In this article, we will be exploring the In & Out of E-way Bill System generation under GST.
What is Eway Bill
An Eway bill system is an Electronic Way Bill for the movement of goods. GST-registered persons cannot transport goods over ₹50,000 (single invoice/bill/delivery challan) without an e-Way bill generated on ewaybillgst.gov.in.
Additionally, Eway bills can be generated or canceled via SMS, Android Apps, or APIs. Validate the GSTIN with the GST search tool. A unique E-way Bill Number (EBN) is assigned to an E Way bill and is available to the supplier, recipient, and transporter.
Who Should Generate an eWay Bill?
In the event of the movement of goods in a vehicle/conveyance, an E-Waybill will be generated (either for each invoice or for all invoices in the vehicle/conveyance)
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- Referring to a supply
- In other words, for reasons other than supply
- An unregistered person supplied the goods
A supply may be either of the following:
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- The supply of something for consideration (payment)
- Non-business supply for consideration (payment)
A supply without consideration (without payment)Usually, a ‘supply’ means:
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- The sale of goods and the payment made for them
- Transfers between branches, for instance
- Exchanging goods for money instead of paying with goods is known as bartering/exchanging
E-way bill system must be generated on the common portal for these movements.
An e-way bill must be generated even if the value of the consignment is less than ₹50,000 for certain specified goods:
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- Principal/registered job-worker movement of goods between states
- Handicraft goods transported interstate by a dealer are exempt from GST
When Should eWay Bill Be Issued?
As per Rule 138 of the CGST Rules, 2017, the eWay bill system is provided, and in this context, it is essential to note that “information shall be provided before the commencement of goods movement” and “is to be issued regardless of whether the movement is related to a supply or not.”.
GST registered members: Need to generate an e-Way bill in the following situations:
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- In the course of making a supply, a supplier
- In the event of a return
- An inward supply from an unregistered source.
When e-Way Bill Is Not Required?
The government introduced an e-way bill to track the movement of goods and prevent tax evasion. A person must issue an away bill with GST registration if the value of the consignment exceeds ₹50,000. As outlined in the current article, e-way bills are only sometimes required.
State-Wise Threshold Limits for e-Way Bills
| State | Intra State Limit (₹) | Inter-State Limit (₹) |
| Punjab | ₹1,00,000 | ₹50,000 |
| Tamil Nadu | ₹1,00,000 | ₹50,000 |
| Maharashtra | ₹1,00,000 | ₹50,000 |
| Bihar | ₹1,00,000 | ₹50,000 |
| Rajasthan | ₹1,00,000 | ₹50,000 |
| West Bengal | ₹1,00,000 | ₹50,000 |
| Jharkhand | ₹1,00,000 | ₹50,000 |
| Telangana | ₹50,000 | ₹50,000 |
| Tripura | ₹50,000 | ₹50,000 |
| Odisha | ₹50,000 | ₹50,000 |
| Uttar Pradesh | ₹50,000 | ₹50,000 |
| Uttarakhand | ₹50,000 | ₹50,000 |
| Sikkim | ₹50,000 | ₹50,000 |
| Nagaland | ₹50,000 | ₹50,000 |
| Mizoram | ₹50,000 | ₹50,000 |
| Madhya Pradesh | ₹50,000 | ₹50,000 |
| Kerela | ₹50,000 | ₹50,000 |
| Himachal Pradesh | ₹50,000 | ₹50,000 |
| Karnataka | ₹50,000 | ₹50,000 |
| Haryana | ₹50,000 | ₹50,000 |
| Chhattisgarh | ₹50,000 | ₹50,000 |
| Assam | ₹50,000 | ₹50,000 |
| Arunachal Pradesh | ₹50,000 | ₹50,000 |
| Gujarat | ₹50,000 | ₹50,000 |
| Goa | ₹50,000 | ₹50,000 |
Documents Required for e-Way Bill System
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- Consignment invoice/bill of supply/challan
- Road transport – Transporter ID or Vehicle number
- Transport by rail, air, or ship – Transporter ID, Transport document number, and date
How to Generate an e-Way Bill on Portal?
- Generate eWay Bill online at e-waybill. nic. in
- You’ll need to enter your username and password. The E-waybill will be successfully logged in.
- Upon successful login, the following screen appears
- The left panel of the screen will display the options for cancelling, rejecting, etc. On the Waybill system.
- E-way bill: The user can generate, operate, cancel, and print e-way bills.
- Consolidated eWay bill: Users can consolidate, update, and cancel e-way bills using this option.
- Reject: The user can reject the e-way bill generated by others if it does not pertain to them.
- Reports: A variety of reports can be generated under this option.
- Masters: Users can create masters of customers, suppliers, products, and transporters under this option
- User Management: Sub-users can be created, modified, and frozen under this option.
- Registration: This option allows users to register for SMS, Android apps, and APIs
E-Way Bill Generation via SMS on Mobile
The process of creating e-Way Bills has been simplified with the option of SMS generation. To initiate this, users must activate the SMS e-way bill generation feature. Start by registering the mobile phone intended for this purpose, linking it to the SMS facility of e-way bill generation. Subsequently, utilize straightforward SMS codes, sending them to a dedicated mobile number managed by the e-way bill portal/GSTN. This allows users to efficiently generate, manage, and even cancel e-Way Bills through the convenience of SMS. For further insights, refer to our detailed article on the SMS mode of e-Way Bill generation.
