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7. E-way Bill Under GST: A Comprehensive Guide | Tax2win

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 What is e-Way Bill? e-way
bill Rules & Generation
Process
Updated on: 12 Dec, 2024 05:52 PM

The government has introduced the concept of e Way Bill under GST after abolishing the
Border Commercial Tax Post to avoid tax evasion in India. In this guide, we will explain
each and every aspect and rule and answer all the queries related to the e-way bill
system under GST in India.

Contents
 What is the meaning of e-way bill?
 What are the benefits of e-way bill?
 How does the e-way bill mechanism work?
 When is an e-way bill required or not required to be generated?
 In what cases is an e-way bill required even if the consignment value is less
than ₹50,000?
 Which form needs to be filled for generation of e-way bill and by whom?
 What documents are required to generate e-way bill?
 How to register for e-way bill?
 What is the process for Registration on e-way bill portal through SMS?
 What is the process for Registration on e-way bill portal using Android app?
 How to Register for e-way bill using web portal?
 How to generate E- Way Bill through web portal?
 What is Bar Code in the generated e-way bill?
 How to cancel e-way bill?
 How to cancel e-way bill in case of wrong information?
 Frequently Asked Questions

What is the meaning of e-way bill?

The full form of e-way bill means electronic way bill. e-way bill will be applicable to the
movements of goods in both inter and intra-State Transportation.

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To put it simply, as the name suggests, it is an electronic document generated from the
e-way bill portal ewaybillgst.gov.in evidencing the movement of goods. It is basically a
compliance mechanism under GST wherein, by way of a digital interface, the person
causing the movement of goods (consignor/seller) uploads the relevant information prior
to the commencement of the movement of goods and generates e-way bill on the GST
portal.

It contains the following details-

 Name of consignor
 Consignee
 The point of origin of the consignment
 Destination details and
 Route

As per the GST rules, every person registered under GST, who causes the movement of
goods of consignment value more than Rs.50000 is required to furnish the details of the
said goods in a specified form (e-way bill) before the commencement of such movement
of goods.

What are the benefits of e-way

bill?
The e-way bill mechanism has numerous benefits. It will –

 Facilitate faster movement of goods.

 Improve the turnaround time of trucks since the checkpost has been abolished. Thus, it
will benefit the logistics industry by reducing travel time and cost as well as increasing the
distance traveled.
 User-friendly e-way bill-generating system. This means there is no need to visit the e-way
bill department for the generation of the e-way bill, as this was the major hardship in an
existing system. The e-way bill can be directly generated online.
 The entire system is online, thus avoiding tax evasion.

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 How does the e-way bill
mechanism work?
Every person who falls under the e-way bill compliance is required to first register on the
common portal. Post that, they can generate the e-way bill. Upon generation of the e-
way bill on the common portal, a unique e-way bill number shall be made available to all
three parties on the common portal, i.e.

 The supplier,
 The recipient and
 The Transporter

After filing of Part A of form GST EWB-01,

There is a mechanism on the common portal for the other party to see the e-way bill
generated against his/her GSTIN.

Now the other party is required to either give acceptance or rejection of such
consignment specified in the e-way bill. Please note that, if the acceptance or rejection is
not communicated within 72 hours from the time of generation of the e-way Bill or the
time of delivery of goods, whichever is earlier, it will be deemed that he has accepted
the details.

Important Note – Update Part B/ Vehicle number

Once the e-way bill is generated, you cannot edit the e-way bill. However, Part B of e-
way bill, in which the Vehicle number is mentioned, can be updated by the transporter.
Updation is done in case he is sending goods with another vehicle or due to vehicle
damage.

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 When is an e-way bill required or
not required to be generated?
As per Rule 138 of the CGST Act, 2017, an e-way bill must be generated whenever there
is a movement of goods by a registered person if the consignment value exceeds
₹50,000. This applies in the following cases:

 For supply-related movements.

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  For reasons other than supply.
 For inward supply from an unregistered person.

