{"id":589,"date":"2018-01-01T09:24:28","date_gmt":"2018-01-01T09:24:28","guid":{"rendered":"http:\/\/fastlegal.in\/blog\/?p=589"},"modified":"2024-02-02T15:52:18","modified_gmt":"2024-02-02T15:52:18","slug":"e-way-bill-requirements-in-india","status":"publish","type":"post","link":"https:\/\/fastlegal.co.in\/blog\/gst\/e-way-bill-requirements-in-india\/","title":{"rendered":"E-way Bill Requirements in India"},"content":{"rendered":"<p><strong>What is an\u00a0e-way bill ?<\/strong><\/p>\n<p>e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of section 68 of the Goods and Services Tax Act read with rule 138 of the rules framed thereunder. It is generated from the GST Common Portal by the registered persons or transporters who causes movement of goods of consignment before commencement of such movement.<\/p>\n<p><strong>Portal to Get E-way Bill?\u00a0<\/strong><\/p>\n<p>The common portal for generation of e-way bill is  , presently in Rajasthan it is\u00a0http:\/\/164.100.80.180\/ewbnat8<\/p>\n<p><strong>Why is E-way bill required?\u00a0<\/strong><\/p>\n<p>Section 68 of the Goods and Services Tax Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of Karnataka Goods and Services Tax Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods of value more than rupees fifty thousand . Government has issued a notification under rule 138 of Goods and Services Tax Rules, 2017 mandating to carry e-way bill for transportation of goods of consignment of value more than rupees fifty thousand. Hence e-way bill generated from the common portal is required to be carried.<\/p>\n<p><strong>Who all can generate E-way bill?\u00a0<\/strong><\/p>\n<p>Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees in relation to supply; or reasons other than supply; or inward supply from unregistered person shall generate e-way bill. It means, the consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients. Any person can also enroll and generate the e-way bill for movement of goods for his\/her own use.<\/p>\n<p>Who can update the vehicle number in\u00a0 E-way ?<\/p>\n<p>The e-way bill is not valid without the vehicle number updated on the common portal, if on the mode of transport is the road. The Vehicle number can be updated by the generator of the e-way bill or the transporter assigned for that e-way bill by the generator.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>What is a pre-requisite to generate the e-Way Bill?<\/strong><\/div>\n<\/div>\n<div id=\"6\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>To generate the e-way bill, it is essential that the person shall be registered person and if the transporter is not registered person it is mandatory to get enrolled on the common portal of e-waybill(http:\/\/gst.kar.nic.in\/ewaybill) before generation of the e-way bill. The documents such as tax invoice or bill of sale or delivery challan and Transporter\u2019s Id, who is transporting the goods with transporter document number or the vehicle number in which the goods are transported.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>If there is a mistake or wrong entry in the e-Way Bill, what has to be done?<\/strong><\/div>\n<\/div>\n<div id=\"7\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- academy post --><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-1468589620880856\"\n     data-ad-slot=\"8358284364\"\n     data-ad-format=\"auto\"><\/ins><br \/>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p>If there is mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>Whether the e-way bill can be cancelled? if yes, under what circumstances ?<\/strong><\/div>\n<\/div>\n<div id=\"8\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>Yes. e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. e-way bill can be cancelled within 24 hours from the time of generation.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>If the vehicle in which goods are being transported having e-way bill is changed, then what has to be done?<\/strong><\/div>\n<\/div>\n<div id=\"9\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>The e-way bill for transportation of goods always should have the vehicle number that is actually carrying the goods. There may be requirement to change the vehicle number after generating the e-way bill or after commencement of movement of goods due to transshipment or due to breakdown of vehicle. In such cases, the transporter or generator of the e-way bill can update the changed vehicle number.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>Why the transporter needs to enroll on the e-Way Bill system?<\/strong><\/div>\n<\/div>\n<div id=\"10\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>There may be some transporters, who are not registered under the Goods and Services Tax Act and if such transporters cause the movement of goods for their clients, they are required to generate the e-way bill on behalf of their clientsf or update the vehicle number for e-way bill. Hence, they need to enroll on the e-way bill portal and generate the 15 digits Unique Transporter Id.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>Can I transport the goods with the e-way bill without vehicle details in it?<\/strong><\/div>\n<\/div>\n<div id=\"11\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>No. One needs to transport the goods with a e-way bill specifying the vehicle number, which is a carrying the goods. However, where the goods are transported for a distance of less than ten kilometers within the State from the place of business of consignor to the place of transporter for further transportation, then the vehicle number is a not mandatory.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>Whether e-Way Bill is required for all the goods that are being transported?