GST E-Way Bill: Login, Generation, Rules & Validity

Learn about the GST E-Way Bill, its login process, generation steps, rules, and penalties. Get details on mobile access, validity, and compliance tips.

What is a GST E-Way Bill?

A GST E-Way Bill is an electronic document required for transporting goods worth over ₹50,000 in India. It is generated on the GST portal and includes:

• Consignor & consignee details
• Transporter information
• Goods description & value

This bill ensures tax compliance and prevents tax evasion during goods movement..

GST E-Way Bill 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.

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:

• Open a web browser (Chrome, Safari, Firefox).
• Visit the E-Way Bill portal at ewaybill.nic.in.
• Click “Login” at the top-right of the homepage.
• Enter your credentials (Username, Password, Captcha).
• Click “Login” to access your account.

Features available after login:

• Generate and track E-Way Bills
• View reports and manage settings
• Cancel or update existing E-Way Bills

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.

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.

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.

How to Generate an E-Way Bill via SMS?

Generating an e-way bill through SMS involves a simple step-by-step process. Follow these instructions:

1. Register Mobile Number: Log in to the E-Way Bill portal and enable SMS generation.
2. Send SMS in Format:
   • EWBGEN <GSTIN> <Invoice No.> <Value> <HSN Code> <Mode> <Vehicle No.>
   • Example: EWBGEN 29ABC1234Z 12345 50000 1001 O KA01AB1234
3. Receive E-Way Bill Number (EBN): The portal will send a confirmation SMS with the EBN.

Benefits of SMS-Based E-Way Bill Generation

• Quick and easy for small businesses or transporters.
• Ideal for areas with limited internet connectivity.
• Reduces reliance on desktop or mobile applications.

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.

What are the E-Way Bill Rules?

• Mandatory for goods worth over ₹50,000/-.
• Required for interstate & intrastate transportation.
• Must be generated before goods movement.
• Can be issued by supplier, recipient, or transporter.
• Penalties: ₹10,000/- fine or the tax amount evaded, whichever is higher.

Proper generation and carrying of the e-way bill are crucial to avoid penalties and ensure smooth transit of goods.

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.

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 Applicability

• Mandatory Requirement:
  An e-way bill must be generated for the movement of goods if their value exceeds ₹50,000, irrespective of whether the transport is inward (received) or outward (dispatched).
• Optional Generation:
  For goods valued below ₹50,000, the registered person or transporter can voluntarily generate and carry an e-way bill to ensure compliance or facilitate better documentation.

• 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

E-Way Bill Registration

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.

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. 

What is the Validity of an E-Way Bill?

• Up to 100 km: 1 day
• Beyond 100 km: 1 extra day per 100 km
• Over-Dimensional Cargo (ODC): 1 day for every 20 km

How to Extend E-Way Bill Validity?

• Log in to the E-Way Bill portal.
• Click “Extend E-Way Bill” before expiry.
• Enter Vehicle Number & Reason for Extension (e.g., breakdown, weather delays).

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.

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.