In such situations, the details of the goods must be furnished in Form GST EWB-01 before
the commencement of the movement. However, there are exceptions where an e-way
bill is not required:

 When goods are transported using non-motorized conveyances, such as animal carts.
 For goods being moved to customs ports, airports, air cargo complexes, or land customs
stations for clearance by customs to an inland container depot or freight station.
 When goods are moved within a specific area as notified by the state or union territory
under GST rules.
 For tax-exempt goods (excluding de-oiled cake) during transportation.
 For goods listed in the negative list, including alcoholic liquor for human consumption,
petroleum crude, high-speed diesel, petrol, natural gas, or aviation turbine fuel.

In what cases is an e-way bill

required even if the consignment
value is less than ₹50,000?
There are some situations in which an e-way bill is generated even when the value of the
consignment is less than Rs 50,000

Inter-state transfer of Goods for Job Work:

Where the goods are sent by a principal located in one state to a job worker located in
another state, the e-way bill shall be generated by the principal irrespective of the value
of the consignment.

Inter-state transfer of handicrafts items(by person exempted from GST

registration):

Irrespective of the value of the consignment, e-way bill shall be generated where
handicraft goods are transported. These people are otherwise exempt from taking
registration u/s 24 of the CGST Act 2017.

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For the purpose of this rule, the expression “handicraft goods” has meaning as assigned
to it in the government of India, Ministry of finance, notification no. 32/2017-Central tax
dated 15.09.2017 published in the gazette vide number G.S.R. 1158(E)

Which form needs to be filled for

generation of e-way bill and by
whom?
Form GST EWB-01 can be used for the generation of e-way bills when the goods are
transported by

 The registered person as a consigner or the recipient of supply as the consignee,

 Through any mode- in his own conveyance or a hired one or by railways or by air or by
vessel.

Form GST EWB-01 has two parts – Part A & Part B.

 Part A of Form GST EWB-01 contains the information on invoices, suppliers, receivers, and
items in an invoice with HSN code and tax rates.
 Part B of Form GST EWB-01 contains the details of the transporter like mode of transfer,
approximate kilometers, Name, Transporter ID, date, and vehicle number.

Related GST Notification: Notification No.27/2017– Central Tax Notification in Hindi

Please note that the e-way bill shall only be considered to be generated after furnishing
information in Part B of form GST EWB-01.

Since there are multiple parties involved, to avoid confusion, we have summarized who
is required to fill which part of the Form GST EWB-01:

Goods transport by Conveyance Mandatory condition Form

and part

Registered person under GST as a Own conveyance or Before the GST

consignor or the recipient of supply as hired or By railway or commencement of EWB-
the consignee(goods not handed over to By air or By vessel such a movement 01Part B
the Transporter)

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 When goods are handed over to the Transporter Before the Part A
transporter for transportation by road conveyance commencement of
such a movement

The transporter on behalf of the Transporter of the Before the Part B

registered dealer(On the basis of conveyance commencement of
information given by the registered such a movement
person in Part A)

Unregistered person(He or the Own conveyance or A Before the GST

transporter) hired one or through commencement of the EWB-01
the transporter movement.

Unregistered person to registered Own conveyance or A Before the GST

person(Recipient person will fulfill the hired one or through commencement of the EWB-01
compliance) the transporter movement

What documents are required to

generate e-way bill?
The undermentioned documents are required for generating eway bill

 Tax invoice, Bill of Supply, Delivery Challan

 Transporter ID and vehicle number
 Transport document number (When transport is done by rail, ship, or air )

How to register for e-way bill?

Under the e-way bill system, for registration on the common portal, there are different
modes available. These are-.

 1. By SMS
 2. Android application
 3. Web-based mode
 4. API based and
 5. GST Suvidha Providers.

For all these modes, the user needs to first register on the web based system.

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 What is the process for
Registration on e-way bill portal
through SMS?
The user needs to have the registered mobile number that he/she used for registration
on the eway bill portal. Once the user selects the option ‘for SMS’ under the main option
‘Registration,’ the following screen is displayed.

