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e way bill

What is E-waybill?

An e-waybill is a mandatory electronic document for the movement of goods within India, valued at more than Rs. 50,000. It is generated on the E-Way Bill Portal and is valid for the entire journey. The transporter must carry a copy of the e-waybill with them at all times.

The e-waybill system has improved tax compliance, streamlined the movement of goods, and reduced paperwork.

An E-waybill is an electronic document that accompanies the movement of goods within India. It is mandatory for all consignments of goods valued at more than Rs. 50,000. The E-waybill system was introduced by the Goods and Services Tax (GST) Council to streamline the movement of goods and to prevent tax evasion.

The E-waybill system is designed to be simple and easy to use. A registered taxpayer can generate an E-waybill online on the E-waybill portal. The E-waybill contains information about the consignor, consignee, transporter, and goods being transported. It also has a unique E-waybill number that can be used to track the movement of the goods.

The E-waybill system has several benefits, including:

  1. It helps to prevent tax evasion by ensuring that all consignments of goods are accounted for.
  2. It streamlines the movement of goods by reducing the need for paper documentation.
  3. It helps to improve transparency in the transportation sector.
  4. The E-waybill system is a key component of the GST system. It is helping to make the GST system more efficient and effective.

E-waybill: An Electronic Document for Goods Transportation in India

Introduction

In the realm of Indian goods transportation, the E-waybill has emerged as a pivotal document, revolutionizing the way goods are tracked and monitored. 

This electronic document, mandated for consignments valued at over Rs. 50,000, is a cornerstone of the Goods and Services Tax (GST) regime, designed to streamline logistics operations and enhance tax compliance.

Purpose and Significance

The E-waybill system was conceived to address the challenges associated with traditional paper-based waybills, which were often susceptible to manipulation and delay.

By digitizing the waybill process, the government aimed to achieve several key objectives:

Enhanced Tax Compliance:

The E-waybill system ensures comprehensive tracking of goods movement, minimizing the potential for tax evasion.

Streamlined Logistics Operations:

Electronic waybills eliminate the need for cumbersome paper documentation, expediting cargo clearance and reducing logistical delays.

Improved Transparency:

The system promotes transparency in the transportation sector, enabling authorities to effectively monitor goods movement and identify potential irregularities.




E-Invoice and E-way bill

E-invoicing and e-waybill are two mandatory compliances under the Goods and Services Tax (GST) regime in India.

E-invoicing is the electronic generation and transmission of invoices by taxpayers. It is mandatory for all B2B (Business to Business) transactions with a value of more than Rs. 10,000. E-invoices are generated on the Invoice Registration Portal (IRP) and are digitally signed. 

They are then transmitted to the GSTN (Goods and Services Tax Network) and the recipient's GSTIN.

E-waybill is an electronic document required for the movement of goods within India. It is mandatory for all goods with a value of more than Rs. 50,000. 

E-waybills are generated on the E-waybill Portal and are valid for a specified period of time. They are required to be produced at check posts during the movement of goods.

Here is a table summarizing the key differences between e-invoicing and e-waybill:


FeatureE-invoicing E-waybill
PurposeGeneration and transmission of invoicesMovement of goods
Mandatory for

B2B transactions with a value of

more than Rs. 10,000

Goods with a value of

more than Rs. 50,000

Generated onInvoice Registration Portal (IRP)E-waybill Portal
ValidityNot applicable Specified period of time
Required to be producedNot applicableCheck posts during the movement of goods

How to generate GST e-waybill?- in short

Generating an e-way bill is a mandatory process for the movement of goods exceeding a value of Rs. 50,000 within India. It is an electronic document that facilitates the transportation of goods and ensures compliance with the Goods and Services Tax (GST) regime.

Here's a simplified guide on how to generate an e-way bill:


Prerequisites:

  1. Registration on the E-way bill portal
  2. Invoice or challan related to the consignment of goods
  3. Transporter ID or vehicle number for road transport
  4. Transporter ID, transport document number, and date for rail, air, or ship transport

Steps: To generate E- way bill

A. Login to the E-way bill portal:

    1. Visit the official E-way bill portal: https://ewaybill.nic.in
    2. Enter your username, password, and captcha code

    B. Generate new e-way bill:

    1. Select 'Generate new' under the 'E-way bill' option on the dashboard.
    2. Choose 'Outward' if you are the supplier or 'Inward' if you are the recipient.
    3. Enter the invoice or challan number and date.
    4. Select the 'From' and 'To' locations.
    5. Enter the HSN code of the goods.
    6. Provide the transporter details (ID or vehicle number).
    7. Review and confirm the information.
    8. Click on 'Generate EWB' to create the e-way bill.

