E-Way Bill System - Check Validity and Exemptions

How to Generate E-Way Bill on Portal?

For any of the aforementioned movement of goods, e-way bills should be generated from the portal. Find out the clear steps on how to generate eWay Bill in our article.

When to Generate E-Way Bill?

The different circumstances when the E-Way bill must be generated are mentioned below:

1. If the supplier does not have the E-Way bill.

1. If the receiver has completed the GST registration process but the supplier has not.

1. In case the value is more than Rs.50,000.

Who Should Generate an E-Way Bill?

The circumstances under which a transaction is carried out determines who should generate an e-way bill. Here are the different scenarios and who has to generate the e-way bill under each:

How to Set User ID and Password

Here are a few things to keep in mind when setting your user ID and password:

1. The user ID should contain 8 to 15 characters, which must include alphabets, numerals and special characters.
2. The length of the password must be a minimum of 8 characters.
3. The username and password must not be shared with anyone and must be kept securely.

E-Way Bill Registration

Three types of taxpayers can register for the e-way bill. They include registered suppliers, registered or unregistered transporters and unregistered suppliers. Here is the step-by-step registration process for taxpayers and registered transporters.

Step 1: Go to the e-way bill portal at https://ewaybillgst.gov.in.

Step 2: Locate the 'Registration' tab. Select 'E-Way Bill Registration'.

Step 3: Enter your GST Identification Number on the new screen, enter the captcha code and click on 'Go'.

Step 4: You will be redirected to a new page where you will have to generate a One-Time Password and verify it.

Step 5: Your details, such as the GSTIN, name, trade name, and address will be auto-populated on this page. Once you have cross-checked the details and ensured they are correct, click on 'Send OTP'. The OTP will have to be entered and verified by clicking on 'Verify OTP'.

Step 6: You will be redirected to a new page where you can create a new user ID along with a password.

How to Login into E - Waybill System

After Registration in the eway portal, taxpayers can able to log in using a User id and password.

Step 1: Login by visiting at https://ewaybillgst.gov.in/Login.aspx.

Step 2: Enter User Name and Password. A user may click on 'Forgot User ID'/'Forgot TransID'/'Forgot Password' just in case he forgets Login credentials.

Step 3: Enter valid Captcha details and click on Log in

E-Way Bill Exemptions

Given below are the cases where the E-Way bill need not be generated:

1. The transport of goods is via a non-motorized vehicle.
2. In case the goods that are being transported have a customs seal and have been transported under customs supervision.
3. In the case of transit cargo being transported to or from Bhutan or Nepal.
4. In case the cargo containers being transported are empty.
5. In case the consignor of the goods is the State Government, Central Government, or a local authority, and the goods are transported via rail, an E-Way bill need not be generated.
6. In case of goods are being transported from airports, ports, land customs station, or air cargo to a Container Freight Station or an Inland Container Depot for customs clearance.
7. In case the goods come with a customs seal and are transported to a customs station from another customs station or to a customs port from an Inland Container Depot.
8. In case the consignor transports goods from a place of business to the place where the goods must be weighed and vice versa. However, the maximum distance must be 20 km and the delivery challan must be carried.
9. If the Union Territory or State GST rules state that the goods that are being transported do not need an E-Way bill.

E-Way Bill Validity

The validity of the E-Way bill is mentioned in the table below:

E-Way Bill Rules

Ever since the implementation of e-way bills in India since April 2018, the number of movements of goods from state to state in India has increased manifold. States and Union Territories in India have also shown willingness in generating e-way bills.

However, financial benefits have also been provided to people in case the threshold limit has fallen below a certain level for certain items. Tamil Nadu for instance waived off the generation of e-way bills if the threshold amount fell below Rs.1 lakh.

E-Way Bill Format

The e-way bill has two parts, namely Part A and Part B. Invoice details are mentioned in Part A. The below-mentioned information will need to be provided:

1. Transport document number.
2. Details as to why the transportation is being done.
3. HSN code must be mentioned. Depending on the turnover, the HSN code that must be provided will vary.
4. Consignment value.

1. Challan number.
2. Pin code (where the goods are to be delivered).
3. The recipient’s GSTIN.

Status of Implementation of eWay Bill in India

Ever since the implementation of eWay bills in India since April 2018, the number of movements of goods from state to state in India has increased manifold. States and Union Territories in India have also shown willingness in generating eWay bills.

However, financial benefits have also been provided to people in case the threshold limit has fallen below a certain level for certain items. Tamil Nadu for instance waived off the generation of eWay bills if the threshold amount fell below Rs.1 lakh.

Documents Required to Generate an eWay Bill

Here are the requirements to generate an e-way bill:

1. Tax invoice
2. Registered mobile number
3. Product details
4. Details of the recipient
5. Details of the transporter
6. Transport ID
7. Invoice, challan or supply bill

Penalty in case E-Way Bill is not Generated

In case an E-Way bill is not generated, there can be a penalty of Rs.10,000 levied. Apart from the penalty, the vehicle that is carrying the goods, as well as the goods being transported can be detained or seized.

When should I extend the validity of the E-Way Bill?

In case the consignment has not reached the destination due to one of the below-mentioned reasons, the validity of the E-Way Bill can be extended:

1. Trans-shipment delay
2. Accident of conveyance
3. Law and order issues during the transit

1. Natural calamity
2. In case there is any delay due to a breakdown