GST E-Way Bill: Login, Applicability, Registration and Generation (ewaybill.nic.in)

The Goods and Services Tax (GST) E-Way Bill is an essential part of the GST compliance framework, used to track goods during transportation. This blog covers the process of registering, generating, and managing E-Way Bills, along with the legal requirements and penalties for non-compliance. By reading this blog, it will gain a clear understanding of how to comply with E-Way Bill regulations and avoid penalties for their businesses.

The GST E-Way Bill is an electronic document which is compulsory to carry for movement of goods exceeding Rs. 50,000. The purpose of this blog is to cover its definition, scope, registration, methods of generation, period of validity, compliance requirements, punitive measures, and recent news. It also gives tips on how to use the e-way bill portal in an efficient way for ensuring uninterrupted flow of business operations.

What is a GST E-Way Bill?

A GST E-Way Bill is a digital document mandated for transporting goods worth ₹50,000 or more under the GST framework. It facilitates transparency and adherence to GST regulations during transit, covering both inter-state and intra-state movements. Generating this bill is compulsory for GST-registered businesses, consignors, consignees, and transporters.

Components of a GST E-Way Bill

The GST e-way Bill is of utmost importance for enabling effective transportation and facilitating adherence to the GST regulations with minimal disruptions in the transit of goods and also deterring the tendencies of tax avoidance.

E-Way Bill Applicability 

The registered individual is mandated to create an e-way bill to any movement of goods exceeding the worth of ₹50,000, irrespective of the direction of transport. Even in the case of movement of goods consigned or received which are less than ₹50,000 in value, the registered person or the transporter may optionally decide to create and carry an e-way bill for compliance purposes.

• When Should an E-Way Bill be Issued?

An expansion of this system is the e-way bill which is the compulsory document for all transactions, be it inter or intra-state movement of goods worth more than ₹50,000. It includes within its ambit all the supplies made by sale, export, work, and inward supply from unregistered persons.

• Cases When E-Way Bill is Not Required

In some cases, an e-way bill may not be required such as in the case of a non-motor vehicle, perishables, or customs exempt goods like food grains, milk and dairy products, and periodicals.

• State-Wise E-Way Bill Rules and Limits

The provisions and rules for the e-way bills take any state geographical differences into consideration for example interstate transport within a state and even within the same state. For instance, states like Delhi, Maharashtra, and Tamil Nadu have certain guidelines or limits to generating e-way bills for the businesses operating in those particular states.

Read more in detail: E-way Bill State-Wise Limits

How to Register and Login on the E-Way Bill Portal?

On the portal, select the Registration dropdown menu to access these options:

• E-Way Bill Registration: All suppliers, recipients, and other stakeholders registered under GST are required to enroll for e-way bills.
• Enrollment for Transporters: Non-registered transporters can enroll themselves to issue e-way bills.
• Enrollment for Citizens: Non-taxpayers can register in this section. 

E-Way Bill Registration

E-Way Bill Registration Process for Registered Businesses:

• Prepare Required Information: Keep your GSTIN and mobile number registered with the GST portal ready.
• Access the E-Way Bill Portal: Visit ewaybill.nic.in and select E-way Bill Registration.
• Enter GSTIN: Input your GSTIN and click Go. You will be redirected to the registration form.
• Auto-Filled Details: The form will display pre-filled fields for Applicant Name, Trade Name, Address, and Mobile Number based on your GSTIN details.
• OTP Verification: Click Send OTP to receive a one-time password on your registered mobile number. Enter the OTP and click Verify OTP to validate the details.

• Create User ID: Please select a unique User ID (also known as Username) which will aid in accessing your account. Ideally, the username should be 8-15 characters formed from alphabets and numbers with some special characters if necessary.
• System Validation: The system will check the availability of the User ID you have entered. If it is available, then you may go ahead and create a password.
• Set a Password: Choose a password of not less than eight (8) containing both letters and figures and some special characters usually used in passwords. Take caution because the passwords designed will be different based on upper or lower case.
• Submit Registration Request: Once you have checked the User ID and password, do not hesitate to request for the registration. Should there be mistakes, a message will pop out alerting users of the challenge faced.
• Completion: Finally, once you have filled in all the required details, the system will create an account for you completing the registration steps. This means that you can now enter the User ID and password you have just created.

