In this article i will going to tell you the way of eWay bill generation under GST.
Table of Contents
- What is an eWay bill?
- Who should generate an e-way bill?
- When should eWay bill will be issued?
- Cases when eWay bill is not required
- State wise threshold limits for eWay Bills
- How to generate eWay bill on portal ewaybillgst.gov.in
- Documents required to generate e-Way bill system
- How to generate bulk eWay bills on the eWay bill system?
- How to verify eWay bill?
- Latest updates on eWay bill Applicable on Jewellers
- e-Way bill system FAQ’s
What is an eWay bill?
An electronic way bill, or e-Way Bill, is used to transfer products. Without a eway bill generated on ewaybillgst.gov.in, GST-registered individuals are not permitted to transport goods more than 50,000 (single invoice/bill/delivery challan).
Eway bills can also be created or cancelled using APIs, Android apps, or SMS. Use the GST search tool to verify the GSTIN. An E-way bill is given a specific E-way Bill Number (EBN), which is accessible to the provider, recipient, and transporter.
Who should generate an e-way bill?
An E-Way Bill will be generated (either for each invoice or for all invoices in the vehicle/conveyance) whenever items are moved in a vehicle or transport.
- Considering a supply
- Alternatively put, for causes unrelated to supply
- The items were provided by an unregistered party.
A Supply may be one of the following
- The supply of something for consideration (payment)
- Non-business supply for consideration (payment)
A supply without consideration (without payment)Usually, a ‘supply’ means:
- The sale of products and money for those goods
- For instance, transfers between branches
- Exchanging goods for money instead of paying with goods is known as bartering/exchanging
For these movements, eWay Bills must be generated on the common portal.
eWay bills must be generated even if the consignment’s value is less than 50,000
- Principal/registered job-worker movement of goods between states
- Handicraft goods transported interstate by a dealer are exempt from GST
When should eWay bill will be issued?
The eWaybill system is provided under Rule 138 of the CGST Rules, 2017, and it is important to note that “information shall be provided prior to the commencement of goods movement” and “is to be issued regardless of whether the movement is related to a supply or not.”
GST registered members: Need to generate an e-Way bill in the following conditions:
- During the supply process, a supplier
- If there is a return,
- An unregistered source of incoming supplies.
Cases when eWay bill is not required
To track the transportation of products and combat tax evasion, the government implemented e-way bills. If the value of the consignment exceeds ₹50,000, the person must provide a eway bill with GST registration. E Way bills, as stated in the current article, are only necessary on rare occasions.
State wise threshold limits for eWay Bills
| State | Inter State Limit (₹) | Inter-State Limit (₹) |
|---|---|---|
| Assam | ₹50,000 | ₹50,000 |
| Bihar | ₹1,00,000 | ₹50,000 |
| Punjab | ₹1,00,000 | ₹50,000 |
| Tamil Nadu | ₹1,00,000 | ₹50,000 |
| Maharashtra | ₹1,00,000 | ₹50,000 |
| Rajasthan | ₹1,00,000 | ₹50,000 |
| West Bengal | ₹1,00,000 | ₹50,000 |
| Jharkhand | ₹1,00,000 | ₹50,000 |
| Telangana | ₹50,000 | ₹50,000 |
| Tripura | ₹50,000 | ₹50,000 |
| Odisha | ₹50,000 | ₹50,000 |
| Uttar Pradesh | ₹50,000 | ₹50,000 |
| Uttarakhand | ₹50,000 | ₹50,000 |
| Sikkim | ₹50,000 | ₹50,000 |
| Nagaland | ₹50,000 | ₹50,000 |
| Mizoram | ₹50,000 | ₹50,000 |
| Madhya Pradesh | ₹50,000 | ₹50,000 |
| Kerela | ₹50,000 | ₹50,000 |
| Himachal Pradesh | ₹50,000 | ₹50,000 |
| Karnataka | ₹50,000 | ₹50,000 |
| Haryana | ₹50,000 | ₹50,000 |
| Chhattisgarh | ₹50,000 | ₹50,000 |
| Arunachal Pradesh | ₹50,000 | ₹50,000 |
| Gujarat | ₹50,000 | ₹50,000 |
| Goa | ₹50,000 | ₹50,000 |
How to generate eWay bill on portal ewaybillgst.gov.in
- Generate eWay Bill online at e-waybill. nic. in
- You will need to enter your username and password. The E-waybill portal will be then successfully logged in.
