GST E-Way Bill: How to Generate and Register Online?

The Goods and Services Tax was introduced in India to be effective from the year 2017. It aggregated and replaced all the existing indirect taxes like service tax, central sales tax, excise duty, and many more. Goods and Services Tax (GST) was meant to create a singular system for efficient tracking of the sale of goods and services in the country across the supply chain.Transportation of goods from part of the country to the other is common for businesses indulging in inter-state or intra-state transactions. To make this system effective and tie it back to the GST regulations for effective tracking, the e-way bill was introduced.

An E-Way Bill is an electronic bill for transportation that will be generated on the E-Way Bill portal launched by the Government of India for tracking the movement of goods. Without an e-way bill generated on the portal (ewaybillgst.gov.in), a GST-registered person is not permitted to move goods in a vehicle, whether within the state or outside the state. However, the provisions of generating an e-way bill are applicable only if the value of the goods is greater than Rs. 50,000 as mentioned in a single invoice, bill, or delivery challan.The government has provided the facility of generating and cancelling e-way bills by SMS, Android apps, and other applications. However, the correct GSTINs of the parties must be entered. The GSTIN can be confirmed using a GST search tool before generating an e-way bill.A unique E-way Bill Number (EBN) is assigned when an e-way bill is created. This EBN can be seen by the supplier, recipient, and transporter through the portal.

An e-way bill is generated when an intra-state or inter-state supply of goods is made via transportation with a value above Rs. 50,000. This value of Rs. 50,000 can be in a single invoice or the cumulative value of multiple invoices going in a vehicle.The supply of goods can be any of the following:

1. A delivery for a purchase made.
2. A return against a purchase made.
3. An unregistered buyer making a purchase or sale.

Any of the following conditions also have to be satisfied to fall under the regulations of generating an e-way bill:

1. The movement of goods is happening against a sale consideration of some amount.
2. The movement is part of the business of the supplier or receiver.

This includes the movement of goods as part of a barter exchange and even a branch transfer. It is important to note that an e-way bill has to be generated for the movement of certain special goods, even if the value is below Rs. 50,000. These include:

1. Supply of goods from a principal custodian to a job worker between two states.
2. Supply of handicrafts from one state to the other by a dealer who is not registered under GST regulations.

1. By making it a standard system for every state, the ease of verification makes movement smoother.
2. Goods can be transported faster by avoiding delays on check posts.
3. Ease of compliance for all stakeholders involved who don’t have to understand different laws for different types of transportation anymore.
4. Online access for supplier, receiver and transporter for better and real-time coordination.
5. Fewer chances of illegal trade with a strict yet smooth online compliance system.

In order to generate an e-way bill, it is mandatory to be registered on the e-way bill portal. This can be done using the GST registration number. The following steps can be followed to register on the e-way portal.

1. Visit the official website of the portal - (ewaybillgst.gov.in).
2. Close the log-in pop-up that opens up.
3. Click on the registration tab and then click on e-way bill registration.
4. Enter the GST registration number (GSTIN) and finish the captcha verification. Unregistered transporters can use their Transporter ID instead of their GST number.
5. The details on the next screen should be auto populated from the GST details. Check them.
6. Enter the OTP received on the registered mobile number linked to the GST number.
7. Lastly, create unique login credentials and a secure password which will be used to log in to the e-way bill portal.

1. The registered person should generate an e-way bill when they are supplying the goods that are being transported.
2. A registered person should generate an e-way bill when they are receiving the goods from an unregistered supplier.
3. An unregistered person should generate an e-way bill if the supply is being made to an unregistered person and meets the criteria that make it mandatory to generate an e-way bill.
4. The transporter should generate an e-way bill if the supplier has not generated an e-way bill. However, a transporter does not have to generate an e-way bill if the individual bills of the value of the goods in the vehicle are less than Rs. 50,000, even if the aggregate is above Rs. 50,000. Transporters not registered under GST laws will be given a unique transporter ID through the e-way bill portal so that they can generate an e-way bill.

Also Read: What is Input Tax Credit (ITC) in GST

The information from the following documents has to be entered to generate an e-way bill. Therefore, it is recommended to keep them handy while generating an e-way bill.

1. Invoice of the purchase of the goods or bill of supply or challan where an invoice has not been generated. This will give the invoice date, invoice number, HSN code of the goods, GSTIN of the supplier and recipient and other necessary details.
2. If the goods are being transported by road, then the Transporter ID or GSTIN of the transporter and the vehicle number are needed. The destination pin code and approximate distance can be obtained from the transporter and recipient.
3. If the goods are being transported by railway or through the air, or through a ship, then the Transporter ID, transport document number and date of the document are needed.

Registered users can log in to the e-way bill portal using their credentials and follow these steps to generate an e-way bill.

1. Log in to the e-way portal using credentials.
2. Click on the e-way bill section and then select the “Generate New” option
3. Fill in the details of the transaction type, document type, date, destination, transporter details and transporting item details.
4. Click on submit, and the e-way will be downloaded.
5. This can also be printed. Ensure to check the EBN (E-way Bill Number) through which the transporter, supplier and receiver can access the e-way bill on the portal.

Different forms have to be filled out depending on who is generating the e-way bill. Here is a quick ride to assess which form should be filled by which party is involved.

