How To Use E-Way Bill For Transportation

Introduction

Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very significant step in the field of indirect tax reforms in India. For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished. The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common portal. To implement the e-Way Bill system, ICT based solution is required. Hence, as approved by the Goods and Services Tax (GST) Council, a web based solution has been designed and developed by National Informatics Centre and it is being rolled out for the use of taxpayers and transporters.

E-way Bill GST Rule

•Information to be furnished by every registered person prior to commencement of the movement of goods and generation of e-Way Bill.

•Upon generation of the e-Way Bill on the common portal, a unique e-Way Bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. 

•The person in charge of a conveyance shall carry — (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-Way Bill or the e-Way Bill number.

•The details of e-Way Bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-Way Bill.

•The information furnished while generating e-Way Bill such as 1) GSTIN of recipient, 2) Place of delivery, 3) Invoice Number, 4) invoice date, 5) Value of goods, 6) HSN code, etc. shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1.

•An officer authorised by the State can intercept any conveyance to verify the e-Way Bill or the e-Way Bill number in physical form for all inter-State and intra-State movement of goods.

•A summary report of every inspection of goods in transit shall be recorded online by the proper officer in specified format within twenty four hours of inspection and the final report in specified format shall be recorded within three days of the inspection.

•Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in a specified format on the common portal    .

         Responsible For E-Way Bill

•The objective behind introducing e-Way Bill is to effectively address the expectations and concerns of the stakeholders by leveraging the use of ICT.

•The following are four responsible Person of the e-Way Bill: 

•Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.

•Recipients - Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.

•Transporters - Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers.

•Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.

         Benefit Of E-Way Bill

•The major benefits are as follows: 

•The traders need not visit tax offices to collect and submit the Way Bill forms as used to be done in VAT regimes in some states.

•Average waiting time at mobile squad reduces drastically – As the verification of the e-Way Bill is done with the common portal, it will speed up the process of verification and allowing the vehicle to pass faster.

•Self-policing by traders. A trader while uploading gives the identification of the buying trader who will also account the transaction automatically.

•Environment friendly – The need of the paper form of the multiple copies of way bill is eliminated. Hence, the tons of paper are saved per day.

•Generation of GSTR-1 returns – GSTR-1 return of the supplier is auto prepared, hence he need not have to upload the same.

•Officials saved of monotonous work collecting and matching the manual way bill with the returns of the taxpayers

Features Of E-Way Bill System

•  User friendly System – The system is user friendly with lots of easy to use operations by the users. 

•  Easy and quick generation of methods – There are a number of methods are provided using which the users can easily and quickly generate the e-Way Bills.

•  Checks and balances – The number of checks and balances have been introduced as per the requirements so that errors/mistakes of the users are eliminated.

•  Multiple modes for e-Way Bill generation – This system support different modes of e-Way Bill generation. The user can register the mode of e-Way Bill generation and use them for e-Way Bill generation.

•  Creating own masters – The user has a provision to create his own masters like customers, suppliers, products and transporters. The system facilitates to use them while generating the e-Way Bill.

•  Managing sub-users – The taxpayer or registered person can create, modify and freeze the sub-users for generation of the e-Way Bill and assign them to his employees or branches as per need. This system also facilitates him to assign the roles/activities to be played by the sub-user on the system.

•  Monitoring the e-Way Bills generated against me – The system facilitates the registered person to know the number of e-Way Bills, generated by other registered persons, against him/her. There is an option to user to reject these e-Way Bills, if they do not belong to him.

•  Generating the GSTR-1 from the e-Way Bills – Based on the e-Way Bills generated, the system pulls the GSTR-1 related information and pushes it to the taxpayers GSTR-1 returns. This avoids the taxpayers in uploading these transaction details.

•  Consolidated e-Way Bill – The system supports the transporters to prepare the consolidated e-Way Bill and hand over to the person in charge of the conveyance instead of giving the multiple e-Way Bills for movement of multiple consignments like parcel in one vehicle.

•  Enabling the unregistered transporters to use e-Way Bill – There is a provision for unregistered transporters to enrol and create a user for him to generate the e-Way Bills and update the vehicle numbers.

•  Alerting the taxpayers – The system alerts and notifies the users through the web and SMS about the various activities like new notifications, rejected EWB, verified EWB, etc.

•  QR bar code on the e-Way Bill – The QR code on the e-way bill helps for easier and faster verification of the e-Way Bill by the tax officers.

•  Integrating with RFID for tracking the movement of the e-Way Bill – The provision has been made to integrate with the RFID for tracking the movement of e-Way Bill by the tax officers, without stopping the vehicle on the road.

Extra Information

•  As the name suggests an E-Way Bill is an online bill that will be used for supply of goods under GST.

•  E-way bill will need to be issued before goods are dispatched and it would be important to carry E-way bill for the goods in transit as an authorized officer can intercept the conveyance/trucks to verify e-way bill.

•  E-way bill will ensure that unaccounted/non-tax paid goods are disallowed and restricted from moving easily.

•  The issue on E-way bill is very significant. The core of GST is to have unrestricted movement of goods across the country and make one common market.

•  Every registered person before movement of goods of consignment value exceeding Rs.50000/- shall furnish information relating to such movement of goods in Part A of FORM GST EWB-01 electronically.

