The National Informatics Centre (NIC) launched the E-waybill system on April 1, 2018, as directed by the GST Council. Since its inception, the E-waybill system has consistently expanded, demonstrating increased tax compliance and enhanced efficiency in logistics on a national scale.
The e-waybill is a crucial document, with a unique 12-digit number, in the framework of Goods and Services Tax (GST). It plays a major role in regulating the movement of consignments valued above fifty thousand rupees, or in line with state-wise thresholds. Governed by Section 68 of the Goods and Services Tax Act and articulated in Rule 138 of the CGST Rules, 2017, the e-waybill is mandated by the government for individuals overseeing the conveyance of such goods.
This article provides a concise and practical guide to the step-by-step process of generating an e-waybill through the GST Common Portal. Read on to find out more.
Online E-waybill Generation Portal
The common portal for online e-waybill generation is https://ewaybillgst.gov.in. Registered persons, transporters, or citizens can generate the e-waybill. Unregistered transporters must enroll on the portal to obtain a 15-digit Unique Transporter ID for e-waybill generation. The generator should be a registered person on the GST portal and the e-waybill portal. For unregistered transporters, enrollment on the e-waybill portal is mandatory before generating the e-waybill.
There are other modes of generating an e-waybill as well. The registered person has the option to generate the e-waybill through any of the following modes:
- Using the web-based system
- Employing the SMS-based facility
- Utilizing the Android App and iOS App
- Leveraging the bulk generation facility
- Engaging in Site-to-Site integration
- Utilizing the services of a GSP (Goods and Services Tax Suvidha Provider)
Prerequisites for E-waybill Generation
- Documents: Tax invoice, bill of supply, or delivery challan.
- Transporter’s ID: For registered transporters, the transporter document number or vehicle number is required.
Navigating the E-waybill Portal
All GST-registered individuals must register on the portal using their GSTIN. After entering GSTIN, an OTP is sent to the registered mobile number for authentication. Upon successful authentication, users can generate a username and password for the e-waybill system.
Logging into the e-waybill Portal
- Visit ewaybill.nic.in.
- Enter User Name, Password, and Captcha Code, then click “Login.”
Successful authentication opens the main menu with options for e-waybill generation and management.
Main Menu Options
- E-Waybill: Sub-options for generating, updating, canceling, and printing e-waybills.
- Consolidated EWB: Options for consolidating, updating, and canceling e-waybills.
- Reject: Allows rejection of e-waybills generated by others if not relevant.
- Reports: Sub-options for generating various reports.
- Masters: Sub-options for creating masters (customers, suppliers, products, transporters).
- User Management: Sub-options to manage sub-users (create, modify, freeze).
- Registration: Sub-options for registering for SMS, Android App, and API facilities for e-waybill generation.
On the right-hand side of the main menu, a notification panel displays important e-waybill notifications and alerts. A direct link to the GST portal is also provided for quick navigation.
E-waybill Generation on the Portal and Required Information
The e-waybill generation process unfolds in two parts: Part A and Part B.
- Part-A Slip: This is a temporary number generated after entering details in PART-A of the e-waybill. It serves as a practical solution when invoice details are ready, but transportation specifics are not yet available.
This number can be shared with the transporter or used later to enter PART-B and complete the e-waybill generation process. Part-A Slip functions as a temporary storage of document details on the e-waybill system.
- Part-B Details: Once transportation details are known, users can enter Part-B details to convert the Part-A Slip into a complete e-waybill. For road transportation, either the Transporter ID or the Vehicle number is necessary. On the other hand, for transportation by rail, air, or ship, specific details such as the Transporter ID, Transport document number, and date on the document must be provided.
There is, however, an exception for within-state movement. If the goods are being moved within the same state, specifically between the consignor and transporter places, and the distance is less than 50 kilometers, filling up Part-B is not mandatory.
The e-waybill issued for the transportation of goods must consistently reflect the actual vehicle number transporting the goods in instances where there is a need to alter the vehicle number post the e-waybill generation or the initiation of goods movement.
On occasions when a taxpayer opts to personally transport the goods, the e-waybill portal requires the user to input either a transporter ID or a vehicle number. In the instance of self-transportation, the taxpayer can enter their GSTIN in the transporter ID field, allowing them to generate a Part-A Slip. This action signals to the system that the taxpayer is functioning as the transporter, and they can subsequently input the transportation details in Part-B when such information becomes accessible.
Step-by-Step Process and Required Information for Generating an E-waybill
The e-waybill generation process involves several steps, each requiring specific information to be provided. Here is a detailed guide:
- Ensure you have the invoice/bill/challan details ready.
