The Central Board of Indirect Taxes & Custom had published a new notification about the E-Invoice Under GST, which contains the new rules of electronic invoicing.
Who should comply with e-Invoicing and Roadmap Notified?The government mandated e-invoicing to avoid GST tax evasion. The first Committee was set up in May 2019 to discuss the usability of e-invoicing and its implementation plan in India, considering global implementations. Since then, several to be mandatory from 1st April 2020 but was later pushed by the GST Council, and finally, it became live drafts were issued, and finally, the e-invoice scheme was introduced in January 2020. E-invoicing was supposed from 1st October 2020 in a phased manner.
In the first phase, companies with turnover higher than 500 crore had to issue e-invoices from 1st October 2020. In the second phase, companies with turnover greater than 100 crore had to issue e-invoices from 1st January 2021. In the third phase, companies with turnover higher than 50 crore must issue e-invoices from 1st April 2021.
The Central Board of Direct taxes and Customs (CBIC) has made the e-invoicing system amndatory for taxpayers with a turnover higher than 20 crore from 1st April 2022 vide Notification No. 01/2022 – Central issued on 24th February, 2022.
E-Invoice stands for the electronic invoice which is issued by the Business and Corporate regarding the buying and purchasing of the products. It prescribes the standard format creating an invoice; E-invoice system basically authenticates the Business-to-business invoices, which makes the system more and more user-friendly. The invoices which are created between two corporations or businesses are authenticated electronically by the Goods & Services Tax Network.
Invoice Registration Portal which is managed by Goods & Services Tax Network issues an identification number for every single generated invoice. E-invoice under GST has various advantages, it helps in auto reporting Goods and Service Tax returns and it also helps to generate e-way bills or invoices when required. Out of these, two advantages are first to simplify the transaction methods and second is that it helps in reduction of billing process cost.
What happens if an e-invoice is not generated?Non-generation of e-invoice is an offence and attracts penal provisions. It attracts heavy penal provisions of up to 10,000 per invoice. Further, incorrect invoicing can lead to a penalty of 25,000 per invoice.Other than penal provisions, if a taxpayer delays in generation of e-invoice-
‘E-invoicing’ or ‘electronic invoicing’ is a system where in the tax payer will upload his invoice details and register his supply transaction on the Government Invoice Registration Portal (IRP)and get the Invoice Reference Number (IRN) generated by the IRP system. That is, the tax payer will first prepare and generate his invoice using his ERP/accounting system or manual system and then upload these invoice details to IRP and get the unique reference number, known as IRN. It is clarified again that the e-invoice does not mean preparation or generation of tax payer’s invoice on government portal but it is only intimating the government portal that invoice has been issued to the buyer, by registering that invoice on the government portal.
The basic aim behind adoption of e-invoice system is to reduce the submission of multiple statements and details by the tax payers and help the purchaser to get the Input tax credit easily.Registration of e-invoice of generation of IRN is the responsibility of the supplier, who will be required to report the invoice details to e-invoice system, which in turn will generate a unique Invoice Reference Number (IRN).
The taxpayers having aggregate turnover of 20 crore and above have to register at e-invoice system and generate IRN.
The taxpayers need to report the following documents to the e-invoice system.
The ‘Invoice Status of Taxpayer’ under Search can be used to know the status of enablement of your GSTIN for generation of IRN.
All the registered users under GST who wish to generate IRN need to register on E-invoice system using his 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-invoice system. After generation of username and password of his/her choice, he/she may proceed to make entries to generate IRN. Users who are already registered on the e-way bill portal need not to again register on the e-invoice system. User can use EWB login credentials to login at e-invoice system.
The Invoice Reference Number (IRN) is a unique number (also known as hash) generated by the e-invoice system using a hash generation algorithm. For every document such as an invoice or debit or credit note to be submitted on the e-invoice system, a unique 64 characters Invoice Reference Number (IRN) shall be generated which is based on the computation of hash of GSTIN of supplier of document (invoice or credit note etc.), Year and Document type and Document number like invoice number. This shall be unique to each invoice and hence be the unique identity for each invoice for the entire financial year in the entire GST System for a taxpayer.
Once the e-invoice system has validated and registered an IRN, it will be made available to the taxpayer for reference on e-invoice system for only 24 hours. The IRP after registering the invoice will share a digitally signed e-invoice for record of the supplier. You can download the invoice for further use and action. The digitally signed invoice is one which has been digitally or electronically signed by the IRP after receiving the invoice upload from the supplier. That is, the government is authenticating the genuineness of the invoice submitted/registered by the tax payer.
