What is E-way Bill Under GST Law
An e-way bill is an important document that should be kept by the individual overseeing the transportation of goods that secures a value exceeding Rs 50,000. The same need is been made via the Government under section 68 of the Goods and Services Tax Act, in conjunction with Rule 138 of the concurrent rules.
In executing the goods movement and generating the e-way bill from the GST common portal the registered person or the transporters are liable. This documentation is crucial to meet regulations and ensure a smooth flow of shipments.
The common portal for the generation of e-way bills is the E-WayBill System (e waybill st.gov.in)
GST e-way bill Requirement
According to Section 68 of the Goods and Services Tax Act, the government has the authority to demand that the individual responsible for a vehicle transporting goods above a specified value must carry designated documents and devices. Rule 138 of the Goods and Services Tax Rules, 2017 specifies the e-way bill as the necessary document for goods valued over fifty thousand rupees.
Under Rule 138, the government has mandated the use of e-way bills for transporting goods valued above fifty thousand rupees. Hence, e-way bills generated via the central portal are mandatory for transportation.
E-way Bills Generation by Registered Persons
Any registered individual moving goods worth more than fifty thousand rupees, whether for supply, or non-supply reasons, or receiving goods from unregistered persons, must generate an e-way bill. This responsibility lies with the consignor, consignee, registered person, or transporter associated with the goods.
Even unregistered transporters can register on the common portal to create GST e-way bills for their client's goods. Additionally, any individual can register and generate e-way bills for their own goods' transportation.
Vehicle Number Update in GST E-way Bills
The e-way bill must have the updated vehicle number on the central portal if the goods are transported via road. This update can be done either by the GST e-way bill generator or the transporter assigned to that specific e-way bill by the generator.
Generate GST E-way Bill is Necessary
Generating an e-way bill requires the individual to be a registered person. If the transporter isn't registered, it's mandatory to enroll on the e-waybill common portal
(https://ewaybillgst.gov.in/) before creating the e-way bill.
The necessary documents for generating the e-way bill include the tax invoice, bill of sale, or delivery challan, along with the Transporter’s ID. Additionally, the transporter document number or the vehicle number used for transporting the goods must be included.
Wrong Information in GST E-way Bills
If there's an error in an e-way bill, it can't be simply edited or corrected. The only recourse is to cancel the existing bill and generate a new one with accurate information.
Cancellation of GST e-way Bills
Absolutely! If the goods aren't transported or if the transportation doesn't align with the e-way bill details, cancellation is an option within 24 hours of bill generation.
Vehicle Change Impact on GST E-way Bills
For transporting goods, the e-way bill must reflect the actual vehicle number. There might be scenarios where changing the vehicle number becomes necessary post bill generation or during goods movements, such as during transhipment or vehicle breakdown.
For these cases, the transporter or generator of the e-way bill is enabled to update the amended vehicle number.
Registration of Transporter is Required
There might be certain transporters who are not enrolled under the Goods and Services Tax Act and when these transporters cause the goods movement for their clients then they are needed to generate the e-way bill on the grounds of their clients for updating the vehicle number for the e-way bill.
Goods Transport with a GST E-way Bill Without Vehicle Details
To transport goods using an e-way bill, you typically need to specify the vehicle number transporting the goods. However, if the distance covered within the state is less than ten kilometers from the consignor's business place to the transporter's location for onward transportation, specifying the vehicle number isn't mandatory.
GST E-way Bill Requirement Mandate
For taxable goods valued over fifty thousand rupees, an e-way bill is generally required, except for 154 specific goods listed in the notification's Annexure.
Consolidated e-way bills
A consolidated e-way bill combines multiple e-way bills for various consignments transported in a single conveyance (like a goods vehicle). This means that a transporter carrying multiple consignments from different senders and recipients in one vehicle needs to carry a single consolidated e-way bill instead of individual e-way bills for each consignment.
A transporter can create a consolidated e-way bill for transporting multiple consignments using a single vehicle.
