KUMAR & GOPI


CHARTERED ACCOUNTANTS



FAQs ON E-WAY BILL



M. Amruth Kumar
P. Sai Krishna





  • E-Way Bill is an electronic way bill for the movement of goods that can be generated on the E-Way Bill Portal. Goods of more than RS 50,000 (Single Invoice, bill/delivery challan) in value in a vehicle cannot be made by a registered person without an E-Way bill.

  • 1. Who can generate the e-way bill?

  • The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for the movement of goods for his clients. Any person can also enroll and generate the e-way bill for the movement of goods for his/her own use.

  • 2. What are the pre-requisites to generate the e-way bill?

  • The pre-requisite for the generation of an e-way bill is that the person who generates the e-way bill should be a registered person on the GST portal and he should register in the e-way bill portal. If the transporter is not a registered person under GST it is mandatory for him to get enrolled on the e-waybill portal (https://ewaybillgst.gov.in) before the generation of the e-way bill. The documents such as tax invoices or bill of sale or delivery challan and the Transporter’s Id, who is transporting the goods with the transporter document number or the vehicle number in which the goods are transported, must be available with the person who is generating the e-way bill.

  • 3. Whether e-way bill is required for all the goods that are being transported?

  • The e-way bill is required to transport all the goods except those exempted under the notifications or rules. Movement of handicraft goods or goods for job-work purposes under specified circumstances also requires an e-way bill even if the value of the consignment is less than fifty thousand rupees. Kindly refer to the e-way bill rules for other exemptions.

  • 4. If there is a mistake or wrong entry in the e-way bill, what has to be done?

  • If there is a mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected. The only option is the cancellation of the e-way bill and generate a new one with the correct detail.

  • 5. Is there any validity period for the e-way bill?

  • Yes. The validity of the e-way bill depends upon the distance the goods have to be transported. In the case of regular vehicles or transportation modes, for every 100 KMs or part of its movement, one-day validity has been provided. And in the case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one-day validity is provided. And this validity expires on the midnight of the last day.
  • EXAMPLE:-
  • (i) Suppose an e-way bill is generated at 00:04 hrs. on 14th March. Then the first day would end at 12:00 midnight on 15 -16 March. The second day will end at 12:00 midnight on 16 -17 March and so on.
  • (ii) Suppose an e-way bill is generated at 23:58 hrs. on 14th March. Then the first day would end at 12:00 midnight on 15 -16 March. The second day will end at 12:00 midnight on 16 -17 March and so on.

  • 5. What has to be entered in the GSTIN column, if the consignor or consignee is not having GSTIN?

  • If the consignor or consignee is an unregistered taxpayer and not having GSTIN, then the user has to enter ‘URP’ [Unregistered Person] in the corresponding GSTIN column.

  • 7. How to generate an e-way bill for multiple invoices belonging to the same consignor and consignee?

  • If multiple invoices are issued by the supplier to the recipient, that is, for the movement of goods of more than one invoice of the same consignor and consignee, multiple EWBs have to be generated. That is, for each invoice, one EWB has to be generated, irrespective of the fact whether the same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one EWB. However after generating all these EWBs, one Consolidated EWB can be prepared for transportation purposes, if goods are going in one vehicle.

  • 8. What has to be done, if the validity of the e-way bill expires?

  • If the validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstances of ‘exceptional nature and trans-shipment’, the transporter may extend the validity period after updating the reason for the extension and the details in PART-B of FORM GST EWB-01.

  • 9. Who can extend the validity of the e-way bill?

  • The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of the validity period, can extend the validity period.

  • 10. How to extend the validity period of an e-way bill?

  • There is an option under the e-way bill to extend the validity period. This option is available for extension of the e-way bill before 8 hours and after 8 hours of expiry of the validity. Here, the transporter will enter the e-way bill number and enter the reason for requesting the extension, from a place (current place), the approximate distance to travel, and Part-B details. It may be noted that he cannot change the details of Part-A. He will get the extended validity based on the remaining distance to travel.

  • 11. What is the Part-A Slip?

  • Part-A Slip is a temporary number generated after entering all the details in PART-A. This can be shared or used by the transporter or yourself later to enter the PART-B and generate the E-way Bill. This will be useful, when you have prepared an invoice relating to your business transaction, but don’t have the transportation details. Thus you can enter invoice details in Part A of the e-way bill and keep it ready for entering details of the mode of transportation in Part B of the e-way bill.

  • 12. Whether Part-B is must for an e-way bill?

  • E-Way bill is complete only when Part B is entered. Otherwise, a printout of EWB would be invalid for the movement of goods. Filling up of Part-B of the e-way bill is a must for the movement of the goods, except for within the same state movement between the consignor place and the transporter place, if the distance is less than 50 Km.

  • 13. I have already registered in GST Portal. Whether I need to register again on the e-Way Portal?

  • Yes. All the registered persons under GST need to register on the portal of e-way bill namely: www.ewaybillgst.gov.in using their GSTIN. Once GSTIN is entered, the system sends an OTP to his registered mobile number, registered with GST Portal and after authenticating the same, the system enables him to generate his/her username and password for the e-way bill system. After the generation of a username and password of his/her choice, he/she may proceed to make entries to generate an e-way bill.

  • 14. What is TRANSIN or Transporter ID?

  • TRANSIN or Transporter id is 15 digits unique number generated by the EWB system for unregistered transporter, once he enrolls in the system which is similar to GSTIN format and is based on state code, PAN, and Check sum digit. This TRANSIN or Transporter id can be shared by transporter with his clients, who may enter this number while generating e-waybills for assigning goods to him for transportation.
  • 15. Can the e-way bill be deleted or cancelled?
  • The e-way bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If a particular EWB has been verified by the proper officer, then it cannot be cancelled. Further, the e-way bill can be canceled if either goods are not transported or are not transported as per the details furnished in the e-way bill.



About the Authors



M. Amruth Kumar



CMA trainee



Amruth is a student of the Institute of Cost Accountants of India, and is currently undergoing his mandatory internship training. He is also a B.Com graduate.



P. Sai Krishna



CMA Trainee



Sai is a student of the Institute of Cost Accountants of India. He is currently pursuing his internship.



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