Anyone can verify the authenticity or the correctness of e-invoice by uploading the signed JSON file or Signed QR Code into e-invoice system. The option ‘Verify Signed Invoice’ under Search option can be selected and the signed JSON file can be uploaded and verified. Similarly, the QR Code Verify app may be downloaded and used to verify the QR Code printed on the Invoice.
The pre-requisite for generation of e-invoice is that the person who generates e-invoice should be a registered person on GST portal and e-invoice system or e-way bill system. The documents such as tax invoice or Debit Note or credit Note must be available with the person who is generating the e-invoice. If a user is generating Bulk invoices, then he/she should have a valid JSON file as per the e-invoice schema to upload on the e-invoice system or he/she has to integrated with API interface and generate the IRN.
The different supply types that can be reported are
Many of the businesses have multiple places of business or head office and branch at different locations or work remotely from the principal place of business. Generating IRN with a single login may be a challenge for them. To overcome this challenge business can create multiple sub-users. A sub-user can use the same login credentials created originally and perform the actions as per the access that is given to them. For example, a sub-user may be allowed to generate IRN and restricted to accept IRN.
Most of the times, the tax payer or authorized person himself cannot operate and generate IRN’s. He will be dependent upon his staff or operator to do that. He would not like to avoid sharing his user credentials to them. In some firms, the business activities will be operational 24/7 and some firms will have multiple branches. Under these circumstances, the main user can create sub-users and assign the roles to them. He can assign generation of IRN or report generation activities based on requirements. This facility helps him to monitor the activities done by sub-users. However, the main user should ensure that whenever employee is transferred or resigned, the sub-user account is frozen / blocked to avoid mis-utilization.
For every principal/additional place of business, user can create maximum of 10 sub-users. That is, if tax payer has only (one) principal business place (and no additional place of business), he can create 10 sub-users. If tax payer has 3 additional places and one principal place of business (i.e. 4 places), then he can create 40 (4 X 10) sub users.
The e-invoice system gives an option to the taxpayer to freeze the sub-user i.e. Disable the sub-user from using facilities on the e-invoice system.
The registered person can generate the IRN from his account from any registered business place. However, he/she needs to enter the address accordingly in the e-invoice form. He/she can also create multiple sub-users and assigned to these places and generate the IRN accordingly.
The user is allowed to generate report on daily basis. Because of criticality of the system for performance for 24/7 operation, the reports are limited to be generated for a day. The user can change date and generate the report for that date. Hence, the user is advised to generate report daily and save in his system.
GST Invoices are issued by businesses that are GST registered. The sellers must maintain a particular GST invoice format while sending GST-complaint bills to the clients. Vendors registered with the GST council and have their own GST Identification Number (GSTIN) tend to provide the bills of purchase in the GST invoice format. GST invoice format has to be maintained mandatorily for every GST bill sent to the buyer from the seller. A GST bill format includes the likes of the following:
Additionally, a GST invoice includes information such as the item's description in terms of physical dimensions, number of units, supplier's signature, and the monetary value attached. However, if the customer does not have a GSTIN number and the amount of the product exceeds 50,000, then the GST bill should carry the name of the recipient, their address, delivery address, and the name of the state along with its code.
There are particular and definite limitations on time limits that are to be kept in mind while issuing a GST invoice, as per the rules laid out for issuing GST invoices.
Yes, invoices that are issued for the purpose of GST calculations can be revised. Every individual or business entity that is registered with the GST council will need to apply for a provisional registration prior to obtaining a certificate for a permanent one.
How many invoice copies are supposed to be issued per case?
From April 1, 2022, all companies registered under GST will be required to use e-invoice for B2B transactions, according to the Finance Secretary. E-invoicing was made available to the registered taxpayers with a turnover of more than 20 Crores in any previous financial year and because of this, there have been few changes made to the existing GST system to simplify and reduce the burden ofcompliance on the taxpayers.
The main advantage of e-invoicing is that it allows for a completely integrated flow from one company's ERP system to another, resulting in less invoice mismatches during reconciliation.
Various domains under GST such as e-Way Bill System, Reverse Charge, Reporting of Invoices, availing Tax Credits, etc. are going to be impacted by e-Invoicing. Widely, the supplier creates the e-Way Bill but for exceptional cases, the transporter & the recipient can also create e-Way Bills, given that the creator must be registered under GST.
An e-Way Bill generation is an excellent compliance tool that helps keep the transportation process on track with the GST Rules, hence reducing the chances of Tax Evasion. Non-Compliance with the e-Way Bill Rule attracts penalties (minimum of 10,000), seizure, detention & confiscation of goods, leading to monetary losses for Businesses.