Then user needs to enter the OTP received on the registered mobile number and mail ID,
and verify the details The system validates the OTP and directs the user to the following
screen.

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Next, the user needs to select the User ID from the drop-down menu. The mobile number
of the selected user will be auto-populated by the system.
Please Note:
A taxpayer can register a maximum of 2 mobile numbers for the m-Waybill purpose.
Once the user gives the submit request, the particular user can generate an eWay Bill
through the SMS system.

What is the process for

Registration on e-way bill portal
using Android app?
The eway bill can also be generated through the mobile application directly. But for this
system the user needs to first register on the common portal with the Android mobile
details from which eway bill shall be generated.

Here are the step-by-step process for registration on eway bill portal
using Android app:

Step 1: Click on this link . https://ewaybill.nic.in/

Step 2: Click on ‘Android’ under the option ‘Registration.’

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 Once a user selects ‘For Android’ under the ‘Registration Option’, the following screen is
shown.
 After completing the same process mentioned above. The following screen will open.
 The user needs to select the user ID from the drop-down menu, name and place will be
auto-populated by the system.
 There is an option to generate the e-way bill from the mobile application directly. To avail
of this facility, the user needs to select the “Yes” option under the “Do you want to enable
Android app” option.
 Post this; you will be required to enter the IMEI number of the concerned user, who will be
authorized to generate eway bill on your behalf. Then click on save details in the e-Way
Bill system.
 Once saved, the authorized user will be able to generate eway Bill through the Android
application.

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 How to Register for e-way bill
using web portal?
The eway bill can also be generated through the web portal directly. The user can
register by using the web portal on his browser. There are two types of registration
options available:

 Registration by the taxpayers on the e-Way Bill System

 Registration for unregistered transporter on the e-Way Bill System

Let us understand each one in detail.

Registration by the taxpayers on the e-Way Bill System

The registration mechanism for the GST taxpayers under the e-Way Bill system is a very
simple process. It needs to be done only once.

Let’s understand the step-by-step process-

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 Enter the URL https://ewaybillgst.gov.in/ in your browser.
 On the e-Way Bill portal, first-time GSTIN can be registered by clicking on the ‘e-way bill
Registration’ link under the "Registration" option.

 The user needs to enter his/her GSTIN number along with the displayed captcha and click
‘Go’ to submit the request.

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 Then, the user will be redirected to the ‘e-Way Bill Registration Form.’ The registration
form is shown below, which will have these auto-populated details – Applicant name, Trade
name, Address, Mail ID and Mobile Number.
 If the details have been changed or are incorrect, then click on the ‘Update from GST
Common Portal’ button to pull the latest data from the GST Common Portal. Else, click on
‘Send OTP’ to get the OTP. Once OTP is received on the registered mobile number, enter
the OTP and click on ‘verify OTP’ to validate it.

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 Next, enter your choice of User ID or username, which you plan to use to operate the
account on this system. A Unique user name should be given. It should be about 8 to 15
alphanumeric characters and can include special characters as well.
 Once a request for the registration is submitted, the system validates the entered values.
Pops up with the appropriate message for any error will be shown. Otherwise, the
username with password is created and registered with the e-Way Bill System.
 You can now use this registered username and password to work on the system.

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What is the process of Registration for unregistered transporter on
the e-Way Bill System?

The transporter, who is unregistered in the GST system, cannot register using the
previous options. He/she needs to enrol on the e-way bill system by providing his
business details. These details include:

 PAN details,
 Business type,
 Business place,
 Aadhaar or
 Mobile authentication.

After verification of these details, the system generates a 15-character Transporter ID

and user credentials.

Let’s understand the step-by-step process for the registration or enrollment of the un-
registered transporter on the GST Portal-

 Enter the URL https://ewaybillgst.gov.in/ in your browser. Select the ‘Enrolment for
Transporters’ option.

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 After this, the system will show up the following screen or form. Fill in the details as
explained below to proceed.

