The e-way bill is an electronic bill that can be generated on the e-Way Bill Portal for the transportation of goods. It can be generated through the official government portal. Any GST registered individual cannot transport goods in a vehicle of a value exceeding Rs. 50,000 (Single Invoice/bill/delivery challan), without the e-way bill.
What is the need for an e-way bill?
An e-way bill is a governmental system to ensure that the goods transported comply with the GST law. It is an effective tool to track the movement and location of goods and keep a check on tax evasion by businesses.
The first step will be signing up on the e-way bill portal to create the e-Way Bills. There are some requirements for GST E-way bill registration on the portal, such as :
- If the taxpayer or the transporter is registered for GST, they will need GSTIN, for GST E-way bill registration, and,
- The mobile number which is registered with the GST system.
Three types of taxpayers require an e-way bill for transporting goods. They are :
- Registered transporters/suppliers.
- Registered/unregistered transporters
- Unregistered suppliers
The steps for registration of the three categories mentioned above are as follows.
The E-way bill registration process for registered transporters/suppliers.
This is the step-by-step process for signing up on the e-way bill portal, for GST e-way bill registration for the registered transporters:
- Visit the official e-Way Bill portal. (Close the login dialog box if it pops up while visiting the site.)
- Select the ‘Registration’ tab from the Home page tabs. Then go to the ‘e-way bill Registration’ option available just below that.
- Fill in the GSTIN and the captcha code. Then click on the ‘Go’ option.
- Click on the option to generate an OTP and verify it.
- After verifying the auto-filled details, click on the ‘Send OTP’ button. Fill in the OTP that you will have received on the registered mobile number. Verify it by clicking on the ‘verify OTP’ option. (Note – Should there be any error, a pop-with the error message will appear).
- Now create a new User ID and password.
After filling in a new User ID and setting a password of your choice, the system verifies it, and a message pops up if there is a problem with the details filled in by you. Once all the details are correctly filled in and verified, a user ID and password will be generated.
The E-way bill registration process for unregistered transporters/suppliers.
Every transporter must have an e-way bill under the following two conditions:
- If the value of goods of a single supplier is more than Rs 50,000.
- If the value of all the goods in a transport medium through which goods are transported is more than Rs 50,000.
Since an unregistered transporter does not have a GSTIN, to register for the e-way bill, they would have to use an alternative method of e-way bill registration, like utilizing their business details. Steps to do so are as follows:
- Visit the e-way bill site.
- Click “Enrollment for Transporters” under the Registration tab, and you will be directed to the Enrollment Form u/s 35(2).
- In the form, you will be required to select your state, enter your PAN and business details, type of enrolment, particulars of the place of business, Aadhaar details.
- Then you will have to upload an address proof and ID proof. (Note – it can be in either PDF or JPEG format, nothing is specified in the form).
- Create a username and password for login.
- Provide a declaration about the correctness of the information entered by you by ticking on the checkbox.
- Click on the “Save” button.
- The system will generate your 15-digit TRANS ID.
The transporters can provide this TRANS ID to the clients. This TRANS ID has to be entered in the e-way bill. This allows the transporter to enter the vehicle number, check and authorize the movement of goods.
E-way bill for GST unregistered suppliers
If the supplier is not registered, then the registered receiver to whom the goods are being transported would need to comply with the e-way bill procedure and need to generate one for the supplier. So, in this case, the e-way bill is generated by the receiver, not the transporter.
Exceptions to e-way bill registration:
There are certain exceptions to the generation of e-way bills. No e-way bill needs to be generated in the following cases:
- Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017.
- For goods that are being transported by a non-motorized conveyance;
- For goods transported from the port, airport, air cargo complex, and land customs station to an inland container depot or a container freight station which will require clearance by Customs.
- For the movement of goods within such areas, as are notified under rule 138(14)(d) of the SGST Rules, 2017 of any concerned State; and
- Any consignment whose value is less than INR. 50,000.
Advantages of an e-way bill
An e-way bill is advantageous for businesses in many ways. For instance:
- There is a single e-Way Bill that can be used for the movement of goods throughout the country.
- There is no need for a ‘Transit Pass’ in any state under the GST rules.
- Being an online process, the need to visit tax offices to collect and submit the new Waybill forms has been reduced.
- This system has increased the speed of the verification process and brought about efficiency in the transportation of goods.
FAQs – E-Way Bill Registration
www.ewaybillgst.gov.in is the common portal for e-way bill generation and registration. This government portal can be used to create and verify GST e-way bills for transporting goods within India.
The consignor or consignee (as a registered person or a transporter of the goods) can generate the e-way bill. The unregistered transporter has the option of enrolling on the common portal and generating a TRANS ID for the movement of goods for his clients.
No, Udyog Aadhaar details are not mandatory to get an e-way bill generated or registered.