For example Mr. Arvind creates a B2B Sales Invoice against a purchase that he made for his Business.Under e-Invoicing, he needs to upload this Invoice to the unified Invoice Registration Portal.The Portal will verify if all the mandatory fields & values in the Invoice & correct.Upon successful validation, the IRP will generate a unique code- Invoice Reference Number & a Bar Code for the Invoice, turning it into an e-Invoice.
Note- In case of errors, the IRP will notify you & highlight the errors for your reference; you can rectify them & re-upload the Invoice.From here the e-Invoice data will be transferred to the e-Way Bill Portal, GST Portal & to the recipient if their e-mail ID is mentioned.After the successful creation of e-Invoice, the data will be available on the IRP for the next 24 hours. In case of any errors, the e-Invoice cannot be rectified, you must cancel it.
This too you need to do within 24 hours from the time of IRN generation.This simplifies work up to a large extent by automating most of the process. This also reduces the chance of errors & enhances accuracy.But the major function of the e-Invoicing System is increased transparency & accuracy in invoice management to reduce Tax Evasion.
Note - contrary to what its name suggests, e-Invoicing is in fact applicable to other important documents such as Credit Notes, Debit Notes, B2G (Business to Government) Invoices, Export Invoices & Reverse Charge Invoices as well.
The idea of e-invoicing is not new. Electronic invoices have been around for 30 years, using electronic data interchange (EDI) and XML formats. More recently, the main driver behind e-invoicing adoption has come from a government level.In Europe – the world’s most active region with regard to e-invoicing – a series of legislation has been created to promote the uptake of e-invoicing across the European Union. In fact, as of April 2020, EU countries are required to transpose the European Union’s e-Invoicing Directive into their national laws and comply with its associated standards.The concept of the online e-way bill under GST was to abolish the Border Commercial Tax Post to avoid tax evasion in India. Hence, it is crucial to know every aspect related to the e-way bill system under GST. The E-Way bill system is important for both the government as well as the business industry. Modern-day businesses are complex, complicated and maze-like structures. The latest developments in technology have created more challenges for a business owner, and simultaneously made some of the associated processes simpler.
The motive behind bringing these changes to the system is to ease up compliance & bring the Way Bill System further inside the GST Regime. To feed this agenda, the Government has also linked e-Way to GST Return Filing. Apparently, generation of way bills will be blocked for the taxpayers who have two or more consecutive GST Returns Pending to be filed.The Government is also considering to reconcile the e-Way Bill data with the data of GSTR-1 to cross verify if there were proper Way Bills against Invoices & vice versa.And now, there is the linking of e-Way Bill with the e-Invoicing system to make the process more thorough & revised. As automation will reduce manual entry & the errors, that follow the process, making the process more accurate.
As a result of all the system modification, there are going to be a few effects-
These effects are for the benefit of the Businesses as well as for the Government.
E-Invoice is a system in which B2B invoices are authenticated electronically by GSTN for further use on the common GST portal. Under the electronic invoicing system, an identification number will be issued against every invoice by the Invoice Registration Portal (IRP) to be managed by the GST Network (GSTN).
On uploading the invoice, a unique Invoice Reference Number (IRN) will be issued against each invoice.Non-generation of e-invoice will imply non-intimation of supply transactions to the government. Any invoice issued by the applicable taxpayer without the IRN is considered invalid invoice under the GST law.
Businesses will now have to get their systems integrated with the government’s invoice registration portal for a seamless generation of Invoice Reference Number (IRN) for every B2B invoice. They will also have to make changes in their accounting software to comply with the e-invoice scheme. Generating e-invoices will impact the business processes as follows-
The business will now have to identify transactions to which e-invoicing may apply and segregate them accordingly for compliance.
Businesses will have to maintain a vendor and customer master to incorporate additional information for invoices like bank details and payee details.
Businesses will have to make changes in the GST return preparation process since the B2B supplies can be auto-populated in the returns, and B2C supplies are manually updated.
Businesses will have to decide whether they want to comply with e-invoicing via API integration, offline utilities like GePP, or integrate via GSP (GST Suvidha Provider)
The biggest challenge that the businesses will face is to engage themselves in the continuous generation and capturing of IRNs. Big retailers generate thousands of B2B invoices in a day. They cannot make the customers wait till the time e-invoice is generated. Such businesses need to utilize the services of GSP for smooth implementation.
Therefore, ‘e-Invoicing’ or ‘electronic invoicing’ is a system in which B2B invoices is authenticated electronically by GSTN for further use on the common GST portal. Under the electronic invoicing system, an identification number will be issued against every invoice by the Invoice Registration Portal (IRP), managed by the GST Network (GSTN). The National Informatics Centre launched the first IRP at einvoice1.gst.gov.in.All invoice information will be transferred from this portal to both the GST portal and e-way bill portal in real-time. Therefore, it will eliminate the need for manual data entry while filing GSTR-1 returns and generation of part-A of the e-way bills, as the information is passed directly by the IRP to the GST portal.
