle number, transporter details), then submit to get the E-Way Bill Number (EBN).

What is the E-Way Bill limit?

The E-Way Bill is mandatory if the invoice value exceeds Rs 50,000 for interstate transactions. For intrastate transactions, some states have different limits. Exempted goods, such as perishable items, may not require an E-Way Bill under Rule 138 of GST.

Who is responsible for generating the E-Way Bill?

The responsibility depends on the transaction type. If a GST-registered taxpayer supplies goods, the consignor generates the E-Way Bill. If an unregistered seller transports goods, the transporter or consignee must generate it via the E-Way Bill Portal.

Can an E-Way Bill be modified after generation?

Once generated, invoice details and taxpayer information cannot be modified. However, the vehicle number in Part B can be updated if transport mode changes. If major changes are needed, the bill must be canceled and reissued.

What happens if an E-Way Bill is not generated?

Failure to generate an E-Way Bill for goods exceeding the threshold limit may result in a penalty of ₹10,000 or tax amount due, whichever is higher. The goods may be seized, and release requires tax payment or legal proceedings.

How to cancel an E-Way Bill?

An E-Way Bill can be canceled within 24 hours if not used. Log into the E-Way Bill Portal, enter the EBN, and choose Cancel. Cancellation is not allowed if the validity period has expired or goods are already in transit.

Is an E-Way Bill required for all goods?

No. Certain exempted goods like LPG, newspapers, jewelry, and non-motorized transport do not require an E-Way Bill. However, goods transported by vehicle, rail, air, or ship must comply with E-Way Bill rules under Rule 138.

How to track an E-Way Bill status?

Visit the E-Way Bill Portal, enter the E-Way Bill Number (EBN), and check the transport details, validity period, and movement status. Transporters and businesses can also track using the vehicle number or GSTIN.