•  Movement of goods can be

•  (i) In relation to supply of goods; or

•  (ii) Reasons other than supply (e.g. Supply return, for own use, job work, others etc.); or

•  (iii) Due to inward supply from an unregistered person.

•  Documents that to be carried by a person-in-charge of a conveyance

•  (a) The Invoice or bill of supply or delivery challan, as the case may be; and

•  (b) A copy of E-way bill or e-way bill number either physically or in digital form as may be notified by the commissioner.

•  Verification of Goods while in transit

•  (a) If a commissioner or any officer notify by commissioner verify the conveyance and Goods then such inspection shall be recorded online by officer in PART A of FORM GST EWB-03 within 24 hours of inspection.

•  (b) Final Report in Part B of FORM GST EWB-03 shall be recorded in 3 days of inspection.

•  (c) In a state only one-time verification is allowed unless a specific information of tax evasion is available to officer.

Validity Of E-Way Bill

Distance	Valid From	Valid For
Upto 100 Km	Date & time at which E-way Bill is generated	1 day
For Every 100 km or Part thereof thereafter	For Every 100 km or Part thereof thereafter	1 additional day

Commissioner, may extend the validity period of e-way bill subject to notification but in such case also transporter should generate another e-way bill after updating details in Part B of FORM GST EWB-01.

E-Way Bill Main Page

                             Open In Your URL- www.ewaybill.nic.in

                                                       E-Way Bill Login Page

                                                                    Login Details

                   Enter Here Your User Name, Password & Captcha Text then Click at Login

                                               Home Page Of E-way Bill System

                                            Home Page View Of E-way Bill System

                                                            Update Part B

When You Will Received Part A (E-way Bill) From Party You have to update Part B at your end.

Part B is vehicle updation form which use for vehicle number updation in E-way bill; without Vehicle number updation don’t move consignment from your end. This form is applicable in >10 KM Consignment movement (Pickup, Delivery & Transshipment)

If You have pick the material from party then provide vehicle number to him for update vehicle number in E-way Bill

                                              Procedure Of Part B Update

•      This option can be used to update the vehicle number of the e-Way Bill, if it has not been entered while generating e-Way Bill or vehicle has been changed for moved goods because of various reasons like transit movement, vehicle breakdown etc.

•      When the user selects the ‘Update Vehicle No’ sub-option under ‘e-Waybill’ option, the following screen will be displayed. In this form the user needs to check at least one option e-way bill No/ Generated Date/Generator GSTIN accordingly.

•      After entering the corresponding parameter, the system will show the list of related E-way bills for those parameters. Here, the user will click on the select for the corresponding e-way bill for the vehicle update. Next, the user will be redirected to the following form.

•      Before going for updating vehicle number, the user should have the E- Way Bill for which the user wants to update vehicle number and the new vehicle number in hand for the data entry.

•      In the vehicle updating form, the user needs to enter the vehicle number through which the transportation is being done, next the user enters the from place, the from state, from where the transportation is being done.

•      The user also needs to give the reason for which the vehicle is being changed. The system allows the user to select the reason for the transport change. Next, the user needs to enter the ‘remarks’ field. If the mode of transportation is rail, air, or ship, then the user needs to enter the transporter document number instead of the vehicle number.

Once a request for updating of vehicle number is submitted, the system validates the entered values and pops up appropriate message if there is any error. Otherwise the vehicle no is updated instantly and will be aligned with the concern e-Way Bill.

                                            Part B (1) Form

                        Enter Here E-way Bill Number For Part B Form Updation

                                                     Part B (2) Form

                      Enter the Mode , Vehicle & transporter Details in This Form.

                                                        Vehicle Details Entry Form

Tips to remember

E-way bill is not valid for movement of goods without vehicle number on it.

Once E-way bill is generated, it cannot be edited for any mistake. However, it can be cancelled within 24 hours of generation.

E- Way Bill may be updated with vehicle number any number of times.

The latest vehicle number should be available on e-way bill and should match with the vehicle carrying it in case checked by the dept.

                                                   Print Of E-way Bill

When the user selects the ‘Print EWB’ sub option under ‘e-Waybill’ option, the following screen will be displayed; the print of an e-Way Bill can be taken only by the generator and the transporter of the e-Way Bill.

After entering the e-Way Bill number, the below mentioned form will be displayed. The system shows the e-Way Bill with an option to take the print.

If We have Send Multiple Consignment in a vehicle then its necessary for generate Consolidated Bulk Way Bill.Click at Consolidated EWB Then Click at Generate New.

Consolidated Bulk E-Way Bill Part B Updation

For Updation Of Bulk E-way Bill, Select Mode Of Transport (Train, Road, Air & Ship)

Then Select From State From Where you have change the vehicle then Input City Name From Where you have send vehicle Then Enter Vehicle Number Which you are using for consignment dispatch.

After Then input all the E-way bill Number which you are sending in same vehicle (For multiple Eway Bill Click At {+} Sign).

After input all E-way Bill Click at Submit & Print the same. 

Now You Can Send Vehicle With E-way Bill & All Other Relevant Documents.

General Using Word

  For Other Details Click Here

  Regular Update Click Here

Ref. Cleartax.in, Ewaybill.nic.in, Taxguru, Ewaybill, Part B, Vehicle Updation, GST Details, Transportation, Logistics