Earlier when invoices were generated, many people used fake invoices to avoid tax and commit fraud, which was a major issue for the government. Mechanism of e-Invoicing was proposed in order to put an end to these practices by mandating the e-Invoices from government portal.
Key benefits of e-Invoicing:Invoice can be created by proper accounting or billing software which should be according to the format of e-Invoicing. Using standard hash-generation algorithm, unique invoice number which is Invoice Reference Number can be generated by supplier. The Invoice Registration Portal will validate the Invoice Reference Number and authenticate the file against central registry of GST to avoid any duplication. After successful verification, the invoice will be updated with IRP’s digital signature and QR code will be added on JSON file. Furthermore, the uploaded data will be shared with E-way bill and GST system.
The E-Invoicing API specifications were released on 5th August on sandbox for testing and the production begins from 15th August 2020. Also, from now on E-invoicing and E-way Bill generation can take place simultaneously as well.
Under the e-invoicing mandate, invoices that the taxpayers generate need to be registered on the official e-invoicing portal set up by the Government called as Invoice Registration Portal (IRP) in response of which an Invoice Registration number (IRN) is generated unique to every invoice. As a step ahead, the Government has streamlined the generation of E-way Bill with E-Invoicing. And IRP can be used to generate not only IRN but also E-way bills, for the documents which qualify. Thus, depending on the data sent, the IRP system will return IRN or E-way Bill Number or both.
NIC has issued the below guidelines for the taxpayers whose turnover exceeds 20 crore:
The e-invoice system requires intimation of all the B2B supply transactions to the government by way of uploading invoice on the IRP (invoice registration portal). A taxpayer can first generate an invoice or the debit or credit note on his accounting software/ERP.
Thereafter, he/she must upload the invoice on the IRP. On uploading the invoice, a unique Invoice Reference Number (IRN) will be issued against each invoice. Non-generation of e-invoice will imply non-intimation of supply transactions to the government. Any invoice issued by the applicable taxpayer without the IRN is considered invalid invoice under the GST law. In other words, it is regarded as a non-issue of invoice and thus attracts various penalties as listed in the next section.
The most significant benefit of e-Invoicing for taxpayers related to SEZs’, Exports and Deemed Exports is the automated refund of GST Input Tax Credit (ITC), and GST already paid on exports. The GST and ICEGATE systems are expected to share the information between them electronically, and this will result in lesser compliance. Claiming of refunds is currently one of the challenges faced by the businesses.
The e-Invoice API (Application Programming Interface) access mechanismThere are several ways in which the taxpayer’s system can interact with the IRP for IRN generation:
All invoice information is transferred from e-nvoice1.gst.gov.in portal to both the GST portal and e-way bill portal in real-time. Therefore, it eliminates the need for manual data entry while filing GSTR-1 return as well as generation of part-A of the e-way bills, as the information is passed directly by the IRP to GST portal.
Businesses will have the following benefits by using e-invoice initiated by GSTN:
It will help in curbing tax evasion in the following ways:
E-Invoicing does not imply the generation of invoices on the GST portal. Instead, e-invoicing involves the submission of an already generated standard invoice on a common e-invoice portal. Thus, it automates multi-purpose reporting with a one-time input of invoice details.
Documents become tax compliant on real time basis
Single source of truth for fiscal purposes
Compliance becomes part of natural business process and supply chain system
Real time auto-population of invoice details into return
Simultaneous generation of e-way Bill, where required
E-invoicing can mitigate fraudulent practices in GST, especially the menace of fake invoices.
Gives fillip to initiatives like ‘invoice financing’ by enabling use of invoice as collateral, especially by small and medium businesses (e.g. TReDS)
Paves way for inter-operability among businesses, i.e. by allowing direct transmission of invoices in structured digital format from one finance system to another
Eliminates data entry errors
Reconciliation issues get reduced
Disputes among transacting parties get reduced
Faster payment cycles
Processing cost gets reduced
Better Internal Controls
Enhances overall efficiency of businesses
The key benefits for buyers, suppliers and managers include:
Significant cost and time savings can be achieved by removing paper and manual processing from your invoicing. But the real benefits of e-invoicing come with the level of integration you can achieve, not only with your trading partners but also between your invoicing software and other business systems. For accounts payable (AP) in particular, integrating e-invoices directly into the AP automation solution further drives touch less invoice processing - which frees up time and resources for more value-adding and strategic tasks.
Starting to send and receive e-invoices can be an excellent first step of your organization’s digital transformation journey, and a critical step in ensuring that your business operations are efficient and scalable to support future growth.
