With the new rules regarding transport of goods in place and the need for e-way bills, it is necessary that transporters be aware of the provisions regarding the same.

If a transporter is transferring goods from one conveyance to another during the course of the transit, then they must update the details of the new conveyance in the e-way bill already generated on the common portal in the FORM GST EWB-01, before such transfer takes place.

The caveat here is that if the goods are being transported to a consignee for a distance of ten kilometers or less, within the same State or Union territory as the place of business of the transporter, the details of conveyance need not be updated in the e-way bill.

Where a transporter is moving more than one consignment in one conveyance, he must indicate the serial number of e-way bills for each consignment electronically on the common portal. A consolidated e-way bill in Form GST EWB-02 must be generated before the movement of goods.

Where an e-way bill is generated but goods are not transported or are not transported as per the e-way bill, the e-way bill may be canceled within 24 hours. This can be done directly or via a facilitation center which will be notified by the Commissioner.

Note: An e-way bill cannot be cancelled if it has been verified in transit where the mode of conveyance has changed.

A recipient can accept or reject an e-way bill. An e-way bill will be assumed to be accepted if there’s no communication within 72 hours of the e-way bill being made available to the recipient via the common portal.

The person-in-charge of a conveyance must carry

The invoice or bill of supply or delivery challan

AND

A copy of the e-way bill OR the e-way bill number, either physically or mapped to a RFID (Radio Frequency Identification Device). RFID is embedded on to the conveyance (mode of transport). Details of these will be notified by the commissioner. However, the commissioner may notify person-in-charge to carry the following documents instead of the e-way bill –

Tax invoice or bill or supply of bill of entry OR

A delivery challan, where goods are transported other than by way of ‘supply’

A registered person can submit a tax invoice in Form GST INV-1 on the common portal. After which he will get an Invoice Reference Number (IRN). IRN is valid for 30 days from the date of uploading. It can be given for verification by an officer instead of the tax invoice. Note that where a registered person uploads the invoice, information in Part A of Form GST INS-1 is auto populated from GST INV-1.

The commissioner may notify for a class of transporters to get unique RFID. This RFID will be embedded on to the conveyance (mode of transport) and mapped to the e-way bill before the movement of goods.

What is the process for stopping of vehicles and verification of documents in transit?

Any mode of transport can be stopped for inter-state and intra-state movements. The Commissioner, or an officer empowered by him, may authorize an officer to stop a consignment to verify e-way bill.

RFID readers will be installed at places where verification of movement of goods is required. Verification will be done through RFID readers where e-way bill is mapped with RFID.

Physical verification of conveyances may also be done. In case there is ‘specific information’ of tax evasion, physical verification of a conveyance can also be done by an authorised officer.

A summary of every inspection of goods in transit will be recorded online by the officer in Part A of GST EWB-03 within 24 hours of inspection. The final report will be submitted in Part B of GST EWB-03 within 3 days of inspection.

Goods will be inspected only once during a journey. However, if any ‘specific information’ of tax evasion is available even after an inspection is already done, the vehicle can be stopped again.

If a vehicle is intercepted or stopped or detained for more than 30 minutes the transporter can upload this information in Form GST EWB-04 on the common portal.

Under GST, transporters should carry an e-Way Bill when moving goods from one place to another. Since it is a new rule introduced under GST, it is necessary for all consignors/ consignees/ transporters to be aware of the required compliance. Under GST, transporters should carry an e-Way Bill when moving goods from one place to another. Since it is a new rule introduced under GST, it is necessary for all consignors/ consignees/ transporters to be aware of the required compliance.

E-Way Bill is an electronic way bill for movement of goods which can be generated on the e-Way Bill Portal. Transport of goods of more than Rs. 50,000 in value cannot be made by a registered person without an e-way bill.

E-way bill can also be generated or cancelled through SMS.

When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

E-way bill will be generated when there is a movement of goods of value more than Rs. 50,000 –

In relation to a ‘supply’

For reasons other than a ‘supply’ (say a return)

Due to inward ‘supply’ from an unregistered person

A supply made for a consideration (payment) in the course of business

A supply made for a consideration (payment) which may not be in the course of business

A supply without consideration (without payment) In simpler terms, the term ‘supply’ usually means a:

1. Sale – sale of goods and payment made

2. Transfer – branch transfers for instance

3. Barter/Exchange – where the payment is by goods instead of in money

Therefore, e-Way Bills must be generated on the common portal for all these types of movements.

In the following cases it is not necessary to generate e-Way Bil:

1. The mode of transport is non-motor vehicle

2. Goods transported from port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.

3. The distance between the consigner or consignee and the transporter is less than 10 Kms and transport is within the same state.

4. Transport of specified goods (PDF of List of Goods). DON’T OPEN THE LINK ONLY SAVE THE PDF FILE.

Registered Person – E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than Rs 50,000.

Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a

registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. 

Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.

Note:  If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill by providing the e-way bill numbers of each consignment.

If both the consignor and the consignee have not created an e-way bill, then the transporter can do so by filling out PART A of FORM GST EWB-01 on the basis of the invoice/bill of supply/delivery challan given to them.

E-Way Bill can be generated on the e-Way Bill Portal. All you need is a Portal login. For a detailed step-by-step guide on e-Way Bill Generation check out our article – is in below portion of E-Way Bill Portal.

An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of e-way bill.

1. Invoice/ Bill of Supply/ Challan related to the consignment of goods.

2. Transport by road – Transporter ID or Vehicle number.

3. Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.