- Once you logged in, the following screen appears
- The left panel of the screen will display the options for cancelling, rejecting, etc. On the Waybill system.
- E-way bill – The user can generate, operate, cancel, and print e way bills.
- Consolidated eWay bill – Using this feature, users can combine, alter, and cancel their eWay bills.’
- Reject – If an e-way bill generated by someone else does not apply to them, they can reject it.
- Reports – This option enables the generation of several kinds of reports.
- Masters – Users can create masters of clients, vendors, goods, and carriers with this feature.
- User Management – With this option, sub-users can be made, changed, and frozen.
- Registration – Users can register for SMS, Android apps, and APIs with this option.
Documents required to generate e-Way bill system
- Consignment invoice, supply bill, or challan
- Transporter ID or vehicle number for road transportation
- Transporter ID, Transport document number, and date for transportation by train, air, or ship
How to generate bulk eWay bills on the eWay bill system?
- By clicking the link below, you may download EWB tools such the EWB excel file, EWB JSON template, EWB bulk converter tool, and Vehicle no update JSON preparation.
- Select ‘Tools’ -> On the site, click ‘Bulk Generation Tools’.
- Click on the desired file to begin the download.
A mobile phone can generate mobile e-way bills. Small taxpayers who don’t have access to a computer or an internet connection are often the ones that create e-way invoices. Since it would be wise to utilize alternative ways if the volume of transactions were higher, e-Waybill creation via SMS is best for entities with a low volume of transactions. Taxpayers may also use the SMS e-way bill production feature in an emergency, such as late at night or while driving. The three main tasks involved in sending an e-way bill by SMS are as follows:
- Get the E-way bill ready.
- The vehicle’s specifications need to be updated.
- Bill cancellation for eWay
How to verify eWay bill?
Step 1: The authorized official verifies paperwork and/or examines the products.
Step 2: The person in charge must present documents pertaining to the items and conveyance.
Step 3: If there are no discrepancies, the conveyance will continue after the official in charge has verified these documents.
Latest updates on eWay bill Applicable on Jewellers
e-Way bill system FAQ’s
E-waybills are a helpful tool for monitoring tax evasion and tracking the transit of products. Their efficacy is based on how far the goods will go.
The duration of an e-way bill depends on the distance the goods must travel. For distances under 100 kilometers, the eWay bill will be valid for one day starting on the pertinent date. Every 100 kilometers thereafter, the validity will extend by one day from the applicable date.
The EWB’s validity can only be extended by an active transporter. If no transporter is designated, the generator can be updated. An additional 8 hours before or 8 hours after the EWB’s initial expiration time may be added to its validity.
If the PIN code is absent from the file obtained from the India Post website, you will see a notice saying Invalid Pincode. The name of the city that the Pincode is connected to is obtained and displayed. Pincode information is available on the India Post website.
As a result, the multi-vehicle option will be taken into account once the goods from one consignment are transported in many vehicles after trans-shipment. Instead of the supplier’s location, this option is available at the trans-shipment point.
An E-way bill must be made if goods costing more than 50,000 are transported to or from a registered person. The transporter or a registered person may choose to establish and carry an e-way bill even if the value of the goods is less than 50,000.
The transporter is required to create a consolidated eWay bill before the start of the goods transport by writing down each e-way bill’s serial number on the common.
The available modalities are as follows: Site-to-Site Integration, Android App, SMS-Based Facility, Web-Based System, Bulk Generation Facility, and GSP (Goods and Services Tax Suvidha Provider).
It is possible to update the car number on the receipt using the eWay Bill system. The following scenarios call for this choice: When the e-Way Bill OR was generated, the Vehicle Number was not entered. The items are moved to another vehicle or conveyance during transportation as a result of a breakdown or transshipment.
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