What is the current system in place for issuing invoices?Currently, businesses generate invoices through various software and the details of these invoices are manually uploaded in the GSTR-1 return. Once the respective suppliers file the GSTR-1, the invoice information is reflected in GSTR-2A for the recipients for viewing only. On the other hand, the consignor or transporters must generate e-way bills by again importing the invoices in excel or JSON manually.
Under the e-invoicing system (to be implemented from 1st October 2020), the process of generating and uploading invoice details will remain the same. It will be done by importing using the excel tool/JSON or via API integration, either directly or through a GST Suvidha Provider (GSP). The data will seamlessly flow to GSTR-1 preparation and for the e-way bill generation too. The e-invoicing system will be the key tool to enable this.
As per Rule 48(4) of CGST Rules,
After following above ‘e-invoicing’ process, the invoice copy (with QR Code containing inter alia, IRN) issued by the notified supplier to buyer is commonly referred to as ‘e-invoice’.Invoice issued by the notified person in any other manner shall not be treated as an invoice. (Rule 48(5))Where e-invoicing is applicable, issuing of invoice in duplicate/triplicate is not required (Rule 48(6))
Taxpayers continue to create their GST invoices on their own Accounting/Billing/ERP Systems
Necessary changes on account of e-invoicing requirement (i.e. to enable reporting of invoices to IRP and obtain IRN), will be made by ERP/Accounting and Billing Software providers in their respective software.
Not voluntary; only those above specified turnover are enabled to report invoices on IRP
On fulfillment of prescribed conditions, the obligation to issue e-invoice in terms of Rule 48(4) (i.e. reporting invoice details to IRP, obtaining IRN and issuing invoice with QR Code) lies with concerned taxpayer.However, as a facilitation measure, taxpayers who had crossed the prescribed turnover from 2017-18 onwards were enabled to report invoices to IRP. Note that the listing is based on the turnover of GSTR-3B as available in GST System.One can search the status of enablement of a GSTIN on e-invoice portal: https://einvoice1.gst.gov.in/ Search > e-invoice status of taxpayer
This listing is based on the turnover of GSTR-3B as reported to GST System. So, it has to be noted that enablement status on e-invoice portal doesn’t mean that the taxpayer is supposed to do e-invoicing. If e-invoicing is not applicable to a taxpayer, they need not be concerned about the enablement status and may ignore it.In case any registered person, is required to do e-invoicing but not enabled on the portal, he/she may request for enablement on portal: ‘Registration -> e-Invoice Enablement’.
Invoice Registration Portal (IRP) is the website for uploading/reporting of invoices by the notified persons. Vide notification no. 69/2019-Central Tax dated 13.12.2019, ten portals were notified for the purpose of preparation of the invoice in terms of Rule 48(4). The first Invoice Registration Portal (IRP) is already active and can be accessed at: https://einvoice1.gst.gov.in/
Multiple Invoice Registration Portals (IRPs) will be established to ensure uninterrupted availability. IRP will only be a pass-through portal. It will not store or archive e-invoice data.
Reporting: No prescribed time window for reporting to IRP
Cancellation:Along with signed invoice, IRP will also give a QR code (QR code will enable Offline verification of invoices using Mobile App) containing the unique IRN and below key particulars:
Notification No. 14/2020-Central Tax dated 21st March, 2020 mandates entities with aggregate turnover > 500 crores (now aggregate turnover > 20 crores) in a FY to include QR code on their B2C invoices. It is also specified that a Dynamic Quick Response (QR) code made available to buyer through digital display (with payment cross-reference) shall be deemed to be having QR code. The purpose of this Notification is to enable and encourage digital payments. It has no relevance or applicability to the e-invoicing in respect of B2B Supplies by notified class of taxpayers.
The IRP will push the relevant invoice data (payload) to GST System. The GST system will auto-populate them into GSTR-1 of the supplier.
For all the taxpayers, who are generating e-invoice, their GSTR-1 (Sections B2B, CDN, EXP, Table12) will be auto-populated with e-invoice data.
