eWay Bill GST: A Step-by-Step Guide

Eway bill gst is an electronic document that is generated for the movement of goods under the Goods and Services tax. It is a unique identification number generated by the transporter of the goods for a specific shipment or consignment.

The person involved in the movement of the goods having GST Registration should generate an eway bill gst-

• Registered Person - Any person who engages in the transport of the goods exceeds the total value of the 50000/-
• Transporter - If the Supplier does not generate an E-Way bill then the transporter need to generate it while carrying goods through rail, road or air, etc. or not generated by the Supplier.
• Unregistered Transporter - When they register on the e-way bill portal, a Transporter ID will be given to them.

eway bill gst is generated by the supplier or transporter

• SMS based facility
• Web-based e-way bill system
• Services of a GSP (GST Suvidha Provider)

• Registration - Under Goods and Services Tax enter the required login credentials for the E-Way bill portal. GST Registration is a must.
• E-way Bill Portal is Accessed - From the main menu select E-Way billing then Generate New to generate a new E-Way Bill.
• Enter item Detail - Detail related to the goods that are transported are entered like quantity, description, HSN/SAC Code, unit, and value.
• Detail of the transport is entered -Detail such as destination distance approximately, mode of the transport, detail of the transporters and many others.
• Generation of the Eway bill gst - After the submission of the required detail. Select SUBMIT to create the EWB.
• E-Way bill generated after consolidation - Consolidated bill having all detail on the transaction by providing E-Way Bill Number then submit on the Submit button.

There are many documents that are required to generate Eway bill gst as mentioned below -

• Transporter ID or Transport document Number and date - If goods are Transported by ship, air, or rail.
• Vehicle Number or Transport ID - If goods are transported by Road
• Challan or Invoice or Bill of supply - For Consignment Goods

• The distance that goods will transport will decide the validity of the e-way bill.
• The date of the generation of the e-way bill calculates the validity of the e-way bill.

The validity of the Eway bill gst is calculated as followed -

The period expires at midnight of the day after the date of generation of the E-Way bill.

A load that exceeds the dimensional restrictions set forth in rule 93 of the Central Motor Vehicle Rules, 1989, enacted according to the Motor Vehicles Act, 1988 (59 of 1988), is referred to as "over-dimensional cargo."

The generation of the required E-way is not required as mentioned below -

• Used personal and household effects
• Kerosene oil sold under PDS
• Postal luggage moved by the Postal Service
• Liquefied petroleum gas for sale to clients in the domestic and non-domestic exempt categories (NDEC)
• Metals clad with precious metal and precious metals, precious or semi-precious stones, and Natural or cultured pearls
• Currency
• Coral, unworked (0508) and worked coral (9601)
• Used personal and household effects
• Alcoholic liquor for human consumption
• Supplies included in the Schedule III of the Act are not required to generate an E-Way bill.
• Transport of exempted goods
• Transport of empty cargo containers
• Non Motorized conveyance is used in the transportation of goods.
• Goods transported from Bhutan or Nepal are transit cargo
• Under custom seal or custom supervision transport of the goods
• The state or Central Government is acting as a consignor in the transport of the goods by rail.
• Ministry of Defence acts as a consignor in the movement of goods

E- Way bill GST needs to be canceled within 72 hours of generation. If it is not canceled within the specified limit then the E-way bill GST is deemed to be accepted.

Eway bill gst is generated with the purpose to generate digital documents which include the detail of the goods. E-Way Billing with a value of more than 50000 on the GST Portal. Eway bill gst includes the detail of the consignment like goods that are transported, mode of transport, value, origin place, destination, detail of the vehicle, validity period, and parties’ GSTIN. Eway bill gst electronically generated has to be carried by one who is in charge of the transportation such as recipient, supplier or the transporters.