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  Select the State, and enter the legal name as given in the PAN number, and click of
‘Validate’ button.
 Then select the type of enrolment and constitution of business (Partnership,
Proprietorship, Public/Private Limited etc.)
 Enter the business details and contact details, which include the details of “Address,”
“Email Address,” “Telephone Number,” and “Nature of Premises”.
 Next, mention the Aadhar number details of the proprietor or main person of the
company/firm.
 Upload the Address and ID proofs (PoA and PoI) by clicking on the respective ‘Upload’
buttons.
 Afterward, enter the username and password that you like and wish to use for future login
activities.
 Click on the checkbox to declare that the given information is correct to the best of your
understanding.
 Click on the 'Save' button to complete the process.
 The system will now generate the 15-digit TRANS ID. This TRANS ID can be provided by
the transporter to his clients, which would be used by the client to fetch auto-populated
information in the e-way bill system. It will also enable the transporter to enter the vehicle
number details for the generation of the eway bill.

How to generate E- Way Bill

through web portal?
The e-way bill can be generated through the web portal directly. Let us understand the
sequential process for the same.

 First, we need to click on this link https://ewaybillgst.gov.in/. A page, as shown below, will
open up.

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 Click on the login and type the username, password, and captcha code.

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 The eway bill portal will be as displayed after login as under.

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 Then we need to click on “e-way bill” option as given in the image below.

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 After selecting the eway bill option, eway bill Entry form EWB-01 will be displayed under

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 Then select the Supply type as

1. Outward:
If you are supplying the goods or
2. Inward:
If you are receiving the goods

When you are selling your goods to another person, then you need to select the
Outward option and if you are purchasing the goods, you can select the inward
type.
However, when you select the option of inward, then there is a change in Sub type
also.

 Then select the Sub Type of your transaction

1. In Case of outward type, Select amongst the applicable or feasible options such as
Supply, Export, Job work, SKD/CKD, Recipient not known, For own use, Exhibition of
Fair, Line sales, and others.
2. In the case of inward Type, Select amongst the applicable or feasible options such
as Supply, import, SKD/CKD, Job work returns, sales return, Exhibition of fair, for
own use, and others.
3. Supply When goods are being transported for consideration in the course of
furtherance of business.
4. Export When goods are transported to another country.
5. Job work When goods are being sent to do job worker for further process.
6. SKD/CKD(Semi knocked down or Completely knocked down) When goods are being
sent in a dissemble form.
7. Recipient not known When the sale event depends upon the approval, in this case,
the recipient is not known.
8. For own use When the goods are being transported for your own use.
9. Exhibition of Fairs When goods are being sent for Exhibition.
10.Line sale When products are carried in bulk to sale separately to different dealers
like Pepsi Van selling bottles to small retailers.
11.Other Not covered above.
 Then, we need to Select the document type –

Here select the document you are using for generating for E-way bill like Tax
Invoice, Bill of supply, Delivery Challan, etc. Tax invoice:- Registered dealers can
select the option of Tax invoice because he is charging taxes in his invoice.

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Bill of Supply:-
As per GST law Composition dealer can not charge taxes on his invoice, so in this
case, he needs to issue a bill of supply.

Delivery Challan:-
In case of job work, an exhibition of fairs, own use, or sales return, there is no
option available except delivery challan because there is no need to issue a tax
invoice in case of these categories.

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 Next, you are required to mention the “document number” and document date of
respective documents, which were selected in the document type.

Under the “Transaction Type,” make a selection amongst these:-

Regular:-
When there is only one seller and one purchaser
Bill to ship to:-
When you are billing to the other party and shipping the goods to other than the
billing party on behalf of the billing party.
Bill from and ship from:-
When you are billing from the registered place, dispatch the goods from another
place.

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 Next, the details of the place, from where we transferred the goods to the place where
these goods are delivered need to be entered. Information such as Name, GSTN, State,
Address, Place, and Pincode need to be mentioned. However, practically the details of
seller are already auto-populated.