GSTR-1 Table no. | GSTR-1 Table description |
4A,4B,4C,6B,6C | B2B Invoices |
6A | Export Invoices |
9B | Credit/Debit Notes |
12 | HSN-wise summary of outward supplies |
S No | E-invoice Field name | GSTR1 field name |
1 | Supply_Type_Code | Invoice type (This Field will be used for mapping invoice to different sections of GSTR1 like B2B/SEZWOP/SEZWP/DEXP invoices will be mapped to B2B section of GSTR1) |
2 | Document_type_code | It will be used to decide CDN or other sections |
3 | Document_Num | Supplier Invoice number |
4 | Document_Date | Supplier Invoice Date |
5 | Reverse_charge | Reverse Charge |
6 | Supplier_Legal_Name | Supplier Legal Name |
7 | Supplier_trading_name | Trade Name of Supplier |
8 | Supplier_GSTIN | Supplier GSTN |
9 | Recipient_Trade_Name | Buyer Trade name |
10 | Recipient_ GSTIN | Receiver GSTIN |
11 | Place_Of_Supply_State_ Code | Place of Supply (POS) |
12 | Total_Invoice_Value_INR | Supplier Invoice Value |
13 | HSN code | HSN code (Table-12) |
14 | Quantity | Quantity (Table 12) |
15 | UQC (UOM) | UQC (Unit of Measure) of goods sold (Table 12) |
16 | GST Rate | Rate |
17 | Taxable Value | Taxable value of Goods or Service as per invoice |
18 | IGST_amt | IGST Amount as per item |
19 | CGST_amt | CGST Amount as per item |
20 | SGST_UTGST Amt | SGST/ UTGST Amount as per item |
21 | Comp_Cess_Amt_ Ad_Valorem | CESS Amount as per item |
22 | Shipping_Bill_Number | Shipping Bill Number |
23 | Shipping_Bill_Date | Shipping Bill Date |
24 | Port_Code | Port Code |
B2G API | |||
G2G API | |||
Supplier | Invoice Registration Portal | GST System | Buyer |
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The following are the stages involved in generating or raising an e-invoice.
The taxpayer must thereafter raise a regular invoice on that software. He must give all the necessary details like billing name and address, GSTN of the supplier, transaction value, item rate, GST rate applicable, tax amount, etc.
Once either of the above options is chosen, raise the invoice on the respective ERP software or billing software. Thereafter, upload the details of the invoice, especially mandatory fields, onto the IRP using the JSON file or via an application service provider (app or through GSP) or through direct API. The IRP will act as the central registrar for e-invoicing and its authentication. There are several other modes of interacting with IRP, such as SMS-based and mobile app-based.IRP will validate the key details of the B2B invoice, check for any duplications and generate an invoice reference number (hash) for reference. There are four parameters based on which IRN is generated:
IRP generates the invoice reference number (IRN), digitally signs the invoice and creates a QR code in Output JSON for the supplier. On the other hand, the seller of the supply will get intimated of the e-invoice generation through email (if provided in the invoice).
IRP will send the authenticated payload to the GST portal for GST returns. Additionally, details will be forwarded to the e-way bill portal, if applicable. The GSTR-1 of the seller gets auto-filled for the relevant tax period. In turn, it determines the tax liability.
A taxpayer can continue to print his invoice as being done presently with a logo. The e-invoicing system only mandates all taxpayers to report invoices on IRP in electronic format.
E-invoice is a new concept in India. Thus, businesses will have to take certain steps for the smooth implementation of e-invoicing:
Documents covered | Supplies Covered |
Invoices | Supplies to registered persons (B2B) |
Credit Notes | Supplies to SEZs (with/without payment) |
Debit Notes | Exports (with/without payment) |
Deemed Exports |
Where Applicable | Where Not Applicable |
For Registered persons whose aggregate turnover (based on PAN) in any preceding financial year from 2017-18 onwards, is more than prescribed limit (as per relevant notification) i.e. Has a turnover of 20 crore or more (based on PAN) in the previous financial year. | Supplies to Govt. department having a GSTIN (as entity supplying goods/services/ deducting TDS) |
Invoices between two different GSTINs under same PAN | Supplies to Government Departments where they don’t have any registration under GST |
Invoices issued by notified person for supplies made by him but attracting reverse charge under Section 9(3) | When notified persons receive supplies:
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Issues B2B invoices. | B2C invoices issued by notified persons are not under the purview of e-Invoicing currently. |
Supplies goods or services or both to a registered person (recipient or transporter of supplies cannot generate e-Invoices). | NIL-rated or wholly-exempt supplies |
Taxpayers undertaking Exports (with/without payment) and Deemed Exports are liable to generate e-Invoices. | E-Invoicing is not applicable for import Bills of Entry. |
Supplies to SEZs (with/without payment) are covered under e-Invoicing. | Entities exempt from e-invoicing:
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SEZ Developers who have the specified turnover (while fulfilling the other conditions) are required to generate e invoicing under GST. | Invoices issued by Input Service Distributors (ISD) are not covered under e-Invoicing. |
DTA units are required to issue e invoice under GST applicability if other guidelines are met. | Non-GST Supplies (alcoholic liquor, Petrol, Diesel etc.) |
Persons registered in terms of Rule 14 of CGST Rules (OIDAR | |
Financial/commercial credit notes | |
High sea sales and bonded warehouse sales |
One can verify the authenticity or correctness of e-invoice by uploading the signed JSON file or Signed QR Code (string) on e-invoice portal:
It is the taxpayer’s obligation to:
However, as a facilitation measure, the Government has enabled the invoice reporting on IRP for taxpayers who have had an annual turnover more than 500 crores in any financial year from 2017-18. This enablement has been made based on the turnover reported in the GSTR-3B of the taxpayer.Taxpayers can view the status of enablement of a GSTIN on the e-invoice portal.