Validity of e-way Bill:
An e-Way Bill remains valid for specific durations determined by the distance covered by the goods. The validity period is calculated from the date and time of the e-Way Bill generation.
| Type of conveyance | Distance | Validity of EWB |
| Other than dimensional cargo | Less Than 200 Km | 1 Day |
| For every additional 200 Kms or part thereof | additional 1 Day | |
| For Over dimensional cargo | Less Than 20 Km | 1 Day |
| For every additional 20 Kms or part thereof | additional 1 Day |
How to Generate Bulk eWay Bill on the Way Bill System?
- 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.
- Select ‘Tools’ –> Click ‘Bulk Generation Tools’ on the homepage.
- 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:
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- Prepare the E-way bill
- Details of the vehicle need to be updated
- eWay bill cancellation
How to Verify e-Way Bill?
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- Step 1: The officer empowered verifies documents and/or inspects goods
- Step 2: Documents related to the goods and conveyance must be produced by the person in charge
- Step 3: The officer in charge will verify these documents; if there are no discrepancies, the conveyance will continue.
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.
FAQs
What is the GST e-Way Bill?
E-waybills are an effective tool to track the movement of goods and check tax evasion. Their validity depends on the distance the goods will travel.
What is the validity of the eWay Bill?
The distance the products must travel determines how long an e-way bill is valid. The eWay bill will be valid for one day from the relevant date for distances under 100 kilometers. The validity will increase by one day from the pertinent date for every 100 Km after that.
When to extend the validity of the E Way Bill?
Only the active transporter can extend the validity of EWB. The generator can update if no transporter is assigned. EWB's validity may be maintained for an additional 8 hours before or 8 hours after its original expiration time.
What should I do if the PIN Code is shown as invalid?
You will get a message reading Invalid Pincode if the PIN code is absent from the file downloaded from the India Post website. If the Pincode is associated with another city, the name of that city is retrieved and shown. On the India Post website, you may view Pincode data.
When should I use the Multi-Vehicle option?
Therefore, the multi-vehicle option will be considered after the products associated with one consignment are transported in more than one vehicle following trans-shipment. This option is accessible at the location of the trans-shipment rather than the supplier's location.
Can the E Way Bill be generated for consignments of value less than ₹50,000?
When products worth more than ₹50,000 are moved to or from a registered individual, an E-way bill is required to be created. Even if the value of the items is less than ₹ 50,000, the transporter or a registered person may elect to create and carry an e-way bill.
What happens if multiple consignments are transported in one vehicle?
Prior to the commencement of goods transport, the transporter must prepare a consolidated eWay bill by indicating the serial number of each e-way bill on the common.
What are the modes of e-Way Bill Generation?
The modes are as follows: Web-Based System, SMS-Based Facility, Android App, Bulk Generation Facility, Site-to-Site Integration, GSP (Goods and Services Tax Suvidha Provider)
What should be done if the transportation vehicle breaks down?
The eway bill system allows you to update the vehicle number on the document. This option is appropriate in the following situations: The Vehicle Number was not entered when the e-Way Bill OR was generated. Due to a breakdown or transshipment, the goods are transferred to another vehicle/conveyance during transit.
What is an e-Shram card?
The e-Shram card is a free, voluntary, and portable card that provides various benefits to unorganised workers in India. It is proof of identity and employment for unorganised workers. It helps them access various social security benefits and schemes provided by the government.
Who can apply for an e-Shram card?
Any unorganised worker between the ages of 16 and 59 years and with a valid Aadhaar card and mobile number can apply for an e-Shram card.
How do you check your e-Shram card balance?
The e-Shram card balance is not directly visible. However, you can check the status of your e-Shram Card payment to know if the Balance has been credited to your account.
To check the status of your e-Shram Card payment, you can follow these steps:
● Go to the e-Shram portal: https://eshram.gov.in/
● Click on the Login tab.
● Enter your Aadhaar number and UAN number.
● Click on the Login button.
● Once you have logged in, you will see the status of your e-Shram Card payment.
If your e-Shram Card payment status is Credited, then the Balance has been credited to your account. If the status is Pending, the payment is still pending.
Do we get monthly money in an e-Shram card?
No, you do not get monthly money in the e-Shram card. The e-Shram card is a proof of identity and employment for unorganised workers. It helps them access various social security benefits and schemes provided by the government.
How much money will the e-Shram card holder get?
The amount of money an e-Shram card holder will get depends on the scheme they are eligible for. Some of the schemes that e-Shram card holders can avail of include:
● Accidental death and disability insurance of up to Rs. 2 lakhs
● Pension of Rs. 3,000 per month after the age of 60 years
● Maternity benefits
● Skill upgradation and training
● Financial assistance during unemployment
● Credit-linked benefits
The amount of money that an e-Shram card holder will get under each scheme will depend on the terms and conditions of the scheme.