The e-way bill (EWB) portal provides a seamless gateway to generate e-way bill (single and consolidated options), change vehicle number on the already generated EWB, cancel generated EWBs and many more…

E-way bills in EWB-01 can be generated by either of two methods:

1. On the Web

2. Via SMS

This topic covers the step-by-step process of generating the e-way bills on the E-way bill portal (web-based).

There are some pre-requisites for generating an e-way bill (for any method of generation):

1. Registration on the EWB Portal

2. The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.

3. If transport is by road – Transporter ID or the Vehicle number.

4. If transport is by rail, air, or ship – Transporter ID, Transport document number, and date on the document.

Here is a step by step Guide 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:

1) Transaction Type:

Select ‘Outward’ if you are a supplier of consignment

Select ‘Inward’ if you are a recipient of consignment.

2)  Sub-type: Select the relevant sub-type applicable to you:

If transaction type selected is Outward, following subtypes appear:

If transaction type selected is Inward, following subtypes appear:

Note: SKD/CKD- Semi knocked down condition/ Complete knocked down condition

3) Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others if not Listed

4) Document No.: Enter the document/invoice number

5) Document Date: Select the date of Invoice or challan or Document.

Note: The system will not allow the user to enter the future date.

6) From/ To: Depending on whether you are a supplier or a recipient, enter the To / From section details.

Note: If the supplier/client is unregistered, then mention ‘URP’ in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person’.

7) Item Details: Add the details of the consignment (HSN code-wise) in this section:

1. Product name

2. Description

3. HSN Code

4. Quantity,

5. Unit,

6. Value/Taxable value

7. Tax rates of CGST and SGST or IGST (in %)

8. Tax rate of Cess, if any charged (in %)

Note: 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. 

8) Transporter details: The mode of transport(Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part.

Apart from above, Either of the details can be mentioned:

1. Transporter name, transporter ID, transporter Doc. No. & Date.

OR

2. Vehicle number in which consignment is being transported.

Format: AB12AB1234 or AB12A1234 or AB121234 or ABC1234

Note: For products, clients/customers, suppliers, and transporters that are used regularly, first update the ‘My masters’ section also available on the login dashboard and then proceed.

Step 4: Click on ‘Submit’. The system validates data entered and throws up an error if any.

Otherwise, your request is processed and the e-way bill in Form EWB-01 form with a unique 12 digit number is generated.

The e-way bill generated looks like this:

Print and carry the e-way bill for transporting the goods in the selected mode of transport and the selected conveyance.

You can print the e-way bill anytime as follows:

Step-1: Click on ‘Print EWB’ sub-option under ‘e-Waybill’ option

Step-2: Enter the relevant e-way bill number -12 digit number and click on ‘Go’

Step-3: Click on ‘Print’ or ‘detailed print’ button on the EWB that appears:

Consolidated E-Way Bill (EWB-02) is a single document that contains details of all the E-Way Bills related to the consignments.

If you are a transporter/ supplier who wants to transport multiple consignments of goods in a single conveyance or vehicle, you can use the Consolidated E-Way Bill feature available on the E Way Bill portal.

Note:  You should be a transporter or should have generated the e-way bills at step-1 yourself to use the consolidated EWBs facility.

Prerequisites:

1.  Registration on the EWB Portal

2. You should have the Invoice/ Bill/ Challan related to the consignment of goods.

3. Transporter ID or the Vehicle number (for transport by road).

4.  Transporter ID, Transporter document number, and date on the document (for transport by rail, air, or ship).

5. Apart from those, the taxpayer must have all the individual e-Way Bill numbers of the consignments, to be transported in one conveyance.

Here is a step-by-step process to generate consolidated e-way bills:

Step 1: Login on EWB Portal and Generate Individual E-way bills.

Here is a step by step guide to generate E-way bill.

Step 2: Select ‘Generate new’ under ‘Consolidated EWB’ option appearing on the left-hand side of the dashboard.

Step 3: The following details are required to be entered in this step:

1. Select ‘Mode’ of transport- Rail/Road/Air/Ship

2. Select ‘From State’ from the drop down 

3. In the ‘Vehicle Starts From, field enter the location from where the goods are being transported.

4. Enter ‘Vehicle No.’

5. Add the EWB no. (rest of the fields are auto-populated based on this)

Enter the details and Click on ‘Submit’

On submitting, following screen appears:

E-way bill in Form EWB-02 with a unique 12 digit number is generated.

Print and carry this for transporting the goods in the selected mode of transport and the selected conveyance.

You can print the Consolidated EWBs as follows:

Step-1: Click on ‘Print EWB’ sub-option under ‘e-Waybill’ option or ‘Consolidated EWB’ option

Step-2: Enter the relevant e-way bill number/ Consolidated EWB -12 digit number and click on ‘Go’

Step-3: Click on ‘Print’ or ‘detailed print’ button on the EWB/ consolidated EWB that appears:

There are two modes of managing your e-way bills:

1. Web Based

2. via SMS

A person who wants to generate multiple e-way bills can use the web-based facility.

Users who intend to generate a single E-Way Bill or users who do not have the facility to access the website can use the SMS facility to generate E-Way Bills.

SMS facility in EWB also helps at times of emergencies or urgency for many big businesses as well.

Login to E-way bill portal, Click on ‘Registration’ appearing on the left-hand side of the dashboard and select ‘For SMS’ from the drop-down.

The mobile number registered for the GSTIN gets partly displayed. Click on ‘Send OTP’. Enter the OTP generated and click on ‘Verify OTP’.

Only those mobile numbers that are registered with the website can be registered for the SMS facility.

A maximum of two mobile numbers can be registered against one GSTIN.