For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished. The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common portal.

Use of e-Way Bill

(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person,

shall, before the commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal.

• Registered GST Taxpayers can register in the e-Way Bill Portal using GSTIN.

• Unregistered Persons/ Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar.

• Supplier/ Recipient/ Transporter can generate the e-Way Bill.

• Vehicle number can be entered/updated in PART – B of Form EWB – 01 by those who have generated the e-Way Bill or by the Transporter.

• QR code is provided in the e-Way Bill to facilitate quick verification.

• Certain goods have been exempted from e-Way Bill and the list is available as Annexure to Rule 138 of CGST Rules. e-Way Bill is not required for transport through non-motorized conveyance.

Modes of Generation

Various Modes of Generating e-Way Bill:

a) Web (Online)

b) Android App – The IMEI of the phone and the registered mobile number has to be given.

c) SMS based (through registered Mobile Number).

d) Excel based upload is provided for bulk generation.

If the e-Way Bill is generated with wrong information it can be cancelled and new e-Way Bill can be generated.

Provision for Cancellation of e-Way Bill within 24 hours by the person who have generated the e-Way Bill.

The Recipient can reject the e-Way Bill within 72 hours of generation.

Alert messages are also issued to the Users through Online and SMS.

Contents, validity of e-Way Bill

• Contents of PART – A of the Form EWB – 01 can’t be edited or modified once generated. PART – B can be updated with Vehicle details/ RR/Airway Bill etc.

• Consolidated e-Way Bill can be generated for vehicle carrying multiple consignments.

• The Validity of e-Way Bill is fixed as one day for every 100 Kms or part thereof. The validity can be extended online before the expiry.

• The e-Way Bill with consignment should have the latest vehicle number which is carrying the said consignment.

• The Users can create their own masters like the list of Customers, Suppliers, Products, and HSN etc.

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