<\/strong><\/div>\n<\/div>\n<div id=\"12\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>The e-way bill is required to transport all the taxable goods with the value exceeding fifty thousand rupees except 154 goods specified in Annexure to the notification.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>What is consolidated e-Way Bill?<\/strong><\/div>\n<\/div>\n<div id=\"13\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying the multiple consignments of various consignors and consignees in one vehicle is required to carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>Who can generate the consolidated e-Way Bill?<\/strong><\/div>\n<\/div>\n<div id=\"14\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>A transporter can generate the consolidated e-way bills for movement of multiple consignments in one vehicle.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>Can the e-way bill be deleted or cancelled?<\/strong><\/div>\n<\/div>\n<div id=\"15\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>The e-way bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If it has been verified by any empowered officer, then it cannot be cancelled. e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>Who can reject the e-Way Bill and Why?<\/strong><\/div>\n<\/div>\n<div id=\"16\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his\/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill, it is deemed that he has accepted the details.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>If the goods having e-way bill has to pass through transshipment and through different vehicles, how it has to be handled?<\/strong><\/div>\n<\/div>\n<div id=\"17\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>Some of the consignments are transported by the transporter through transshipment before it is delivered to the recipient at the place of destination. Hence for each movement from one place to another, the transporter needs to update the vehicle number in which he is transporting that consignment.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>Is there any validity period for e-way bill?<\/strong><\/div>\n<\/div>\n<div id=\"18\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>Yes. Validity of the e-way bill or consolidated e-way bill depends upon the distance the goods have to be transported. The validity is one day upto 100 km and for every 100 km or part thereafter it is one additional day.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>Which types of transactions that need the e-way bill?<\/strong><\/div>\n<\/div>\n<div id=\"19\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>For transportation of goods in relation to all types of transactions such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from an unregistered persons or for reasons other than supply also e-way bill is mandatory.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>Who is required to generate the e-way bill?<\/strong><\/div>\n<\/div>\n<div id=\"20\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>Every registered person, who causes movement of goods, needs to generate the e-way bill. If the registered person is unable to generate the e-way bill, the transporter who transports the goods can generate the e-way bill on behalf of his\/her client. If the movement is caused by an unregistered person, he may at his option generate the e-way bill.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>Can I use the different modes of transportation to carry the goods having the e-Way Bill? If so, how to update the details?<\/strong><\/div>\n<\/div>\n<div id=\"21\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>Yes. One can transport the goods through different modes of transportation \u2013 Road, Rail, Air, Ship. However, always e-way bill needs to be updated with the latest mode of transportation or conveyance number accordingly. That is, at any point of time, the details of conveyance specified in the e-way bill on the portal should match with the details of conveyance through which goods are actually being transported.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>What are the documents that need to be carried along with the goods being transported?<\/strong><\/div>\n<\/div>\n<div id=\"22\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>The person in charge of a conveyance shall carry the tax invoice or bill of supply or delivery challan, as the case may be; and a copy of the e-way bill or the e-way bill number generated from the common portal.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>How to generate the e-Way Bill from different registered business places?<\/strong><\/div>\n<\/div>\n<div id=\"23\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>The registered person can generate the e-way bill from his account from any registered business place. However, he\/she needs to enter the address accordingly in the e-way bill. He\/she can also create multiple sub-users and assigned to these places and generate the e-way bills accordingly.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>How can the taxpayer under GST register for the e-way bill system?<\/strong><\/div>\n<\/div>\n<div id=\"24\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>All the registered persons under GST shall also register on the portal of e-way bill namely:  using his GSTIN. Once GSTIN is entered, the system sends the OTP to his registered mobile number and after authenticating the same, the system enables him to generate his\/her username and password for the e-way bill system. After generation of username and password of his choice, he\/she may proceed to make entries to generate e-way bill.