If you are sending the goods to an Unregistered dealer, than you need to type in
GSTN detail “URP”.Then after, you have to mention the name of an unregistered
dealer, as it is mandatory when you send the goods to an unregistered dealer

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 After that, we need to mention the details of items like product name, description, HSN,
quantity, taxable value, tax rates etc. There is an option to add multiple products as well.

 After that, we need to mention the details of the transporter, like name, transporter ID,
and approximate distance. However, the Transporter name and ID are not mandatory
fields, but you have to mention the distance.
 Post that; we need to mention the Transporter details in part B of EWB-01:

1. First, we need to choose the mode of transport like Road, Rail, air, and ship

2. Second, select the vehicle type Regular and over-dimensional cargo.

[Over dimensional cargo means cargo carried as a single indivisible unit that
exceeds the dimensional limits prescribed in rules 93 of the Central Motor Vehicle
Rules, 1989, made under Motor Vehicles Act, 1988]

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 3. Third, we need to type the vehicle number.

4. Fourth transporter document number, if available, and date.

 Click on the preview to check whether the details mentioned are correct or not. After
verifying that all the details entered are correct, we need to click on submit to generate
the challan.

Congratulations, now the e-way is generated!

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You can also print a single eway bill or a detailed e way bill

What is Bar Code in the generated

e-way bill?
This is one of the most useful features for all GST e-way bill users. The feature helps the
transporter and department officers scan and verify the authenticity of the GST e way
bill.

It contains the following details-

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The eway bill number, User GSTN number mentioned on the bill, Date and time of
creation of the eway bill. This can be used to match with the details printed to verify that
there is no manipulation or modification in the printed copy.

How to cancel e-way bill?

Where an eway bill has been generated under this Rule, but goods are either not
transported or are not transported as per the details furnished in the e-way bill. The e-
way bill can be canceled within 24 hours of its generation. This can be done
electronically on the common portal, either directly or through a Facilitation Centre
notified by the commissioner.

However, if the e-way has been verified in transit in accordance with the provisions of
rule 138B, even before the expiry of 24 hours. Then, an e-way bill cannot be canceled.

How to cancel e-way bill in case of

wrong information?
In case, you have entered the wrong information in eway bill; you also have the option to
cancel this eway bill. Let us explain the step-by-step process for the cancellation of eway
bill in such a scenario.

 Click on the E-way Bill Option>>>then click on the “Cancel” button on the dashboard.

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 After this, click on cancel. Next, enter the e-way bill number and click on the go.

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 Select the reason for cancellation. Like Duplicates, orders canceled, Data entry mistakes,
and Others.

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 Write the reason for cancellation in detail, if not covered in the predefined option under
“Remarks,” and click on cancel, and your eway bill will be canceled.

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If you face any trouble generating an e-way bill or while registering in the e-way bill
portal, our professionals are just one click away. Contact Now!

Frequently Asked Questions

Q- Under which section e-way bill is required?
The Statutory requirement of the e-way bill is covered under Section 68 of the CGST Act
& Rule 138 of the CGST Rules, 2017.

Q- What is the date from which e-way bill has been made compulsory?
The system of e-way bills has been made effective from 01.04.2018 for inter-state
movement of goods. e-way bill on Intra-state movement of goods shall be done in a
phased manner.

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 Q- What is the official or government website for generating e-way bills?
The e-way bills can be generated and managed at https://ewaybillgst.gov.in/

Q- Can two invoices be included in one e-way bill?

No, it is not possible to generate a single e-way bill for two invoices. However, you can
combine multiple e-way bills, each linked to a separate invoice, by creating a
consolidated e-way bill.

Q- Is it possible to generate an e-way bill without a GST number?

No, an e-way bill can only be generated by someone with a valid GSTIN. However,
unregistered persons must generate an e-way bill when required. In cases where an
unregistered person supplies goods to a registered person, the registered recipient, as if
they were the supplier, is responsible for ensuring compliance, including the generation
of the e-way bill.

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CA Abhishek Soni
Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of
Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax
Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to
manufacturing to entertainment where he has handled various national and international assignments.
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