Where the goods are transported by a registered person whether as consignor or recipient, the said person shall have to generate the e-way bill by furnishing information in Part B on the GST common portal. Where the e-way bill is not generated by registered person and the goods are handed over to the transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal.
The e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01.
A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
In the above case, the registered person will not have to upload the information in Part A of FORM GST EWB-01 for generation of e-way bill and the same shall be auto populated by the common portal on the basis of the information furnished in FORM GST INV-1.
Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) generated by the common portal, shall be made available to the supplier, the recipient and the transporter on the common portal.
The details of e-way bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. In case, the recipient does not communicate his acceptance or rejection within seventytwo hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
How is it Generated?An e-way bill contains two parts:Part A to be furnished by the person who is causing movement of goods of consignment value exceeding Rs.50,000/- and
Part B (transport details) to be furnished by the person who is transporting the goods.
Here is Step by Step procedure to Generate E-way Bill (EWB-01) online:
Step 1: Login to e way bill system. Enter the Username, password and captcha code, click on "Login"
Step 2: Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard
Step 3: Enter the following fields on the screen that appears
- Select Transaction type; Select Outward if you are a supplier of consignment or Select Inward if you are a recipient of consignment.
- Select Relevant Sub type which is applicable
- Select Document type either tax invoice/ challan /bill credit note/ bill of entry or others if not listed
- Enter the Document Number/ Invoice number
- Enter the Document date of invoice or challan or document
- Depending on whether you are a supplier or a recipient, Enter the To/ From section details. If the supplier/client is unregistered, then mention URP in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person’.
- Add the Item details of the consignment (HSN code wise) in this section- Product name, description, HSN, Quantity, Unit, Value/Taxable value (`), Tax rates (% ) (CGST, SGST, IGST, CESS). On the implementation of E-way bills, based on the details entered here, corresponding entries can also be auto-populated in the respective GST Return while filing on GST portal.
- Enter the Transporter details- modes of transport (road, rail, air, ship), Approximate distance, transporter name, ID, Document number & date, vehicle number.
Step 4: Click on Preview before submitting the details
Step 5: Click on Submit. The system validates the data entered by you and show the error if any occurred. Otherwise request is processed and e way bill in FORM EWB-01 is generated with 12 digit unique number.
Step 6: We can print the e way Bill. Click on "Print EWB" sub-option under "e-way bill" option. Then enter the e way bill number and click on "GO" then Click on "Print or detailed print" button on the EWB that appears
DISCLAIMERThis article is written with an intention for imparting knowledge on the topic and this is not meant for publication. All are requested to have their due diligence before referring the same for an academic or business purpose.
In case of any query, please contact me on below mentioned contact details.
Vikas Jain
Ph. No:- +91-8375058630
E-mail ID:- vikas@coeictindia.com, vikasjain3487@gmail.com