E-Way Bill Registration Process for Non-Registered Businesses:

Non-registered taxpayers who do not possess GSTIN can also register for an e-way bill on the portal by providing relevant business information. Following are how unregistered transporters can carry out e-way bill registration:

• Business Details Preparation: This step requires preparing required business data in order to continue with completion of the registration process.
• Go to E-Way Bill Portal: Open ewaybill.nic.in and hit the click on Enrolment for Transporters.
• Complete the Form: Fill in the enrollment form with the required business details including business name, location, and contact information.

• Fill Up Transporter ID: On successful submission of the form, the system will then provide a 15 digit identification number known as Transporter ID (TRANS ID) and also the user registration details thereby concluding the registration.
• Transporter ID Usage: Clients can be given out a 15 digit Transporter ID to enable them to append it to their e-way bill. This Transporter ID enables a transporter to log on into the e-way bill portal and enter vehicle numbers for a particular consignment in transit. 

How to Log in to the E-Way Bill Portal on Mobile

Accessing the E-Way Bill portal on your mobile device is a straightforward process that allows businesses to generate, manage, and track E-Way Bills conveniently. Here’s a step-by-step guide to log in:

1. Open the Browser on Your Mobile Device:
   Launch a mobile web browser like Chrome, Safari, or Firefox on your smartphone.
2. Visit the E-Way Bill Portal:
   Enter the official E-Way Bill portal URL: ewaybill.nic.in login in the browser’s address bar.
3. Navigate to the Login Page:
   On the homepage, click on the “Login” option, usually found at the top-right corner of the screen.
4. Enter Your Credentials:
   • Username: Input your registered username.
   • Password: Enter the password associated with your account.
   • Captcha Code: Fill in the captcha code displayed on the screen.
5. Click on “Login”:
   After entering the required information, tap the “Login” button to access your account.

Key Features Available After Login

Once logged in, you can:

• Generate, update, or cancel E-Way Bills.
• View E-Way Bill reports and summaries.
• Track the status of E-Way Bills.
• Manage user settings and profiles.

Tips for Secure Mobile Login

• Always ensure you are accessing the official E-Way Bill portal to avoid phishing sites.
• Do not share your login credentials with others.
• Use a secure internet connection to maintain data security.

With these steps, you can efficiently manage your E-Way Bills directly from your mobile device.

E-Way Bill Login ID and Password

The E-Way Bill Login ID and password are essential credentials required to access the E-Way Bill portal. These credentials enable businesses, transporters, and other registered users to generate, manage, and track E-Way Bills for the transportation of goods under GST regulations.

How to Create Your E-Way Bill Login ID and Password?

1. During Registration:
   • When registering on the E-Way Bill portal, users are prompted to create a unique User ID (also referred to as a username) and password.
   • The User ID should be 8-15 characters long, comprising letters, numbers, and optionally special characters.
   • The password must also be a combination of uppercase and lowercase letters, numbers, and special characters to ensure security.
2. For Existing Users:
   • If you are already registered, your login credentials were set during the registration process. Use these details to log in.

Steps to Log in Using Your E-Way Bill ID and Password

1. Access the E-Way Bill Portal:
   Visit GST e way bill login on your desktop or mobile browser.
2. Enter Login Details:
   • Input your User ID in the designated field.
   • Enter your password carefully, ensuring the correct case (uppercase or lowercase).
   • Fill in the captcha code displayed on the screen.
3. Click “Login”:
   • Once the credentials are entered, click the “Login” button to access your account.

What to Do If You Forget Your Login Credentials?

If you forget your E-Way Bill Login ID or password, follow these steps:

• Reset Password:
  • Click on the “Forgot Password” link on the login page.
  • Provide your GSTIN or Transporter ID and registered mobile number.
  • You will receive an OTP to reset your password.

• Recover Login ID:
  • If you forget your User ID, retrieve it by contacting the GST helpdesk or referring to the email/SMS sent during registration.

Tips for Managing Your Login Credentials

• Use a strong and secure password to protect your account.
• Change your password periodically to prevent unauthorized access.
• Keep your login credentials confidential and avoid sharing them with others.
• Save your login details securely for easy access when needed.

By managing your E-Way Bill Login ID and password efficiently, you can ensure uninterrupted access to the portal for seamless compliance and business operations.

GST E-Way Bill Login (www.ewaybill.nic.in login)

E-Way Bill is a mechanism to ensure that all individuals who are responsible for the movement of goods, upload the relevant details through an online medium before the commencement of transport. This, in turn, creates the e way bill in the GST portal facilitating efficient and clear movement of goods.

