WHAT IS AN E-WAY BILL UNDER GST AND HOW TO GENERATE AN E WAY BILL - Video tutorial

WHAT IS AN E-WAY BILL UNDER GST

An E-WAY bill is a mandatory transport document for the transportation of Goods under  GST regime. It will be a compulsory document for both Interstate and Intrastate transport for consignments with VALUE EXCEEDS FIFTY THOUSAND RUPEES.  The provisions for E-Way bill contained Section 68 of both CGST and SGST Act., and Rule 138 of the  CGST and SGST Rules. Also as per Rule 138 (7) of CGST Rules if the value of Goods exceeds Rs. 50,000 in a CONVEYANCE , if the consignor or consignee has not taken E-Way Bill, the TRANSPORTER  is liable to generate the E-Way Bill from the details / documents available with the goods assigned with the transporter. However around 154 commodities are exempted from taking e-way bill, even if the value exceeds Rs.50,000/

The mandatory provision come into force for INTER STATE MOVEMENTS under IGST Act w.e.f. 01-04-2018 (April 1st 2018)

The  mandatory provisions for INTRASTATE  MOVEMENTS (within a state) applicable will be vary from State to State. However as per the GST Council Guidelines the last date for notifying E-way bill for Intrastate movements should not go beyond 01-06-2018 (June 1st 2018), There after e-way bill will be mandatory for all INTRASTATE MOVEMENTS in all states. Some states have already notified for the implementation of e-way bill (Intrastate) even before 1st Februay under CGST and SGST Act and Rules. In such states e-way bill is a mandatory document now for the Intrastate movement.

VALIDITY OF AN E-WAY BILL

Validity of the e-way bill is determined by the distance it covers. That is for EVERY 100 KMS OR ITS PART WILL HAVE ONE DAY VALIDITY.

For example if a Goods is transported to a distance of 220 Kms. the validity may be calculated like 100+100+20 (220) ie 3 days. Similarly for 400 Kms you will get 4 day validity and  403 Kms you will get 5 days validity. TRANSPORTING THE GOODS BEYOND THAT VALIDITY PERIOD WILL BE ILLEGAL AND ATTRACT penal provision.

The validity starts from the ENTRY OF VEHICLE DETAILS IN PART B OF THE E-way bill. If you authorize a transporting agency the validity of the e-way bill starts only after the transporter enters the vehicle details in E-way Bill. You can transport that goods (with the transporter id in Part B) up to the premises of the transporter within 10 Kms.

However you can EXTEND the validity of the e-way bill by generating a new e-way bill, if you can't transport the goods within the original validity period by unavoidable circumstances like natural calamity, road blockade etc.

PARTS OF E-WAY BILL

E-way bill has three parts

TITLE PART, PART A, PART B

TITLE PART in which the QR CODE , e-WAY BILL NUMBER , CREATOR NAME , VALID FROM ,VALID TO etc will be shown

PART A contain the second party name, commodity, hsn, quantity , value,tax etc will be shown.

PART B is the VEHICLE or TRANSPORTER details. The vehicle number or Transporter id will be shown in PART B. If the vehicle details updated by the user or transporter during transport, it will be reflected in the vehicle history of PART B.

You can watch the video guide on "How vehicle can be updated ".

REGISTRATION AND GENERATION OF E-WAY BILL

REGISTRATION AND GENERATION OF E WAY BILL CAN BE DONE THE E WAY BILL PORTAL.

First the Tax Payer / GST Registered Transporter have to register in E Way bill portal using the GSTIN of the firm. Unregistered Transporter can register in EWB Portal using the PAN of the Promoter and other relevant details. The transporters get 'TRANSPORTER ID' similar to GSTIN from the portal. User Name and Password can be created at the time registration. OTP regarding the registration will be sent to the registered mobile of the Tax Payer.

A detailed video regarding the Live E- Way Bill generation and Online Demo for E-way bill registration will be available at my channel in the following video.

Using Online.

E-way bill can be generated by entering the data online in the Eway Bill portal (ewaybill.nic.in) . You can also update the vehicle details, print e-way bill etc.

Using Bulk Tool 

E Way bill can also be generated using the bulk tool. Bulk tool can be downloaded from the portal. The bulk tool is an excel file with macro enabled. After entering the data in the bulk tool ,create a JSON file using the tool and upload the same to the EWB Portal. The Eway bill number will be generated.

Consolidated E-way Bill

Consolidated E-Way bill is the e-way bill generated after generating the single e way bills. Each single e way bill for each document is consolidated together and generate a consolidated eway bill. It is very useful transport agencies, that they need only one single consolidated e way bill printout for the transport of multiple goods with multiple eway bills. But don't forget that before generating Consolidated E way bill ,  single eway bills should be generated first.

My Masters and Sub Users

My Masters menu is used for speed up the data entry in E-way bill creation of the frequently used Clients, Customers, Commodities/Products, Transporters. You first add these details in My Masters menu and use them.

Sub Users creation also important that the tax payer can assign his staff for generating, rejecting,cancelling the e-way bill  for different places /additional place business etc.

A detailed video regarding creation of Masters and Sub users is explained in My video below

More videos and upcoming videos on Eway bill will be available in my Channel by clicking subscribe button.

Shijoy James

Assistant State Tax Officer

SGST Department

Kozhikode, Kerala, India