    E-way bill generation:

    Upon successful generation, you will receive an e-way bill number (EBN). The e-way bill will be available for download in PDF format.

    You can also share the e-way bill details via SMS or email.

    Additional notes:

    1. You can generate multiple e-way bills for a single consignment if the value exceeds Rs. 50,000.
    2. You can extend the validity of an e-way bill if necessary.
    3. You can cancel an e-way bill if the movement of goods is not initiated or canceled.
    4. Remember, generating an e-way bill is crucial for ensuring compliance with GST regulations and avoiding penalties.

    To generate an e-way bill, first register on the E-way bill portal and have the necessary documents ready. Then, log in to the portal, select 'Generate new' under 'E-way bill', and enter the required information. Upon successful generation, you will receive an e-way bill number and can download the e-way bill PDF.

    Key Features of E waybill

    The E-waybill system is characterized by its simplicity and ease of use, making it accessible to a wide range of stakeholders. 

    Registered taxpayers can effortlessly generate E-waybills through the dedicated E-waybill portal. Each E-waybill contains essential information, including:

    Consignor and Consignee Details:

    Identification of the parties involved in the goods transaction.

    Transporter Information:

    Details of the entity responsible for transporting the goods.

    Goods Description:

    A detailed description of the goods being transported.

    Unique E-waybill Number:

    A unique identifier for tracking the movement of goods.

    Unique E-waybill Number:

    A unique identifier for tracking the movement of goods.

    Benefits and Impact of ewaybill

    The introduction of the E-waybill system has brought about a multitude of benefits, transforming the Indian goods transportation landscape:

    Tax Revenue Enhancement

    By curbing tax evasion, the E-waybill system has contributed to a significant boost in GST revenue collection.

    Logistics Efficiency

    Electronic waybills have streamlined logistics operations, reducing processing times and expediting cargo movement.

    Transparency and Compliance

    The system has enhanced transparency in the transportation sector, fostering greater compliance among stakeholders.

    Conclusion

    The E-waybill system stands as a testament to the transformative power of technology in the realm of goods transportation. 

    Its seamless integration with the GST regime has not only bolstered tax compliance but also revolutionized logistics operations,

    paving the way for a more efficient and transparent goods transportation ecosystem in India.

    How to get ewaybill in GST?

    There are three ways to generate an e-way bill in GST:


    Generate on the e-way bill portal

    1. Visit the e-way bill portal: https://ewaybillgst.gov.in/
    2. Login using your GSTIN and password.
    3. Select the "Generate e-way bill" option.
    4. Enter the required details, such as the supplier's GSTIN, the recipient's GSTIN, the value of the goods, and the distance of travel.
    5. Click on the "Generate e-way bill" button.

    Generate through SMS

    Send an SMS to 8887255555 with the following format:

    EWB <Supply Bill No.> <Supplier GSTIN> <Recipient GSTIN> <Value> <PIN Code of Recipient>

    Example:

    EWB 123ABC456XYZ 09AAAAA1234B567 28AAAAAANNNNNN 100000 110001

    Generate through an ERP system or third-party application

    Integrate your ERP system or third-party application with the e-way bill portal.

    Generate the e-way bill using your ERP system or third-party application.

    Latest updates on eway bill?

    Here is a summary of the latest updates on the e-way bill system:

    Mandatory two-factor authentication (2FA) for taxpayers with an aggregate turnover of Rs. 20 crore and above: As of November 20, 2023, taxpayers with an aggregate turnover of Rs. 20 crore and above are required to enable two-factor authentication (2FA) for their e-way bill accounts. 

    This measure aims to enhance the security of taxpayer accounts and protect them from unauthorized access.

    De-registration facility for enrolled transporters: Transporters who are no longer actively involved in e-way bill generation can now de-register themselves from the e-way bill system. This simplifies the process for transporters who no longer need to maintain their e-way bill accounts.

    Cancellation of common enrollment ID: In case of non-compliance with e-way bill rules or any other irregularities, the GSTIN or PAN of a transporter may be canceled. This cancellation will also result in the cancellation of the corresponding common enrollment ID, which is used for generating  e-way bills on behalf of multiple consignors or consignees.

