An electronic way bill, i.e., E-Way bill under GST was introduced by the GST council. It is essentially generated to help keep track of goods movement within the country. For commercial goods valued Rs. 50,000 and above, it is mandatory to have an E-Way bill to transport them.
With the introduction of this bill, a GST registered businessman or business will be able to keep track of the inter-state movement of goods. Apart from the portal process, this bill can also be generated on their android mobile application and used by the taxpayers when they file their returns. A supply e-Way bill, which includes supplies without payment, may or may not be in the course of a business transaction.
Procedure for E-Way bill login
Generating an e-Way bill to move goods is a fairly simple and hassle-free process that can be done online in no time. Follow this simple process for E-Way bill login and generation:
- Visit ewaybillgst.gov.in and click on login.
- Once the login window appears, enter your username, password and the captcha.
- Now that you are on the dashboard, generate your E-Way bill at ease.
After the bill is generated, an EBN, which is a unique e-Way bill number, is allocated to the recipient, supplier and transporter.
What is the E-Way bill validity?
The validity of this bill depends on the distance that the goods have to be transported for and the vehicle that will be used to complete the transport, i.e., logistic data.
|Up to 200 km||Regular||One day|
|For every 200 km and for part thereafter||Regular||One additional day|
|Up to 20 km||Over Dimensional Cargo||One day|
|For every 20 km and for part thereafter||Over Dimensional Cargo||One additional day|
– The eway bill validity for the first day ends by the following day’s midnight.
– The minute a vehicle number is updated in the document by a recipient or supplier, the validity period commences. Alternatively, a transporter can do this later on as well, based on the total distance that was travelled.
– If Over Dimensional Cargo (ODC) has to be transported, the validity of an e-Way bill is altered by adding another day for every 20kms that the cargo will have to travel.
Once generated, an e-Way bill cannot be modified or edited other than Part-B. However, if there is incorrect information, then you can get it cancelled within 24 hours from the time of generation and have a new one generated.
GST has changed the way Goods & Service tax is calculated, and the e-Way bill is another feather in this hat that will bring uniformity in the way goods movement is tracked across different states. With the e-Way bill generation, it becomes uniform for the government to keep track of the goods movement and also help the taxpayers with the GST calculations.