- About Understanding the concept of the GST E-way bill
About Understanding the concept of the GST E-way bill
The Goods and Services Tax Electronic waybill abbreviated as The Gst E-way bills a type of electronic document that helps in the movement of goods. This document is generated on the GST portal and is required for the transportation of goods under the GST regime in India.
The bill ensures seamless goods movement and is applicable for both interstate and intrastate movement of goods. It not only helps in the movement of goods but also helps in the prevention of tax evasion. There are a few exempted categories where the E-way bill is not applicable.
A step-by-step process for registering and generating an E-way bill
One can use the official GST portal for generating E-way bills electronically or can also generate through compatible software. For generating E-way bills one must provide details like supplier and recipient GSTIN, invoice or document number, quantity, date, and transported goods details as well as transporter’s details. Mentioned below is the step-by-step process for registering an E-way bill:
- Visit the official E-way bill portal at
- Visit the official E-way bill portal at www.gst https://ewaybillgst.gov.in/Index.aspx
- Locate and click the “E-way Bill Registration” option.
- Select the appropriate registration type Regular or GSTIN-based as per your requirement.
- Provide necessary details such as GSTIN, business legal name, email address, and contact number.
- After filling in the details, enter the valid OTP that you will receive on your mobile number and email address.
- Set up a username and strong password for your E-way bill portal account.
- Now log in to the E-way bill portal using your credentials.
- Complete your profile after logging in such as a business address, principal place of business, and other business-related details.
- Verify additional details like PAN or Aadhaar OTP verification.
- If applicable register transporters on the portal by providing their details like name, address, and GSTIN.
- Once the registration process is complete you can generate your business
Eligibility criteria for E-way bill generation
Below mentioned is the general criteria for E-way bill generation:
- The registered entity involved in the movement of goods and services under the GST regime is eligible for E-way bill generation.
- It’s required for goods movement above a certain value threshold.
- The Interstate or Intrastate movement of goods is also eligible for E-way bill generation.
- Different modes of transport of goods also require E-way bill generation, mainly goods by road.
Document requirements for E-way bill registration
Mentioned below are the documents that are required for E-way bill registration:
- A valid GSTIN or Goods and Services Tax Identification Number issued by the Department of GST.
- A valid Email address is required for notifications and other related updates regarding the E-way bill registration process.
- A valid mobile number for SMS related to the E-way bill registration process.
- Necessary business registration details like legal business name and address, trade name, and contact details.
- Address proof needs to be provided like electricity or telephone bills, lease agreements, or any other address proof issued by the government.
- A valid identity proof is also required for the business identity owner or authorized signatory. Valid identity proof such as a PAN card, Aadhaar card, passport, or voter ID should be kept in view.
- Accurate business bank account details need to be provided for registration and linking your bank account for E-way bill generation.
Validity and updation of E-way bills
The validity of the E-way bill remains for a specific period depending on the distance covered. In case the goods cannot be transported because of certain circumstances the generator of the E-way bill can extend the validity online.
The E-way bill can not be modified, only its part B can be updated. In case there is some kind of wrong information, then the E-way bill can be canceled and newly generated, but this cancellation process also has a time period and within twenty-four hours from the time of generation the cancellation required should be done.
Compliance and penalties related to E-way bills
As per GST Act Non-compliance with the E-way bill can result in penalties and other fines. These penalties related to E-way bill varies depending upon the nature of the offense, below mentioned are some common E-way bill-related penalties:
- No e-way bill: It’s a type of penalty that is levied when an e-way bill is not generated for the movement of goods when required. This penalty can be approximately $135 or Rs 10,000.
- Incomplete e-way bill: this type of penalty is levied when details in the e-way bill are incorrect or incomplete. Then the penalty of Rs 10,00 or much higher than this can be imposed by the law.
- Contravention of Rules: this is another type of penalty and is imposed when the transportation of goods is done without a valid e-way bill or does not comply with the rules and regulations imposed by the authorities. A penalty of Rs 10,000 or higher than this can be imposed by the authorities.
Read More: GST Registration process in India
Registration for the GST E-way Bill is necessary Non-compliance with E-way bill can result in penalties and other fines. Its aim is to ensure proper procedure and tracking the movement of goods in order to promote transparency and curb tax evasion.
When should an E-way bill be generated?
The E-way bill should be generated before the commencement of the movement of goods.
What is EBN?
The E-way bill number is also known as the EBN.
Is it possible to extend the validity of E-way bills online?
Yes, the validity of E-way bills can be extended online if the goods can not be transported because of some circumstances.
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