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What is the e-Way Bill?
The e-Way Bill is a document to be carried by the person in charge of the transportation of goods exceeding 50,000 in value. e-Way Bill gives you a direct correlation between what is reported and what actually moved
Who can generate an e-Way Bill?
Any person registered on GST or the e-Way Bill System causing the movement of goods as prescribed in the e-Way Bill Rules can generate the e-Way Bill.
What is the obligation of a consignor/consignee vs a transporter in the e-Way Bill?
The e-Way Bill has a Part A and a Part B. The Part A of the form contains invoice details while Part B contains the conveyance details (Truck Number). Both Part A and Part B can be filled by any registered person causing the movement of goods.
Is an e-Way Bill required for all movements?
The e-Way Bill is required for all inter-state movement of non GST exempt goods (154 goods specified in the annexure) greater than 50,000 in consignment value from 1st February 2018. Additions for intra-state movements and last mile movements will be made from 1st July 2018.

|Read Also :List of Goods exempted from an E-way Bill Generation

Who can update the truck number in Part B of the e-Way Bill?
The truck number in the e-Way Bill can be updated by the transporter nominated by the person generating the e-Way Bill or by the person generating the e-Way Bill.
Can an e-Way Bill be generated only by people who have GST Registration?
GST Registration is not mandatory for e-Way Bill generation for either Shippers or for Transporters. Transporters shipping goods however would have to update the truck number for the shipments they have been nominated for or generate the e-Way Bills themselves. They are thus required to be enrolled on the e-Way Bill System and have a Unique Transporter ID.

| Read Also : How to Register on GST e-Way Bill Portal – Registered Businesses

How long is an e-Way Bill valid?
An e-Way Bill is valid for 1 day for every 100 Km of distance from the date of generation of the e-Way Bill. This can be extended after approval from the Commissioner in case of accident, breakdown, transshipment by the transporter on the e-Way Bill common system
What if the details entered in the e-Way Bill are wrongly entered? Can an e-Way Bill be cancelled?
The e-Way Bill cannot be edited or modified post generation. The e-Way Bill will have to be cancelled and re-generated. The e-Way Bill can be cancelled within 24 hours of generation.
What are the documents required for the transport of goods?
From 1st February 2018, for all interstate transport of goods, the person in charge of the conveyance must carry a valid tax invoice or bill of supply along with the e-Way Bill or the e-Way Bill number and any document as prescribed by the Transporter. From 1st July 2018, for inter and intra state transport of goods, the person in charge of conveyance must carry a valid tax invoice or bill of supply or delivery challan along with the e-Way Bill or e-Way Bill number and any document as prescribed by the Transporter.
What if the validity of the e-Way Bill expires before the goods have been delivered?
The goods are not supposed to be moved if the e-Way Bill has expired. In such cases, the Commissioner would have to be notified for special dispensation regarding the procedure to extend the validity of the e-Way Bill.
What should I do if I don’t have ‘Transporter Id’ but want to enter and generate ‘Part-A slip’?

This is not possible as per rule 138(3). If the tax payer is not having the details of ‘Transporter
Id’ but he still wants to enter and generate the ‘Part-A Slip’, then he has to compulsorily enter
the ‘Transporter Id’ to generate the ‘Part-A Slip’ to enable the transporter to enter Part-B.

What should I do if I want to generate ‘PART-A Slip’ and want to transport the goods myself<br /> later?

If the user wants to generate the ‘Part-A slip’ and wants to transport the goods himself later,
then he has to enter his GSTIN as the ‘Transporter Id’ and generate ‘Part-A slip’. Once he gets
the conveyance details he can update the Part-B by using ‘Update Part-B/Vehicle’ sub-option
provided under E-Way Bill menu and start the movement of goods.

When to extend the validity of E Way Bill?

The Generator or Transporter can extend the validity of the e-Way Bill, if the consignment is
not being reached the destination within the validity period due to following circumstances:
1.Delay due to vehicle breakdown.
2.Natural calamity
3.Law & order issue on the transit
4.Accident of conveyance
5.Trans-shipment delay etc.
The Generator or Transporter can extend the validity of e-Way Bill only between 8 hours
before and 8 hours after the expiry time of the existing E Way Bill validity.
For example, if the validity of the E- Way Bill is till midnight of 2
nd Oct 2018, then the user can
extend the same after 4 PM on 2
nd Oct 2018 or before 8 AM on 3
rd Oct 2018.