E-Way Bill App Access

The e-Way Bill application for mobile phones is a user-friendly application and allows users to manage their e-way bills wherever and whenever they want. It provides the facility to the users to create new e-way bills, to the bills already generated, and to view the other bills status in no time. This application eases the compliance by allowing the businesses and the transporters on the go – a simple and easy free way of e-way bill management.

How to Generate an E-Way Bill?

For the generation of an E-Way Bill, a number of critical information regarding the consignment, the transporter and the vehicle need to be furnished. This can be carried out on the GST portal, through SMS for ease of use, or by API for those businesses that want to do it automatically. Each technique helps in adhering to the provisions of the GST Law.

Step-by-Step E-Way Bill Generation on Portal

Here is the step-by-step guide to generate an E-Way Bill (EWB-01) online:

SMS-Based E-Way Bill Generation

Businesses that are constantly on the move need not log into the portal to generate E-Way bills, as this can also be performed via SMS. Therefore, this method is more appropriate for fast, on-the-spot generation of E-Way bills.

• Receive E-Way Bill:

On sending the SMS, a notification would be received with the generated E-Way bill number, which can be used for the transportation of goods. This is well suited to businesses that require immediate action in relation to compliance, particularly for road transporters.

E-Way Bill Generation 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.

Process:

• 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.

Benefits

• Lessons manual inputs, mistakes and hold-ups.
• Allows for compliance with GST laws within the stipulated time period.
• Able to manage a wide range of E-Way Bills that is appropriate for organizations with a high rate of transactions.

This automated solution comes in handy as it reduces the burden on businesses to manage compliance manually, which in turn results in better efficacy and correctness of business processes.

E-Way Bill Format and Rules

The E-Way bill is a requirement of GST and is an electronic document consisting of requisite details. It is also used to transport goods beyond a certain value and provides details related to shipper, receiver, goods and its transport.

E-Way Bill Format

Part A: Contains the details of Sold To and Ship To.

• Sold To Details: Name, address, GSTIN details if any and contact number.
• Ship To Details: Name, address, GSTIN number if any, and contact number.
• Covers Information: Covering document, Cover document number and document date.
• Goods Description: A statement covering the goods in the consignment, indicating HSN code, quantity and value of taxable goods.
• Value of Goods: Value of the complete load of goods in one package.

Part B: Contains details about the transporter and the goods vehicle.

• Transporter Information: Name of the transporter, transporter number, and type of transport (road, rail, ship, air).
• Vehicle part: Vehicle registration number (if available), estimated distance, and expected time of arrival.

This elaborate format assists in making sure that the transfer of goods is properly documented and can be tracked within the GST system.

Key E-Way Bill Rules

There are several critical rules associated with the E-Way Bill system that are necessary for effective compliance.

• Your Duties with the Eway Bill and Item Delivery:

Carrying an eway bill during the movement of the goods is mandatory and shall be presented to the authorities if required.

• Updating Vehicle Details where Goods are Transported:

If the carrying vehicle has changed or during the course of transport, a different vehicle is utilized, then the vehicle particulars should be updated in the e-way bill system.

These principles serve to protect the integrity of documentation associated with goods movement, provision of regulatory oversight during the entire period of the transaction and allow entities the ability to monitor the movement of goods throughout the entire period.

E-Way Bill Validity

In the case of conventional vehicles or means of transport, the validity period of the e-way bill is restricted to one day for every 100km or part of distance covered. For modes of transport of Over Dimensional cargo (ODC) the validity is extended to one day for each 20km or part distance covered. The e-way bill’s validity period shall terminate at the end of the said period at the stroke of midnight on the last day.

Validity Period Based on Distance

An e-way bill is considered valid depending upon the span of distance the goods are covered:

• Up to 100 kms: The e-way bill is valid for 1 day.
• Beyond 100 Kms: For every additional 100 kilometers, there is an additional validity period of 1 day. 

This ensures transportation of goods over longer distances without any legal hindrances.

The e-way bill validity period is computed and displayed by the mechanism at the time of generation of the e-way bill with regard to the distances between the source and the destination.

How to Extend E-Way Bill Validity?

In some situations, such as vehicle breakdowns and natural disasters, transport may be delayed with no prior notice. In such cases, the validity period of e-way bills can be extended by businesses. 