    Extension of time limit for updating transporter details: If a common enrollment ID is canceled, the concerned transporter will have a one-month grace period to update the transporter details for e-way bills that were generated using the canceled ID. After this grace period, the login will be blocked, and no further activity can be performed in the e-way bill system.

    These are the latest updates on the e-way bill system as of November 24, 2023. Taxpayers and transporters are advised to stay updated on the latest changes and comply with the e-way bill rules to avoid any penalties or disruptions in their supply chain operations.


    What is exempt from the EWAY bill?

    Some goods, which is specified in GST ewaybill rule are exempted, transpotation of liqufied petrolium Gas for household uses supplies and non domestic exempted catergory customers, Kerosine oil sold under public distribution system (PDS) network.

    An E-way bill is not required for the following categories of goods:

    1. Goods transported by a non-motorized conveyance.
    2. Goods specified in Schedule I of the E-way bill Rules.
    3. Goods transported with in 50 km radius.
    4. Goods transported under the supervision of the Customs or Central Excise department.
    5. Goods in transit to or from Nepal or Bhutan.
    6. Empty cargo containers.
    7. Goods moved for weighment within 20 km.
    8. Consignment sent by a principal to a job worker located in another State.
    9. Handicraft goods transported from one State to another by a person exempted from registration under GST.
    10. Goods moved by the defense forces.
    11. Alcoholic liquor for human consumption.
    12. Petroleum crude.

    In India, an E-way bill, or electronic waybill, is a document required for the transportation of goods within the country. However, there are certain cases where an E-way bill is not required. These cases can be broadly categorized into the following:

    Specific goods exempted from E-way bill: Certain goods are specifically exempted from the E-way bill requirement. These include food items like curd, lassi, buttermilk, fresh milk, pasteurized milk, vegetables, fruits, unprocessed tea leaves, unroasted coffee beans, live animals, plants, trees, meat, cereals, unbranded rice, wheat flour, salt, and items of educational importance (books, maps, periodicals).

    Short-distance transportation: An E-way bill is not required for the transportation of goods within a distance of 20 kilometers from the consignor's place of business to a weighbridge or vice versa, provided the movement is accompanied by a delivery challan.

    Specific types of transportation:

    An E-way bill is not required for the transportation of goods under customs supervision, goods transported under customs bond, transit cargo, goods moved by defense formations, empty cargo containers, and goods transported by non-motorized conveyances.

    Specific categories of consignors and consignees:

    An E-way bill is not required for the transportation of goods between a registered person and an unregistered person if the value of the goods does not exceed Rs. 50,000. Additionally, an E-way bill is not required for the transportation of goods between a government department and a registered person, regardless of the value of the goods.

    It is important to note that the specific exemptions from the E-way bill requirement may vary depending on the state in which the goods are being transported. Therefore, it is advisable to consult the relevant state GST rules for the latest information.


    Minimum Distance Limit for E-Way Bill

    The E-Way Bill system facilitates the seamless movement of goods by streamlining the tracking and monitoring of their transportation. In India, the generation of an E-Way Bill is mandatory for intrastate and interstate movement of goods with a value exceeding Rs. 50,000. However, an exception exists for short-distance transportation within the same state.

    Intrastate Transportation Exemption:

    For intrastate transportation of goods within the same state, the E-Way Bill requirement is waived off if the distance between the consignor and consignee is less than 50 kilometers. This exemption applies irrespective of the value of the goods being transported.

    Exceptions to the Exemption:

    Despite the exemption for short-distance intrastate transportation, certain conditions necessitate the generation of an E-Way Bill:

    1. Value of Goods Exceeding Rs. 50,000:

    Even if the distance is less than 50 kilometers, an E-Way Bill is mandatory if the value of the goods exceeds Rs. 50,000.Transportation by Rail, Air, or Vessel: Regardless of the distance, an E-Way Bill is required for goods transported by rail, air, or vessel.

    2. Goods Subject to Specific Rules:

    Certain types of goods, such as notified goods or goods subject to specific rules, may require an E-Way Bill even for short-distance intrastate transportation.

    Compliance with E-Way Bill Requirements:

    Adhering to the E-Way Bill requirements is crucial for ensuring seamless movement of goods and compliance with tax regulations. Businesses involved in the transportation of goods should be well-versed in the E-Way Bill rules and generate E-Way Bills whenever necessary.

