How To Generate An E-Way Bill: A Comprehensive Step-by-Step Guide

The e-way bill (Electronic Way Bill) is a document required by the Indian tax authorities for the movement of goods in case the value of the goods exceeds INR 50,000. It can be generated on the GST portal and is a crucial part of GST compliance, ensuring that goods being transported comply with the GST law.

Step-by-Step Guide to Generating an E-Way Bill

1. Registration on the E-Way Bill Portal

Before generating an e-way bill, ensure that you are registered on the e-way bill portal (ewaybillgst.gov.in). If you are a registered GST taxpayer, use your GSTIN and the OTP sent to your registered mobile number for the initial login, and then create a username and password.

2. Generating New E-Way Bill

To generate a new e-way bill, follow these steps:

• Login to the E-Way Bill Portal: Enter your credentials on the e-way bill system to log in.
• Select 'Generate New' under 'E-Waybill' Option: Once logged in, click on the 'Generate New' option under the 'E-Waybill' tab.
• Enter Details in Section A: Fill in the details of the transaction, such as the GSTIN of the recipient, place of delivery, invoice or challan number, invoice or challan date, value of goods, HSN code, reason for transportation, and transport document number.
• Enter Details in Section B: This section requires the vehicle number that will carry the goods. If the transportation mode is other than by road, relevant details pertaining to transportation should be entered.
• Submit to Generate E-Way Bill: After entering all the details, click on 'Submit' to generate the e-way bill. The system will generate a unique E-Way Bill Number (EBN), which is available to the supplier, recipient, and the transporter.

Required Information for E-Way Bill Generation

• GSTIN of Supplier and Recipient
• Invoice/Challan Number and Date
• Value of Goods
• HSN Code
• Transportation Details (Mode, Vehicle Number, Transporter ID)
• Reason for Transportation

Common Mistakes to Avoid

• Incorrect GSTIN or HSN Codes: Ensure the GSTIN of the supplier and recipient and the HSN codes for goods are accurate.
• Wrong Transporter ID: If goods are transported by a third party, the correct transporter ID should be provided.
• Incorrect Vehicle Number: The vehicle number must be entered as per the prescribed format.

Legal Implications of E-Way Bill Non-Compliance

Failing to comply with e-way bill requirements can lead to legal and financial repercussions. Here's what you need to know:

Comprehensive FAQs

To further assist users, here's an expanded FAQ section addressing more specific queries related to e-way bill generation:

• Can I generate an e-way bill for goods valued less than INR 50,000?Yes, generating an e-way bill for goods valued below INR 50,000 is optional and at the discretion of the transporter or the consignor/consignee.
• How long is an e-way bill valid?The validity of an e-way bill depends on the distance the goods are transported. For every 100 km or part thereof, the validity is one day. This validity period starts from the time the e-way bill is generated.
• What should I do if the consignee refuses to accept the goods?If the consignee refuses to accept the goods, the transporter can update the e-way bill with the reason for transportation as "Goods not accepted" and can transport the goods back to the consignor within the validity period of the e-way bill.
• Is it possible to extend the validity of an e-way bill?Yes, the validity of an e-way bill can be extended. The extension must be done within 4 hours before expiry or within 4 hours after its expiry.
• How can I correct a mistake in an e-way bill?If there is a mistake in the e-way bill, it cannot be edited or corrected. The only option is to cancel the e-way bill (within 24 hours of its generation) and generate a new one with the correct details.
• Are there any exemptions from generating an e-way bill?Yes, certain goods and transactions are exempt from the e-way bill requirement, such as the transport of perishable goods like milk, meat, and fruits, and goods being transported for customs clearance from an inland container depot to a port, airport, or land customs station.
• Can I generate an e-way bill for movements within the same state? Yes, e-way bills are required for intra-state (within the same state) movements if the value of the goods exceeds the specified limit.
• What if the vehicle breaks down? If the vehicle transporting goods breaks down, you can update theWhen generating an e-way bill, users may encounter various issues. Here's how to address some of the most common problems: