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E-WAY BILL

Objectives :

  • Single e-Way Bill for movement of the goods throughout the country. 
  • To prevent the evasion of tax. 
  • Hassle free movement of goods across India. 
  • Tracking the movement of goods with e-Way Bill number. 
  • Easier verification of the e-Way Bill by officers.


e-Way Bill in GST Rule:
  • Information to be furnished by every registered person prior to commencement of the movement of goods and generation of e-Way Bill.
  • Upon generation of the e-Way Bill on the common portal, a unique e-Way Bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. 
  • The person in charge of a conveyance shall carry — (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-Way Bill or the e-Way Bill number. 
  • The details of e-Way Bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-Way Bill. 
  • The information furnished while generating e-Way Bill such as 1) GSTIN of recipient, 2) Place of delivery, 3) Invoice Number, 4) invoice date, 5) Value of goods, 6) HSN code, etc. shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1. 
  • An officer authorised by the State can intercept any conveyance to verify the e-Way Bill or the e-Way Bill number in physical form for all inter-State and intra-State movement of goods. 
  • A summary report of every inspection of goods in transit shall be recorded online by the proper officer in specified format within twenty four hours of inspection and the final report in specified format shall be recorded within three days of the inspection. 
  • Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in a specified format on the common portal
Registering by Taxpayers on the e-Way Bill System :

The registration mechanism for the GST taxpayers for the e-Way Bill system is a simple process. One time GST taxpayer needs to register on this system. To do that the taxpayer needs to have the GSTIN issued under the GST system and mobile number registered with the GST system with him. Once a user enters into the URL address of the E-Way Bill System in his browser, the following screen will be displayed. 
To register for generation of E-way bill, follow the link https://ewaybill.nic.in/

(Note: E-Way Bill Required if value of movement of goods is more than Rs. 50000/-)



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