STEP BY PROCEDURE TO GENERATE E WAY BILL

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

E-way bill (EWB) portal provides a gateway to generate e-way bills (single and consolidated options), change vehicle number on the already generated EWB, and cancel generated EWBs.

There is two way to generate the e-Way bill.

1.       By the GST Portal

2.       By an SMS.

Important information before generating e-way Bill

1. Registration on the EWB portal is essential (www.ewb.nic.in currently its applicable only on three state but from 01^st Feb, 2018, it will be applicable on whole state)
2. Invoice/ Bill/ Challan related to the consignment of goods must be in hand.
3. Transporter ID or the Vehicle number.( If transport is by road)
4. Transporter ID, Transport document number, and date on the document. (If transport is by rail, air, or ship )

Generation of e –way Bill by GST Portal

Ø  Open GST portal (www.gst.gov.in)

Ø  Click on State Tax Website (On the bottom of page https://www.gst.gov.in/help/statevat )

Ø  Select your state as supplier or recipient respectively.

(Let’s illustrate- A Bihar based company wants to sell his goods to Delhi and want to generate e-Way Bill then he will open directly page of https://www.biharcommercialtax.gov.in/bweb/  in additions to this he can also open said page by step stated supra.)

Step by procedure to generate e –Way bill online

Ø  Login in e-way bill system

Ø  Click on ‘Generate new’ under ‘E-waybill’ a new page will open as following

Ø  Transaction type (Select ‘Outward’ if you are a supplier of consignment or Select ‘Inward’ if you are a recipient of consignment)

Ø  Document type (Select Invoice / Bill/ challan/ credit note/ Bill of entry or others if not Listed)

Ø  Document/Invoice Number

Ø  Document Date (Select the date of Invoice or challan or Document)

Ø  Item Details

Ø  Transporter Details

Generation of e –way Bill by an SMS

Step by procedure to generate e –Way bill online

Ø  EWBG – e –Way bill generate key word

Ø  Transaction Type – refer to the code list

Ø  Recipient GSTIN – In case of unregistered person write URP instead of Recipient GSTIN.

Ø  Area PIN Code -  PIN of place of delivery of goods

Ø  Invoice No

Ø  Invoice Date

Ø  Total Value

Ø  HSN Code

Ø  Distance between supplier and receiver

Ø  Vehicle Number

Transaction Type Code List:-

In case of recipient:-

ISUP -   Inward Supply

IIMP -   Inward Import

ISKD -   Inward SKD/CKD (Semi knocked down condition/ Complete knocked down condition)

IJWR - Inward Job work Return

ISLR -    Inward Sales Return

IEOF -   Inward Exhibition and Fairs

IOTH - Inward Other

In case of Supplier:-

OSUP -    Outward Supply

OEXP -     Outward Export

OJWB -    Outward Job work

OSCD-   Outward SKD/CKD (Semi knocked down condition/ Complete knocked down condition)

ORNK – Outward recipient not known

OFOU – Outward for own use

OEUF – Outward Exhibition and fairs

OLNS - Outward Line sale

OOTH – Outward Other

Illustration :-

Confirmation may be saws as follow:

E-Way Bill generated successfully E-Way Bill No: 00000000000 and date is..../....../........

Important Point:

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. 

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

You can print e- Way bill any time by click on Print EWB under e-way bill option.

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This is nothing but knowledge sharing initiative of author among the professional and not intend to accost any one in any manner or for any other purpose whatsoever. Whereas deep care has been taken by author to ensure the correctness and completeness of the information provided.

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e-Way Bill_Succinct

e-Way Bill_Succinct

Our country India where per capital GDP is still comparable to countries like Nigeria and the Philippines, Ease of Doing Business Index 2017 still says we are at 130th position in the world. With such background, is it economically viable and beneficial to implement GST in highly automated environment so, for rapid increase in economic growth and development, NDA government introduced a new concept of e-Way Bill w.e.f 01^st February, 2018(predictive).

What is e-Way Bill

The Central Board of Excise and Customs (CBEC) has issued draft rules on Electronic Way (e-way) bill that require registered entities to furnish, in a prescribed format, GST-Network (GSTN) website information relating to any goods worth more than Rs 50,000 they intend to move within a state or outside. (e-Way will also applicable on Non GST product).

Points:

·         Supplier will generate e- Way bill and inform to the Government by login GSTN portal.

·         Buyer will also inform to government about rejection or acceptance of goods. If buyer don’t inform to government about rejection or acceptance then it will be treated accepted.

How will it work?

·         When supplier upload e-Way bill on GSTN portal, a unique e-Way bill number (EBN) will be generate.

·         Unique e-Way bill (EBN) will be same for Supplier, Buyer and Transporter.

·         Transporter will make a consolidated bill for all products he has.

Validity of Bill

GSTN will generate e-way bills that will be valid for 1-15 days, depending on distance to be travelled as follow.

Upto 100 KM                     -           1 Days

100 KM – 300 KM           -           3 Days

300 KM – 500 KM           -           5 Days

500 KM – 1000 KM         -          10 Days

More than 1000 KM       -          15 Days

 Exception

·         Contraceptive

·         Judicial and Non-Judicial Stamp Paper

·         News Paper

·         Jewellery

·         Khadi

·         Raw-Silk

·         Indian Flag

·         Human Hair

·         Heating aid

·         Kerosene

·         Currency

·         LPG

·         Worship Product

·         Municipal Waste

·         Cheque

·         Diya (Dipak)

·         Kajal etc.

Benefit

·         Stop tax evasion

·         Revenue will increase by 20 % approx

·         Easy to move goods from one place to another place

·         Saving in paper

·         Environment will be protected by saving of tree.

Some Important Point

The person in-charge of conveyance will be required to 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 Radio Frequency Identification Device (RFID) embedded on to the conveyance.

The rules authorise the tax commissioner or an officer empowered by him on his behalf to intercept any conveyance to verify the e-way bill or the number in physical form for all inter-state and intra-state movement.

The officer will be required to submit a summary report of every inspection of goods in transit within 24 hours and the final report within three days of inspection.

"Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in (prescribed form) on the common (GSTN) portal," as per guidelines.

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This is nothing but knowledge sharing initiative of author among the professional and not intend to accost any one in any manner or for any other purpose whatsoever. Whereas deep care has been taken by author to ensure the correctness and completeness of the information provided.

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