- Obtain the Transporter ID and vehicle number if the consignment will be moved by a transporter.
Accessing the E-waybill Portal
- Go to the main menu of the e-waybill portal and select “e-waybill.”
- Within this section, choose the sub-option “Generate New.”
The e-waybill form comprises multiple fields, with certain fields marked as mandatory (indicated by red or green dots). Mandatory fields for the e-waybill are marked with *.
The form is divided into three key sections: Transaction Details, Item Details, and Transporter Details.
- *Transaction Type: Choose between Outward or Inward.
- *Transaction Sub-Type: Options will be displayed based on the selected Transaction Type.
- *Document Type: Select from the drop-down menu (options include “Invoice,” “Bill,” or “Challan”).
- *Document No.: Unique identifier for the document.
- *Document Date: Date associated with the document.
- From Section (Outward Transaction):
- Auto-populated with business details.
- Additional places of business can be selected if applicable.
- Editable despite auto-update.
- From Section (Inward Transaction):
- Users must fill in all fields.
- Supplier selection is possible if a master for the supplier is created.
- Fields include Name, Address, GSTIN*, Place, and Pincode*.
- To Section (Outward Transaction):
- Fill in recipient details.
- Recipient selection is possible if a master for the recipient is created.
- Fields include Name, Shipping Address, GSTIN* (if unregistered, enter “URP”), Place, and Pincode*.
- To Section (Inward Transaction):
- Auto-populated with business details.
- Additional places of business can be selected if applicable.
- Editable despite auto-update.
- Product Name
- Value/Taxable Value (Rs.)
- Tax Rate (C + S + I + Cess)
- Total Amount/Taxable Amount*
- Fields include:
Mode* (Road, Rail, Air, or Ship)
- Approximate Distance (in KM)
- Transporter Name
- Transporter ID
- Transporter Doc. No. & Date*
- Vehicle No. (To be filled only if goods are moved directly by the business)
- Click “Submit” to complete the form.
- The e-waybill is forwarded to the concerned transporter’s login account. The transporter can enter “Vehicle No” during the goods’ movement. The e-waybill portal validates the entered values, displaying an error message if necessary. If everything is in order, the e-waybill is generated in Form EWB-01, carrying a unique 12-digit e-waybill number.
Validation and Verification of E-Waybill Details
Once generated, the e-waybill cannot undergo edits or modifications. However, updates are allowed only for Part-B. In case of inaccuracies, the e-waybill can be canceled and reissued. It is crucial to note that cancellation must be done within twenty-four hours from the time of generation.
To verify the authenticity or correctness of an e-waybill, individuals can utilize the EWB Portal’s search option by entering the EWB Number, EWB Date, Generator ID, and Document Number. Moreover, the e-waybill (EWB) has now been seamlessly integrated with the Vahan system. Vehicle numbers entered into the EWB system will undergo verification for their presence and accuracy in the Vahan database. The system promptly notifies the user upon the entry of incorrect vehicle numbers.
It is also important to know that the responsibility for generating the e-waybill lies with the person causing the transportation of goods, who must specify the details of the recipient. The common portal provides a provision for the recipient to view the e-waybill generated against their GSTIN. The recipient can then communicate acceptance or rejection of the consignment specified in the e-waybill.
If there is no communication within 72 hours from the e-waybill generation time or the time of goods delivery, whichever is earlier, it is deemed that the recipient has accepted the details.
E-Waybill Issuance and Sharing with Transporters
During the e-waybill generation process, the taxpayer can include the GSTIN or the Transporter ID/TRANSIN, a 15-digit unique identification number for unregistered transporters, in the transportation details section. The e-waybill will be allocated to that specific transporter. Following this assignment, the transporter can then log in and proceed to update additional transportation details in Part B of the e-waybill.
Compliance with e-waybill rules under GST is crucial for transporters, as they share liability for non-compliance when e-waybills are required but not generated by the supplier or recipient. The Transporter ID or TRANSIN is instrumental in e-waybill generation, derived from the State code, PAN, and checksum digit.
Identification of Assigned E-waybills
Transporters can ascertain if an e-waybill is assigned to them through the following means:
- Upon logging into the EWB portal, accessing the ‘reports’ section, and selecting ‘EWB assigned to me for trans.’ Alternatively, this information is available on the transporter’s dashboard.
- Navigating to ‘Update Vehicle No’ and selecting ‘Generator GSTIN’ to enter the taxpayer’s GSTIN who assigned the EWB.
