Complete guide to E-way Bills in India GST

Complete guide to E-way Bills in India GST

Janhavi Wagh
Janhavi Wagh
Table of Contents
Table of Contents
E- Way bill - Another major reform under GST
E- Way bill - Another major reform under GST

What is E-Way Bill in India GST?

Electronic Way Bill (E-Way Bill) is a unique bill/document that is generated electronically for the particular movement/consignment of goods from one place to another. This movement is either interstate or intrastate and of value more than INR 50,000, required under the current GST regime.

A single e-Way Bill Number (EBN) is made available to the transporter, supplier, recipient after the generation of e-Way Bill.

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List of states where Intrastate E-Way Bill is applicable:

List of states where eWay Bill is applicable
List of states where eway bill is applicable

List of Union Territories Where Intrastate E Way Bill is Applicable

  • Andaman & Nicobar
  • Chandigarh
  • Dadar & Nagar Haveli
  • Daman & Diu
  • Lakshadweep

Who needs to generate an E-Way Bill?

Any transporter who starts the business of carrying goods should be aware of all the regulations related to E-way bill generation. The following persons can generate the E-way Bill.

Registered Person
Any registered individual when there is the movement of goods above the value of Rs. 50,000 it is mandatory to generate an e-way bill  

Unregistered Person
If any unregistered persons are carrying out transportation operations will also need to generate e-Way Bill. Yet, the recipient will need to ensure that all the requisite compliances will adhere to and all documentation is in order when an unregistered person completes a supply transaction to a registered individual.

If the supplier does not prepare the documentation, a transporter needs to generate an e-way bill for carrying a consignment of goods by rail, air, or freight.

When to generate an E-way bill

There is a generation of E-way bill when there is a supply of goods in a vehicle of cost more than Rs. 50,000 either with a single invoice or with multiple invoices.

In case of an inward 'supply' from an unregistered taxpayer
The taxpayer who is in the purpose of sales of goods and supply of goods

An E Way Bill should be generated by a few specific products even when the product value is below 50000:

  • Such as interstate transfer of handmade products which are exempted by GST registration.
  • Some exemption don't have to generate E Way Bill
  • There will not be E-way bill generation when the goods are transferred from one place to another in a Non - motor vehicle.
  • To get an E Way Bill exemption when there is a transfer of the goods from the airport, customs port, air cargo complex, or land customs station to an inland container depot (ICD) or container freight station (CFS) clearance by customs.
  • While transporting Empty cargo containers.
  • Along with this, goods such as jewelry and household products do not have to generate an E Way Bill.
Form EWB-01 Format
Form EWB-01 Format

Steps to Generate E-Way Bill

The following are the steps to generate the E-way bill.

Step 1: Log in to E-Way Bill Portal with your own login credentials.

Note: It is compulsory to have a GST and transporter registration to generate E-way Bill.

How to login to eWay Bill portal
How to login to eWay Bill portal

Step 2: Click on the "Generate new" option, and the main menu page will appear with a new generation form.

Generating eWay Bill
Generating eWay Bill

Step 3: Fill the required details,

Select the translation type to "Outward" if you are a supplier

Select the translation type to "Inward" if you are the receiver and enter the supplier and recipient details along with GSTIN, wherever applicable. Some of the fields will be auto-populated after providing a GSTIN number.

Online filing of eWay Bill
Online filing of eWay Bill

Step 4: Provide goods description

  • Product Name and Description must be filled correctly and complete just as you do it in your tax invoice.
  • For the Product, enter HSN Code. Click here to find the HSN code.
  • Enter the CGST/IGST applicable rates. IGST will be applicable for inter-state transport and SGST / CGST for intra-state transport.
  • Enter the approx transportation distance, which will determine the validity of the E-way bill.
Submit eWay Bil Online
Submit eWay Bil Online

Step 5: Click on “Submit”

To generate your E-way bill, click on the "SUBMIT" button. The E-way bill will appear, which contains the E-way bill number and the QR Code that contains all the details. Print the copy of the Bill and provide it to the transporter who will carry it throughout the trip until the receiver gets the Bill.

eWay Bill number
eWay Bill number

GST E-way bill format

There are two different parts of the GST E-way bill.
Part A needs to be filed by the supplier and recipient and Part B is for the transporter,

The GST E Way Bill contains the following details, such as:

Sections of E-way bill

Documents required to generate eWay Bill

While registering for E Way Bill the Transporter, Supplier and the Recipient should have the following mentioned documents:

  1. Invoice/Delivery Challan/Bill of Supply/ related to the goods consignment
  2. For transportation by road – Vehicle number/Transporter ID, Part B of E-way bill has to be filed.
  3. For transportation by rail, air, or ship – Transporter ID, Transport document number, and date on the document

The validity of an E-way bill

An E-way bill validity depends on the distance traveled by the vehicle holding goods in it for Transportation procedure.

Over Dimensional Cargo, if the distance is below 20 km, the validity is for a day. And for every additional 20 km, the day will increase by 1.

Vehicles that do not come Under Over Dimensional cargo, if the distance is below 100 km, the validity is for a day. And for every additional 100 km, the day will increase by 1.

Validity of EWB‌‌

E-way bill exemptions

There are some goods and transactions which do not require E-Way Bill and are exempt from the generation of E-Way Bill.

Exemption for Goods

  • Natural/cultural stones or pearls/precious stones.
  • Kerosene Oil under PDS.
  • Liquid petrol gas for the supply of household and non-domestic use.
  • Jewelry
  • Curd, Lassi, Any Milk product.
  • Fresh or Pasteurized milk
  • Fruits
  • Vegetables
  • Animals (Living), Plant, and trees.
  • Animal flesh, meat
  • Salt
  • Rice or wheat flour which does not contain a specific brand.
  • Stationery products
  • Unprocessed tea leaves

Exemption for Transactions

Where there is a transfer of goods from one place to another, worth 50000 rupees it is not compulsory to generate an E-way bill

  • In case the goods are transferred by Non - motorized vehicles.
  • If the airport, airport, land customs station and air cargo complex, a container freight station (CFS) for clearance by customs, or to an inland container depot (ICD).
  • Transportation of the goods within the area.
  • Transportation of goods to the Ministry of Defence

Penalties for non-Generation of E-Way Bill

The consequences of not generating & carrying the EWay bill can result in both monetary and non-monetary losses to the taxpayer.

  • Monetary Penalty

For the non-generation of an E-Way bill, the concerned person carrying the goods should pay a penalty of Rs. 10,000 or the equivalent amount of tax evaded (the greater of the two).

  • Seized or Detained

The vehicle that is carrying goods without an Eway bill can be seized or detained. The vehicle will be set free only after making the payment of penalty and tax as set by the officer. Under this, there can be below mentioned situations:

  1. The owner must pay 100% of the tax payable if he wishes to pay the penalty
  2. If not, the penalty will be equal to 50% of the value of goods.

E-way Bill generation with Deskera

 E-way bill application on Deskera Books

Deskera Books provides an easy and quick creation of E-way bills with just one click with a GST-ready application.

  1. Our application allows you to pull all E-way bill related data with the fields which are mandatory for the E-way bill template in relevant inward and outward documents.
  2. Once you have filled in this data, you can extract all this information in an excel sheet and validate it using an offline tool and thus avoiding manual data feeding for each transaction.
  3. After validation E-way, you can upload it on the E-way bill portal. Hence, Deskera allows you to generate E-way bill reports for bulk transactions.

You can generate eWay Bills using Deskera Books easily and track their filing. Sign up for a free trial today and see it in action.

If you are looking for more information on India GST, please visit our Complete Guide on India GST.

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