The e-way bill should be generated before the transportation of the goods commences. Also Read: Understanding Central Goods and Services Tax (CGST)

The mobile number needs to be registered to use this feature. On the e-way bill portal, click on registration and then click on “For SMS” to register the mobile number. Complete verification with an OTP.An SMS code can be shared with specified numbers to generate or cancel e-way bills. The type of function and the format of sending the SMS differs as per the request that the user has, like generating an e-way bill, cancelling an e-way bill, etc. All SMS have to be sent to this number - 7738299899.The following are the types of functions available. This code will always be the first 4 letters of the SMS.

1. EWBG - E-way Bill Generation by Supplier
2. EWBT - E-way Bill Generation by Transporter
3. EWBV - E-way Bill Vehicle Number Updation
4. EWBC - E-way Bill Cancelation
5. EWBU - E-way Bill Update the Transporter
6. EWBR - E-way Bill Rejection
7. EWBL - E-way Bill Generation by any other party

For example, a supplier from Mumbai is sending goods worth Rs. 50,00,000 bearing HSN 9401 against invoice number 1234 dated 25 January 2023 to a buyer in Bangalore with GSTIN 29AAAXX****D1ZK at a destination bearing pin code 560001, which is approximately 1050 kilometres away through vehicle number MH00XX1234.The following SMS can be sent to 7738299899 to generate an e-way bill from the registered mobile number of the supplier:
EWBG OSUP 29AAAXX****D1ZK 560001 1234 25/01/2023 5000000.00 9401 1050 MH00XX1234.Here is the format of an SMS request for generating the e-way bill by a supplier based on the above SMS request was developed.The SMS is sent in the following format, with each parameter having a code - <<4 letter code for the type of function - EWBG>><<Transaction Type>><<Receiver’s GSTIN><<Pin code of delivery destination>><<Invoice Number>><<Invoice Date>><<Total Value of Goods>><<HSNCode of Goods>><<Approximate Distance to Destination>><<Vehicle Number>>Here, the type of code will be fixed, which is EWBG.
The transaction type can be any of the following codes:

1. OSUP – Outward Supply,
2. OEXP – Outward Export,
3. OJOB – Outward Job Work,
4. OSCD – Outward SKD/CKD,
5. ORNK – Outward Recipient Not Known,
6. OFOU – Outward For Own Use,
7. OEOF – Outward Exhibitions & Fairs,
8. OLNS – Outward Line Sales,
9. OOTH – Outward Others
10. ISUP – Inward Supply,
11. IIMP – Inward Import,
12. ISCD – Inward SKD/CKD,
13. IJWR – Inward Job Work Returns,
14. ISLR – Inward Sales Returns,
15. IEOF – Inward Exhibitions & Fairs,
16. IOTH – Inward Others
17. IFOU – Inward For Own Use

When the type of function is EWBT - E-way Bill Generation by Transporter, the format of the SMS is <<4 letter code for the type of function - EWBT>><<TransactionType>><<Supplier’s GSTIN>><<Receiver’s GSTIN><<Pin code of delivery destination>><<Invoice Number>><<Invoice Date>><<Total Value of Goods>><<HSNCode of Goods>><<Approximate Distance to Destination>><<Vehicle Number>>When the type of function is EWBV - E-way Bill Vehicle Number Updation, the format of the SMS is <<4 letter code for the type of function - EWBV>><<E-way Bill Number>><<Vehicle Number or Transport Document Number>><<Reason for Updating the Vehicle Code>><<Mode of Transportation Code Number>>The following can be the reason codes:

1. FST – First-Time Vehicle
2. BRK – Breakdown,
3. TRS – Transshipment
4. OTH – Others

The following can be the mode of transportation code numbers1- Road2- Rail3- Air4- Ship Click here for the complete user manual specifying the codes to generate, cancel or update an e-way bill number by SMS.

An e-way bill’s validity depends on the distance that the goods are transported for. This time is calculated from the date and time at which the e-way bill was generated. For any cargo that exceeds the dimensions of the vehicle carrying it (over-dimensional cargo), the e-way bill is valid for 1 day if the distance is less than 20 kilometers. For every additional 20 kilometers of distance to the destination, an additional 1 day is added to the validity of the e-way bill. For all other types of cargo that are not over-dimensional, the e-way bill is valid for 1 day for a distance of fewer than 200 kilometers. For every additional 200 kilometers of distance to the destination, an additional 1 day is added to the validity of the e-way bill.

1. If the goods are transported from the place of the consignor to the place of the transporter to be transported to the final destination where the distance is less than 50 kilometers and is within the same state or union territory, Form GST EWB-01 Part B does not have to be filled.
2. If the vehicle that is transporting the goods is not a motor vehicle.
3. If the goods are being transported through Customs clearance and have the Customs seal.
4. Cargo in transit to or from the countries Bhutan or Nepal.
5. Goods that come under the Ministry of Defense.
6. Empty cargo containers.
7. Transportation of goods for the purpose of being weighed - however, a delivery challan must be present, and the distance should be less than 20 kilometers.
8. Movement of goods through railways if the goods come under the jurisdiction of the Center or State governments.
9. Specific goods exempted by GST rules.

Ever since its implementation in 2018, there has been a positive response to the generation of e-way bills. With a consolidated and clear mechanism around the movement of goods, the GST regulations have managed to create a smooth and transparent system for businesses and consumers.Ready to make the most of your money? Start your tax planning journey now!