GST E-way Bill Deletion or Cancellation
Once an e-way bill is generated, it's not possible to delete it. However, the person who generated it can cancel it within 24 hours of its creation. Once an empowered officer verifies the e-way bill, cancellation becomes impossible. The e-way bill can only be cancelled if the goods aren't transported or if they're moved in a manner that doesn't match the information provided in the e-way bill.
GST E-way Bills Rejection
The individual responsible for goods transportation must generate an e-way bill, including details of another person as the recipient of the goods. On the common portal, there's a provision for the recipient to view the e-way bill generated under their GST Identification Number (GSTIN). As the recipient, they can choose to accept or reject the specified consignment in the e-way bill. Failure to communicate acceptance or rejection within 72 hours of e-way bill generation implies acceptance of the details.
Using Transhipment and Different Vehicles to Transfer Goods with GST E-way Bill
In cases where a transporter moves consignments through transhipment before reaching the final recipient at the destination, the transporter must update the vehicle number for each movement between locations.
GST E-way Bills Validity Condition
The validity of an e-way bill or consolidated e-way bill relies on the distance the goods are being transported. For distances up to 100 kilometers, it's valid for one day, and for each additional 100 kilometers or part thereof, it extends by one day.
GST E-way Bills Transaction-Based Prerequisites
E-way bills are mandatory for all types of transactions involving goods transportation, whether it's outbound supply within the state or interstate, inbound supply from within the state or interstate, including from unregistered entities, or for other non-mandatory reasons.
Generation Requirements Depend on the Person
Any registered individual initiating goods movement must generate an e-way bill. If they're unable to do so, the transporting entity can create the e-way bill on behalf of the client.
For movements initiated by unregistered individuals, they have the option to generate the e-way bill themselves.
Regarding various modes of transportation for goods with e-way bills and updating details:
Goods can be transported via different modes like road, rail, air, or ship. However, the e-way bill must consistently reflect the latest mode of transportation or conveyance number.
In essence, the conveyance details specified in the e-way bill on the portal should always match the conveyance actually carrying the goods at any given time.
The documents required to be taken with the goods being transported
The individual responsible for a conveyance must carry the relevant tax invoice, bill of supply, or delivery challan, along with a copy of the e-way bill or its generated number from the common portal.
GST E-way Bill are Generated from Different Registered Business Locations
A registered person can generate an e-way bill from any registered business location. However, it's crucial to input the corresponding address accurately into the e-way bill. Additionally, they can create multiple sub-users linked to these places and generate e-way bills accordingly.
GST Taxpayer Registration for e-way bills
All GST-registered individuals must also register on the e-way bill portal using their GSTIN. Upon entering the GSTIN, the system sends an OTP to their registered mobile number. Once authenticated, the system permits them to create a username and password for the e-way bill system.
Following the selection of a preferred username and password, they can proceed to input data and generate e-way bills.
GST e-way bill Generation Methods
An enrolled individual in any of the below-mentioned ways can generate an e-way bill-
Using Web-based system
Using SMS SMS-based facility
Using Android App
Using Site-to-Site integration
Using GSP (Goods and Services Tax Suvidha Provider)
GST E-way Bill Generation via SMS Facility
The assessee is required to register the mobile numbers via which he wishes to generate an e-way bill on the e-way bill system.
GST E-way Bill Generation via Android App
The assessee is required to enrol for the IMEI numbers of the mobiles via which he wishes to generate an e-way bill on the system of e-way bill.
System Integration with an E-way Bill system to Produce E-way Bill from the System of the Supplier or Taxpayer
The server information of his/her systems needs to be registered by the taxpayer via which he wishes to generate an e-way bill through the APIs of the e-way bill system.
Moreover, Gen GST online software makes it easier to create and monitor e-way bills and e-invoices which helps to ensure that goods are moved across state lines smoothly. Businesses benefit from a clear framework for managing their logistics and compliance with GST regulations. Businesses can monitor GST compliance and spot potential errors or irregularities with the help of the GST Online Software's comprehensive data generation capabilities, which automate GST calculations and accurately determine tax liability based on sales of goods and services.
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