An e-Way Bill can be defined as the Electronic Way Bill that is required for the movement of goods. This bill can be generated using the e Way Bill Portal. According to the GST Act, a registered taxpayer has to provide an e-way bill for transporting goods of more than ₹ 50,000 value. The easiest way to register for e-way bills is through the e-way bill portal. This bill can also be generated and cancelled via SMS. A e way Bill Number is also issued with every e-way bill that is generated. This number is made available to the transporter, supplier, and the receiver. In this blog we will talk all about registering for an e-way bill and all other associated things.
Registering on E-way Bill Portal
In accordance with the GST act, an e-way bill has to be generated for the transport of goods which have a value of more than ₹ 50,000 on a single invoice. The person transporting the goods has to carry a copy of the e-way bill, delivery challan, and supply bill. The following are the three types of taxpayers who are required to produce an e-way bill:
- Unregistered Suppliers
- Registered Suppliers
- Unregistered/Registered Suppliers
The registration for e-way bill can easily be done on the official e way portal. The following is how you can do so:
- If you already have GSTIN, you can register for the bill on the portal by clicking on the ‘e-way bill registration’ link under the registration menu. This will redirect you to the registration form page
- A person without a GSTIN can register by providing all the necessary business details
Registration for Taxpayers/Registered Transporters
Given below are the steps to be followed for e-way bill registration for registered taxpayers or transporters:
- You need to visit the official portal.
- On the homepage, you need to click on the ‘ Registration’ tab. You then need to click on ‘e-Way Bill registration’ on the resulting menu.
- Here you are required to enter your GSTIN and verify the captcha code.
- This will trigger an OTP being sent to your registered number. You are required to verify the same.
- Then create your new login credentials. Once all the details have been verified, the account will then be created.
E-Way Bill Registration for Unregistered Taxpayers
Even if the transporter is not registered with GST, they still have to produce a copy of the e-way bill. A transport ID is assigned to every unregistered transporter. The following are the steps to register on the e-way bill portal as an unregistered transporter:
- Visit the official portal for e-way bill registration.
- Here you need to click on the ‘Enrolment for Transporters’ tab under the registration option.
- This will redirect you to the application form. You need to fill in the application from point 1 through 9. Click on ‘Save’ to complete the application.
Documents Required for E-Way Registration
The following are some of the documents that you need to furnish while registering for an e-way bill:
- Tax invoice
- Registered phone number
- Details of the consignment
- Details of the receiver
- Details of transporter
Exemptions for e Way Bill Registration
The following are some of the situations where there is no need for an E-Way bill registration:
- If the transport used is a non-motorized vehicle
- If the goods being transported have been through customs check and bear the customs seal of approval
- In case the cargo is being transported from or to Bhutan or Nepal
- In case of empty cargo containers
- If the goods are being transported on behalf of the Government or a local authority, and the goods are being moved via railway
- The e-way bill need not be generated in case the goods are being transported from port, airport, customs station, or air cargo to an Inland Container Depot or a Container Freight Station to wait for custom clearance
- In case the goods have a customs seal and are being transported from one customs station to another customs station
Benefits of E-Way Bills
The E-way bill system provides a number of benefits to the industry, some of which are as follows:
- Faster and easier intra and inter-state movement of goods
- Removal of checkpoints results in a faster turnaround time
- Better country-wide logistics which results in less traffic congestion
- Online bill generation means increased convenience
- Improved tax compliance
Guidelines for E-Way Bill Generation
The following is a step-by-step process for the creation of an e-way bill online:
- You need to log into the e Way bill portal.
- Find and click on ‘Generate New’ under the ‘E-waybill’ tab.
- Enter the relevant details like transaction type, sub-type, document type, document number, document date, from/to, item details, transporter details, etc
- Click on ‘Submit’. The application will be processed if all the details have been entered correctly. You will receive a unique 12 digit EBN. You can also take a print out of the e-way bill.
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Frequently Asked Questions (FAQs)
Can we Generate E-way bill without a transport ID?
No. It is not possible to generate an e-way bill without a valid transport ID.
How do I change my e-way bill registration?
Once the e-way bill has been generated, it cannot be edited or modified. In case of wrong information on the bill, it can be canceled and started anew. This process needs to be done within 24 hours of bill generation.
Who can register for the e-way bill?
A registered person who is transporting goods worth over ₹ 50,000 in one invoice has to register for an e-way bill. Unregistered people transporting goods worth over ₹ 50,000 also need to register.