GST E-Way Bill

GST E-Way Bill

GST E-Way Bill: What is it?

The e-way bill regulations under GST specify the steps and legal requirements for the transfer of goods. Electronic Way Bill is referred to as E-way Bill. Typically, it is a special bill number created for a particular consignment involving the movement of commodities. It should be noted, though, that the e-way bill implementation was postponed when the GST went into effect on July 1 in order to give the government, companies, and transporters more time to get ready for its full and final implementation. Up until the implementation of the GST, states like Gujarat continued to have the Form 402 in the GST, and clear guidelines were established as to how to assist businesses fill out a GST Form 402 online.

Who ought to create an eWay bill?

The following situations necessitate the creation of an E-way bill by a person who has a GST registration and is causing the transportation of goods.

When products are moved to or from a registered individual for a value more than Rs. 50,000, eWay Bills are generated. If the value of the products is less than Rs. 50,000, the registered person can even produce an E-way bill. A person who is not registered must additionally produce an E-way bill. The receiver is responsible for ensuring that all requirements are met when an unregistered person supplies goods or services to a registered person. If the supplier has not produced an E-way Bill, the transporter must do so in order to move the goods by land, air, rail, etc.

Documents necessary to produce E WayBills

Relevant invoice, bill of supply, or challan for the shipment of commodities If a road transport is involved, the vehicle number or the transporter ID Transporter ID, Transport document number, and date whether by ship, rail or air.

An e-way bill is produced when?

Before the products are sent, an e-way bill must be created and detailed information on the commodities, their consignor, recipient, and transporter must be included.

An electronic waybill is produced for:

Provision of goods- 0Non-supply transactions include export/import, returns of goods, job work, line sales, sales based on approval, semi-knocked-down supplies, supplies of goods for shows or fairs, and supplies of goods for individual use.

Validity of an electronic waybill

An e-way bill’s validity is determined by the distance covered.

The validity period will begin one day before the pertinent date if the distance is less than 200 km. The validity is increased by one day from the pertinent date for every additional 200 kilometers.


Can I combine two bills into one e-way bill?

You cannot match two invoices with a single e-way bill. However, you can combine two or more e-way bills using consolidated e-way bill route bills.

Should I create e-way bills in relation to supply service invoices?

No, service-oriented transactions are not covered by the e-way bill regulations.

Consequently, you do not need to create an e-way bill for the delivery of services.

When the products are billed inside a 10 km radius, is an eway- bill necessary?

When moving goods within a state and the distance is less than 10 kilometres or more. The distance restriction has been raised to 50 kilometres.

How long should it take to create an eWay bill for a delayed delivery after raising an invoice?

Only at the time of delivery of the items is the e-way bill necessary. So, if an invoice is raised but the goods have not yet been delivered, part-A can be created on the electronic waybill, and Part-B information can be added later. after delivery. When Part-B is entered, the e-way bill becomes valid.

What are the transporter’s obligations and liabilities under the E-Way bill system?

If the supplier has not generated an e-Way bill for any reason, the transporter who is transporting the products by land, air, rail, etc. also needs to generate one. Create an e-way bill using the data supplied by suppliers and consignors regarding the invoice or challan. Refer to our page on “Compliance on e-Way Bills by Transporter” for additional information. If the transporter fails to generate in the aforementioned situations when required, he may be subject to a fine of Rs 10,000 or the amount of tax sought to be evaded (if applicable), whichever amount is greater. He may also be liable for the confiscation of goods and the seizure of his vehicle.

How many e-way invoices must be created to send a consignment to a client when there are many transporters involved (each with a different Transporter ID)? Given that there is only one end customer, how will the one invoice-one e-way bill validation be implemented in this case?

It is necessary to create one e-Way bill in relation to the invoice. This circumstance is referred to as “Transshipment.” By changing the transporter ID on the eway – bill site, the transporter can also reassign another transporter. Seller cannot make any adjustments to the allocated transporter until the transporter reassigns another transporter. Because various e-way bills against a single invoice are not allowed and would also cause problems with the data populating in the GSTR-1, the user must generate different delivery challans against the invoice depending on the different Transporter ID.

The phrase “Value of consignment of Goods” is to be understood as follows:

  • The invoice value exceeds Rs. 50,000 OR
  • Where a vehicle transports goods against more than one invoice and the total invoice value* is greater than Rs. 50,000.

Thus, the user should generate an e-Way Bill if one of the aforementioned conditions is met.

The term “invoice value” refers to the transaction value as stated in the invoice, which includes all taxes but excludes the value of any exempt products that are transported with the taxable goods and billed simultaneously.

Is an e-Way bill necessary if a customer’s daily cargo value exceeds Rs 50,000? How do we combine several invoices into a single e-way bill?

Whether the provider acts as the transporter in this case depends on the circumstances. If he is the transporter, he must create the e-way bill for every invoice; if not, the transporter must create the e-way bill for every invoice contained in the vehicle.