    Can we generate EWAY bill after delivery?

    A Comprehensive Guide

    Introduction: The E-way bill system is an integral component of the Goods and Services Tax (GST) regime in India. It mandates the issuance of an electronic document, known as an E-way bill, for the movement of goods valued at more than Rs. 50,000. While the ideal scenario involves generating the E-way bill before the commencement of transportation, there are instances where an E-way bill may need to be generated after the goods have been delivered. 

    This guide delves into the intricacies of generating an E-way bill post-delivery, outlining the permissible scenarios, potential penalties, and a step-by-step procedure.

    Situations Permitting Post-Delivery E-way Bill Generation

    Under specific circumstances, generating an E-way bill after delivery is permissible. These situations include:

    1. Registered Transporter:

    When goods are transported by a registered person, an E-way bill can be generated even after delivery.

    Unregistered Transporter with Goods Value Below Rs. 50,000: If an unregistered transporter is involved in the movement of goods valued

     less than Rs. 50,000, an E-way bill can be generated post-delivery.

    2. Transportation by Rail, Air, or Vessel:

    In cases where goods are transported by rail, air, or vessel, generating an E-way bill after delivery is allowed.

    Potential Penalties for Delayed E-way Bill Generation

    Generating an E-way bill after delivery may attract penalties, as follows:

    1. Penalties for Consignor and Consignee:

    Both the consignor (the person sending the goods) and the consignee (the person receiving the goods) may be liable for a penalty of Rs. 500 per day for delay in E-way bill generation.

    2. Penalties for Transporter:

    Transporters are also subject to penalties for delayed E-way bill generation. The penalty amount varies depending on the mode of transportation and the duration of delay.

    Step-by-Step Procedure for Generating an E-way Bill Post-Delivery

    To generate an E-way bill after delivery, follow these steps:

    1. Access the E-way Bill Portal: Visit the official E-way bill portal (https://ewaybillgst.gov.in/).
    2. Initiate E-way Bill Generation: Click on the "Generate EWB" button.
    3. Select Post-Delivery E-way Bill Option: Choose the option "Generate EWB for Goods Already Transported".
    4. Enter Delivery Details: Provide the date of delivery and other relevant information.
    5. Fill in Required Details: Complete the E-way bill form with accurate and complete details.
    6. Generate E-way Bill: Click on the "Generate EWB" button to generate the E-way bill.

    Professional Recommendations for E-way Bill Management

    Prioritize Timely E-way Bill Generation

    Strive to generate E-way bills before the commencement of goods transportation to avoid penalties and ensure compliance.

    Maintain E-way Bill Copies

    Retain copies of all generated E-way bills for future reference and potential audits.


    Ensure E-way Bill Accuracy

    Verify the accuracy and completeness of E-way bill details to prevent discrepancies and legal complications.

    Seek Professional Guidance

    Consult tax professionals or advisors for assistance with complex E-way bill scenarios or regulatory changes.

    Conclusion:

    While generating E-way bills after delivery is permitted in specific situations, it is always advisable to prioritize timely E-way bill generation to avoid penalties and maintain compliance with GST regulations. By following the outlined procedures and adhering to professional recommendations, businesses can effectively manage their E-way bill obligations.

    Frequently asked questions on E-Way Bill

    There is limit of Rs 50000, If your invoice value of goods transported is less than this limit then you do not required to generate E waybill. However in case of Inter state movement of Goods there is no limit i.e. ewaybill is mandatory for goods transported to one state to another state also if handicarft goods move from one state to another also required E-waybill.

    The minimum distance limit for EWAY bill is 50 kilometers. This means that if you are transporting goods within the same state and the distance between the consignor and consignee is less than 50 kilometers, you are not required to generate an EWAY bill. However, there are a few exceptions to this rule. 

    For example: If the value of the goods being transported is more than Rs. 50,000, you are still required to generate an E-Way Bill, regardless of the distance. 

    Additionally, if the goods are being transported by rail, air, or vessel, you are also required to generate an e-waybill, regardless of the distance.


    An e-way bill cannot be cancelled after 72 hours from the time of generation. The time limit for cancellation is 24 hours for the supplier and 72 hours for the recipient. If the goods have already been transported, the e-way bill cannot be cancelled.

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