Procedure for granting extension:

• Log in to the e-way bill portal using your user ID and password.
• Select the option ‘Extend E-Way Bill.’
• Provide the E-Way Bill number whose validity needs to be extended.
• Explain the reason for extension (for instance: vehicle breakdown, bad weather).
• The portal will refresh that period according to the distance that remains of the consignment court journey.

However, it should be noted that extension requests can only be made prior to the expiry of the initial validity period. The one already expired cannot be extended but rather a new e-way bill will be sought.

Checking, Amending, and Unblocking E-Way Bills

• Upon a request made by the taxpayer with respect to unblocking of e-way bill generation, the tax authority shall issue a Personal Hearing notice. The tax person can view the notice, file a response and attach supporting documents. Such filing can be done either by using a Digital Signature Certificate or an Electronic Verification Code.
• After the e-way bill is generated, it shall remain unaltered and unrevised save for the updating. In the case that the bill gets generated with wrong details, that bill has to be voided and another one raised. The voidance should be done within a day from the raising of the e-way bill.

How to Check E-Way Bill Status?

In order to check the e-way bill status, the user will be able to log onto the portal and input the e-way bill number, transporter id, or vehicle number. This information will show the status of the e-way bill whether it is currently active or has been put on hold, or canceled.

Amendments to E-Way Bill

Some fields provided in the e-way bill such as vehicle number and details of a consignee can be changed. However, one cannot make any changes to the key imperative information such as the GSTIN once the e-way bill has been generated. In order to avoid unnecessary alterations, please confirm all particulars before making any submission.

Unblocking the E-Way Bill Portal

In such a case, you need to clear the Compliance issues by either paying up any dues or submitting the necessary documents after which you will be able to use the e-way bill services. After addressing the issues, request unblocking through the portal, and you will be able to access it again.

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.

List of Documents Required to Generate E-Way Bill

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

These documents ensure the proper creation and compliance for generating an E-Way Bill.

Penalties for Non-Compliance with E-Way Bill Rules

It is an offense to move goods without an invoice or an e-way bill, and attracts a fine of ₹10,000 or the amount of tax sought to be evaded, whichever is higher. Hence the minimum fine for the breach of these provisions is fixed at ₹10,000.

Types of Penalties

• Fines may be paid in amounts of up to ₹10,000 or the equivalent of tax that avoided attempt, whichever sum is higher. 
• Further sanctions may apply for subsequent breaches, subject to the level of the breach.

How to Avoid Penalties

• Time Creation: Always E-Way Bill shall be generated before the movement of Goods.
• Correct Details: Ensure the vehicle information and other required sections are correct before submission.
• Transports should Carry Copies: Paper or electronic versions of the E-Way Bill should always be carried along for inspection, during transport.

These are the explicated updates aimed at systematisation of the e-way bill system.

Recent Developments (September 2024)

Here are the important announcements made concerning the E-Way Bill system:

• 6-digit HSN Code Requirement: Effective February 1, 2024, in case of B2B and export transactions, firms having Annual Aggregate Turnover of Above ₹5 crores will have to furnish 6 HSN codes. 
• GST E-way Bill 2.0: System offers more functional and advanced capabilities towards improving compliance and management.
• Record High Generation of E-way Bills: August 2024 was also a curious month for e-way bill generation as a new height of e-way bill generated was witnessed showing increasing acceptance towards the modal.

Such updates seek to make the process easier and more productive in managing the e-way bills.

Conclusion on GST E-way Bill

In conclusion, order for a company to operate effectively, it is imperative that the e-way bill regulations are adhered to. Timely generation, modification, and monitoring of the expiration of e-way bills can assist in eliminating the risk of fines. Keeping with the changes in the law and using technology for better management can also aid in improving the efficiency of processes. In case of any challenges or need for further information, seeking advice from tax experts will help ensure that compliance is achieved and problems kept at a minimum. Make sure that you keep every member of your business up to date with e-way bill requirements to avoid incurring deadlines or even penalties.

For smooth management of e-way bill processes, consider seeking professional guidance. Expert support ensures seamless compliance and avoids potential issues during your business operations.

FAQs on GST E-Way Bill

What documents are needed to generate an e-way bill?

You will need GSTIN, invoice details, and transporter ID.

Can an e-way bill be generated without GST registration?

Yes, unregistered businesses can generate an e-way bill using the Transporter ID obtained through portal enrollment.

How to extend the e-way bill if goods are not delivered in time?

You can extend the e-way bill by updating vehicle details and submitting a request for extension on the portal.