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>What has to be entered in GSTIN column, if consignor or consignee is not having GSTIN?<\/strong><\/div>\n<\/div>\n<div id=\"30\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>If the consigner or consignee is unregistered tax payer and not having GSTIN, then user has to enter \u2018URP\u2019 [Unregistered Person] in corresponding GSTIN column.<\/p>\n<\/div>\n<\/div>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>What are the modes of e-way bill generation, the taxpayer can use?<\/strong><\/div>\n<\/div>\n<div id=\"25\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>The e-way bill can be generated by the registered person in any of the following methods;-<\/p>\n<p>o Using Web based system<\/p>\n<p>o Using bulk upload facility<\/p>\n<p>o Using SMS based facility<\/p>\n<p>o Using Android App<\/p>\n<p>o Using Site-to-Site integration<\/p>\n<p>o Using GSP ( Goods and Services Tax Suvidha Provider)<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>How does the unregistered transporter get his unique id or transporter id?<\/strong><\/div>\n<\/div>\n<div id=\"53\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>The transporter is required to provide the essential information on the EWB portal. The transporter id is created by the EWB system after furnishing the information and submitting. It is a 15 digits number on similar lines with GSTIN and it is based on state code, PAN and Check digit. This can be shared by transporter to his clients to enter this number while generating e-waybills.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>How to generate e-way bill, if the goods of one invoice is being moved in multiple vehicles simultaneously?<\/strong><\/div>\n<\/div>\n<div id=\"55\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>Where the goods are being transported in a semi knocked down or completely knocked down condition the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment and;<\/p>\n<p>(a) the supplier shall issue the complete invoice before dispatch of the first consignment;<\/p>\n<p>(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;<\/p>\n<p>(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and<\/p>\n<p>(d) the original copy of the invoice shall be sent along with the last consignment<\/p>\n<p>Please note that multiple EWBs have to generate under this circumstance. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number.<\/p>\n<div class=\"panel-heading\">\n<div class=\"panel-title\"><strong>How does the tax payer or recipient come to know about the e-way bills generated on his GSTIN by other person\/party?<\/strong><\/div>\n<\/div>\n<div id=\"56\" class=\"panel-collapse collapse in\">\n<div class=\"panel-body\">\n<p>As per rules, the tax payer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills.<\/p>\n<p>\u2022 He can see on the dashboard, once he logs into the system.<\/p>\n<p>\u2022 He will get one SMS everyday indicating the total e-way bill activities on his GSTIN.<\/p>\n<p>\u2022 He can go to reject option and select date and see the e-way bills. Here, system shows the list of e-way bills generated on his GSTIN by others.<\/p>\n<p>\u2022 He can go to report and see the \u2018EWBs by other parties\u2019.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>What is an\u00a0e-way bill ? e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms&hellip; <a href=\"https:\/\/fastlegal.co.in\/blog\/gst\/e-way-bill-requirements-in-india\/\" class=\"more-link\">Continue Reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1229],"tags":[1409,1413,1398,1422,1418,1420,1406,1402,1415,1407,1405,1421,1403,1419,1401,1411,1410,1404,1416,1399,1412,1414,1400,1417,1408],"class_list":["post-589","post","type-post","status-publish","format-standard","hentry","category-gst","tag-can-i-transport-the-goods-with-the-e-way-bill-without-vehicle-details-in-it","tag-can-the-e-way-bill-be-deleted-or-cancelled","tag-e-way-bill","tag-how-does-the-unregistered-transporter-get-his-unique-id-or-transporter-id","tag-how-to-generate-the-e-way-bill-from-different-registered-business-places","tag-if-consignor-or-consignee-is-not-having-gstin","tag-if-the-vehicle-in-which-goods-are-being-transported-having-e-way-bill-is-changed","tag-if-there-is-a-mistake-or-wrong-entry-in-the-e-way-bill","tag-is-there-any-validity-period-for-e-way-bill","tag-then-what-has-to-be-done","tag-under-what-circumstances","tag-what-are-the-modes-of-e-way-bill-generation","tag-what-has-to-be-done","tag-what-has-to-be-entered-in-gstin-column","tag-what-is-a-pre-requisite-to-generate-the-e-way-bill","tag-what-is-consolidated-e-way-bill","tag-whether-e-way-bill-is-required-for-all-the-goods-that-are-being-transported","tag-whether-the-e-way-bill-can-be-cancelled-if-yes","tag-which-types-of-transactions-that-need-the-e-way-bill","tag-who-can-generate-e-way-bill","tag-who-can-generate-the-consolidated-e-way-bill","tag-who-can-reject-the-e-way-bill-and-why","tag-who-can-update-the-vehicle-number-in-e-way","tag-who-is-required-to-generate-the-e-way-bill","tag-why-the-transporter-needs-to-enroll-on-the-e-way-bill-system"],"_links":{"self":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/posts\/589","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/comments?post=589"}],"version-history":[{"count":3,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/posts\/589\/revisions"}],"predecessor-version":[{"id":3212,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/posts\/589\/revisions\/3212"}],"wp:attachment":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/media?parent=589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/categories?post=589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/tags?post=589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}