Utilization of Transporter ID or TRANSIN
Unregistered transporters are required to use this ID on every e-waybill in place of GSTIN. Here’s the procedure for that:
- Visit the e-waybill portal.
- Click on ‘Enrolment for Transporters’ under the Registration tab on the Home page.
- Enter details in the Application at points 1-9 and click ‘Save.’
- Application u/s 35(2) – GST ENR-01
- Select Your State:* Choose the relevant state from the dropdown menu.
- Enter Details: The user will be asked to enter the details below.
– Enter Name as per PAN*.
– Enter Trade name, if any.
– Enter your PAN* (Validation ensures accuracy before proceeding).
- Type of Enrollment:* Select the relevant type – warehouse/godown/cold storage/transport service.
- Constitution of Business:* Choose the appropriate business form from the dropdown menu.
- Principal Place of Business: Provide complete address details and enter contact information like email address, landline number, and fax number (if any).
- Aadhaar Details and Verification for Authentication
- Upload valid documents (address proof and ID proof) in PDF format.
- Create Login Details*
- Confirm correctness of information. Tick the declaration.
- Click ‘Save.’
E-waybill Tracking and Monitoring System
Facilitating easier tracking, the transporter updates the goods’ status with each transition to a new vehicle, mode, or branch if there are conveyance changes.
Additionally, the EWB system at the executive level is now integrated with RFID technology to monitor vehicle movement, providing analytical reports to identify recurring instances of vehicles using the same EWBs and those operating without EWBs. Transporters may be mandated to acquire a unique Radio Frequency Identification Device (RFID), embed it on the vehicle, and link it to the e-waybill before goods movement.
Moving on, to keep a track of e-waybills efficiently, businesses can utilize the following steps:
- Login to the common portal account.
- Access the main menu on the left-hand side.
- Click “Reports.” Choose from various masters: clients, suppliers, transporters, and products.
- Utilize the Generate Reports facility to generate the following reports –
- EWB Generated by Me
- EWB Generated by Others
- Outward Supplies
- Inward Supplies
This comprehensive reporting system ensures that business owners and decision-makers have a consolidated overview of various e-waybill actions.
Efficient e-waybill generation ensures compliant and transparent goods transportation, a vital aspect of modern supply chain management. With this guide, you can gain information about e-waybill generation. However, it is always necessary to seek expert guidance for more updated clarity or before making any decisions.
Lastly, the contents of this article should not be interpreted as a legal opinion or representation of the author’s views. The information provided is intended solely for informational and educational purposes. Although care has been taken in preparing this article, there may be inadvertent mistakes and omissions. The author disclaims any liability for losses or damages of any nature resulting from inaccurate or incomplete information in this document or any actions taken based on it. It is recommended to seek expert or professional consultation.
Here are some frequently asked questions.
What to do when encountering issues with e-waybill pages or menu lists?
- Ensure your browser is updated as per the portal’s recommendations.
- Check browser security settings and system display properties.
- For optimal performance, use Internet Explorer 11 or above, Firefox 43.5 or above, or Chrome 45 or above.
Are e-waybills necessary for all goods?
Yes, except for exemptions under specific rules. Even movement of handicraft goods or those for job-work under certain conditions requires an e-waybill, regardless of the consignment value.
Which transactions need e-waybills?
For all transactions, inward or outward, within a state or interstate, with unregistered persons, or for non-supply reasons, e-waybills are mandatory. Refer to relevant notifications/rules for details.
What is the primary purpose of an E-way bill?
An E-way bill serves as a crucial document, ensuring the seamless and compliant movement of goods by providing essential details about the consignment.
What documents are needed?
The person in charge must carry the invoice, bill of supply, delivery challan, or bill of entry, along with a copy of the e-waybill in electronic form.
If an e-waybill expires, what should be done?
In exceptional cases, within 8 hours after expiry, the transporter can extend it by updating details in PART-B of FORM GST EWB-01.
What if the vehicle breaks down?
Extend the e-waybill validity using the Extension facility, selecting ‘In Movement,’ updating the new vehicle number, and specifying the Pincode of the breakdown location.
How can transporters with multiple GST registrations enroll?
Apply for a unique common enrollment number using any one GSTIN through FORM GST ENR-02, which serves as a transporter ID for updating Part-B details.
What is a consolidated e-waybill?
It combines multiple e-waybills for different consignments in one conveyance, eliminating the need for separate bills.
How can one check e-waybills about to expire?
Log in, go to Reports > My e-way > e-waybills about to expire, and view the list for the next 4 days.