What should I do if PIN code is shown as invalid?

If the PIN code entered by the user is shown as invalid by the system, the user needs to
recheck the PIN code again. Still if it is valid PIN Code as per user, then the generator can select
the state manually from the dropdown list and proceed further to next stage.

What happens if the total invoice value does not match with the sum of assessable value, tax<br /> value and other values?

Ideally, the total invoice value should match with the sum of assessable value, tax value and
other values. The system matches it even if there is a variation of Rs. 2.00 as this variation is
allowed to take care rounding of decimal values.

If the total invoice value is greater than sum of total of taxable value, applicable taxes and
charges, the system will alert the user through pop-up message and user can still proceed
further for generating the e-Way Bill. But if the total invoice value is less than the sum total of
taxable value, applicable taxes and charges, system will not allow the user to proceed further
without correcting the invoice value.

Why message is sent if total invoice value is more than Rs. 10 Crores?

It has been observed in the e-way bill system that some of the e-way bills have abnormal total
invoice values, which could have been entered knowingly or unknowingly by the user while
generating the e-way bill details. . If the entries are correct, he can continue with the e-way bill
usage. If unknowingly, this mistake has happened, the user can take a corrective measure of
cancelling that e-way bill and generating the other one.

In addition to the pop-up displayed at the time of entering the total invoice value, an
additional pop-up will be displayed at the time of submission of the E-Way Bill Entry form. A
SMS is also sent to the registered mobile number of the generator alerting him that invoice
value of e-Way BIill is more than Rs. 10 Crores has been generated.

Is it mandatory to select the rate of tax while entering the goods details?

No, it is not mandatory to select the tax rates or to enter the tax amounts while generating the
e-way bill.

What if my GSTIN in e-Way Bill portal is cancelled but is active in GSTN common portal and I<br /> want to login in the e-Way Bill portal?<br />

If the tax payer’s GSTIN is cancelled in the e-Way Bill system but is active in the GST common
portal and the tax payer wants to login and generate the e-Way Bill, he has to first go to the
Taxpayer search option in the Home page of e-Way Bill portal. He has to then enter his GSTIN
and system will show his corresponding GSTIN details existing in GST Common Portal. If the
status of GSTIN is active, tax payer can login and generate the e-Way Bill.

I have amended by GST registration details in GST Common Portal, but it is not being shown on<br /> the e-way bill system. What should I do?</p> <p>

In such case the tax payer has to login and use the “My GSTIN from CP” sub-option provided
under “Update” option in the main menu.

When should I use Multi-Vehicle option?</p> <p>

When the tax payer or transporter wants to move the consignment of one e-Way Bill in
multiple vehicles, after moving to transshipment place, he can use the “Change to Multi
Vehicle” sub-option provided under “e-Way Bill” option in the main menu.

For example, let’s say one e-Way Bill is generated to move the consignment from place A to
place C. Here, the consignment moves from A to B via Rail or bigger vehicle. Now, it is not
possible to move the consignment from B to C in the same mode of transportation due to
unavailability of that mode or may be due to hilly region where big vehicles cannot be used. In
such cases, the consignment can be moved in multiple smaller vehicles using the Multi-Vehicle
option.

As an unregistered transporter, how can enter my branch details in the e-way bill portal?</p> <p>

If the transporter is having additional places of business in addition to the registered place of
business, he can use the “Update Additional Place” sub-option provided under “Update”
option in the main menu of e-way bill system to add/amend the additional places of business.

As per the rule 55(5), one needs to issue the tax invoice for the complete quantity that is being
moved in batches or lots. Then he has to prepare the delivery challan for each batch or lot and
generate corresponding ewaybill for that batch or lot and move the consignment with delivery
challan, copy of invoice and ewaybill number. However, the last batch or lot should have the
original invoice along with delivery challan and ewaybill number.
On the ewaybill system, he needs to select SKD/CKD/Lots sub-supply type to generate the
ewaybill for these kinds of batches and lots with delivery challan details.

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