On successful reporting of invoice details to IRP, the GST system will auto-populate them into GSTR-1 of the supplier and GSTR-2A of respective receivers.
With source marked as ‘e-invoice’, IRN and IRN date will also be shown in GSTR-1 and GSTR-2A. -population of details from e-invoices into GSTR-1 is only a facility extended to taxpayers.
The Scheme is expected to contribute significantly to achieving a USD 1 trillion digital economy and a USD 5 trillion GDP by 2025.
In self-assessment, the statutory obligation to file GSTR-1 with accurate details as per documents raised during the relevant tax period lies with taxpayer.
Where the details auto-populated into GSTR-1 from e-invoices are edited/deleted or re-uploaded afresh by the supplier, the ‘Source’, ‘IRN’ and ‘IRN date’ will be reset to blank in respective tables of GSTR- 1 and also won’t get reflected in GSTR-2A also.
So, non-appearance of IRN details in GSTR-1/2A alone shouldn’t be as used to mean that such invoices were not reported to IRP.
In case both Part-A and Part-B of e-way bill are provided while reporting invoice details to IRP, they will be used to generate e-way bill.
In case Part-B details are not provided at the time of reporting invoice to IRP, the same will have to be provided by the user through ‘e-way bill’ tab in IRP log in or e-Way Bill Portal, so as to generate e-way bill.
After generation of IRN, presently, there is no time limit for generation of e-way bill using that IRN (where applicable/desired).
However, in case any registered person, who doesn’t have the requirement to report invoices, is enabled on this portal, the same may be brought to the notice of the Government by writing an email to support.einv.api@gov.in.
The e-invoice system will generate the IRN, and then digitally sign the e-invoice and the QR code (quick response code). The QR code will enable a quick view, and validation and access of the invoices from handheld devices. The QR code will consist of the following parameters: The GSTIN of supplier.
Step 1 – Creation of the invoice on the taxpayer’s ERPThe taxpayer will continue to generate invoices in the normal course of business. However, the reporting of these invoices electronically has criteria. It needs to be done as per the e-invoice scheme along with mandatory parameters. The mandatory fields of an invoice for the supply of goods are listed below:
S. No. | Name of the field | List of Choices/ Specifications/Sample Inputs | Remarks |
---|---|---|---|
1. | Document Type Code | Enumerated List such as INV/CRN/DBN | Type of document must be specified |
2. | Supplier_Legal Name | String Max length: 100 | Legal name of the supplier must be as per the PAN card |
3. | Supplier_GSTIN | Max length: 15 Must be alphanumeric | GSTIN of the supplier raising the e-invoice |
4. | Supplier_Address | Max length: 100 | Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice |
5. | Supplier_Place | Max length: 50 | Supplier’s location such as city/town/village must be mentioned |
6. | Supplier_State_Code | Enumerated list of states | The state must be selected from the latest list given by GSTN |
7. | Supplier Pincode | Six digit code | The place (locality/district/state) of the supplier’s locality |
8. | Document Number | Max length: 16 Sample can be Sa/1/2019 | For unique identification of the invoice, a sequential number is required within the business context, time-frame, operating systems and records of the supplier. No identification scheme is to be used |
9. | Preceeding_Invoice_Reference and date | Max length:16 Sample input is Sa/1/2019” and “16/11/2020 | Detail of original invoice which is being amended by a subsequent document such as a debit and credit note. It is required to keep future expansion of e-versions of credit notes, debit notes and other documents required under GST |
10. | Document Date | String (DD/MM/YYYY) as per the technical field specification | The date when the invoice was issued. However, the format under |
S. No. | Name of the field | List of Choices/ Specifications/Sample Inputs | Remarks |
---|---|---|---|
explanatory notes refers to ‘YYYY-MM-DD’. Further clarity will be required. Document period start and end date must also be specified if selected. | |||
11. | Recipient_ Legal Name | Max length: 100 | The name of the buyer as per the PAN |
12. | Recipient’s GSTIN | Max length: 15 | The GSTIN of the buyer to be declared here |
13. | Recipient’s Address | Max length: 100 | Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice |
14. | Recipient’s State Code | Enumerated list | The place of supply state code to be selected here |
15. | Place_Of_Supply_State_ Code | Enumerated list of states | The state must be selected from the latest list given by GSTN |
16. | Pincode | Six digit code | The place (locality/district/state) of the buyer on whom the invoice is raised/ billed to must be declared here if any |
17. | Recipient Place | Max length: 100 | Recipient’s location (City/Town/Village) |
18. | IRN- Invoice Reference Number | Max length: 64 Sample is ‘a5c12dca8 0e7433217…ba4013 750f2046f229’ | At the time of registration request, this field is left empty by the supplier. Later on, a unique number will be generated by GSTN after uploading of the e-invoice on the GSTN portal. An acknowledgement will be sent back to the supplier after the successful acceptance of the e-invoice by the portal. IRN should then be displayed on e-invoice before use. |
19. | ShippingTo_GSTIN | Max length: 15 | GSTIN of the buyer himself or the person to whom the particular item is being delivered to |
20. | Shipping To_State, Pincode and State code | Max length: 100 for state, 6 digit pincode and enumerated list for code | State pertaining to the place to which the goods and services invoiced were or are delivered |
21. | Dispatch From_ Name, Address, Place and Pincode | Max length: 100 each and 6 digit for pincode | Entity’s details (name, and city/town/village) from where goods are dispatched |
22. | Is_Service | String (Length: 1) by selecting Y/N | Whether or not supply of service must be mentioned |
23. | Supply Type Code | Enumerated list of codes Sample values can be either of B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE XP | Code will be used to identify type of supply such as business to business, business to consumer, supply to SEZ/Exports with or without payment, and deemed export. |
24. | Item Description | Max length: 300 The sample value is ‘Mobile’ The schema document refers to this as the ‘identification scheme identifier of the Item classification identifier’ | Simply put, the relevant description generally used for the item in the trade. However, more clarity is needed on how it needs to be described for every two or more items belonging to the same HSN code |
S. No. | Name of the field | List of Choices/ Specifications/Sample Inputs | Remarks |
---|---|---|---|
25. | HSN Code | Max length: 8 | The applicable HSN code for particular goods/service must be entered |
26. | Item_Price | Decimal (12,3) Sample value is ‘50’ | The unit price, exclusive of GST, before subtracting item price discount, cannot be negative |
27. | Assessable Value | Decimal (13,2) Sample value is 5000 | The price of an item, exclusive of GST, after subtracting item price discount. Hence, Gross price (-) Discount = Net price item, if any cash discount is provided at the time of sale |
28. | GST Rate | Decimal (3,2) Sample value is ‘5’ | The GST rate represented as a percentage that is applicable to the item being invoiced |
29. | IGST Value, CGST Value and SGST Value Separately | Decimal (11,2) Sample value is ‘650.00’ | For each individual item, IGST, CGST and SGST amounts have to be specified |
30. | Total Invoice Value | Decimal (11,2) | The total amount of the Invoice with GST. Must be rounded to a maximum of 2 decimals |
The seller has to ensure that his accounting/billing software is capable of generating a JSON file of the final invoice. The seller can create a JSON file following the e-invoice schema and mandatory parameters by using the following modes:
The IRN (also known as hash) is a unique number which is generated by the e-invoice system using a hash generation algorithm. For every document submitted, a unique 64 character IRN will be generated. At present, the e-invoice system provides the two modes to generate the IRN (Invoice Reference Number), i.e. offline and API. Notified taxpayers, who need to generate e-invoices, can generate them using these options:
The e-invoice system will generate the IRN, and then digitally sign the e-invoice and the QR code (quick response code). The QR code will enable a quick view, and validation and access of the invoices from handheld devices. The QR code will consist of the following parameters:
The digitally signed QR code will have the unique IRN (hash) which can be verified on the central portal, as well as by offline apps. This will be helpful for tax officers who need to check invoices in places where internet connection may not be available, such as on highways.
Back-end processing of a valid e-invoiceThe signed e-invoice data will be sent to the GST system where GSTR-1 of the supplier and GSTR-2B/2A of the buyer will be updated based on the details entered in the invoice. Wherever applicable, details of invoices will be used to update ‘Part A’ of the E-Way Bill. As a result, only vehicle number needs to be entered in ‘Part B’ of the E-Way Bill system to create an E-Way bill.
To report any issues or for support on integration of E Invoice system, following options are available.Before reporting the issue, users are encouraged to go through the following web sites to acquaint themselves with all the related and relevant information.
(1). For quick resolutions of issues related to API integration, may provide all the relevant details at once such as
(2). For quick resolution of issues related to generation of IRN in Bulk mode using offline tool, following details may be provided
The Self-help portal also has other provisions such as check the progress / status of the issue raised, links to relevant information etc.
An e-invoice cannot be cancelled partially but can be cancelled wholly. On cancellation, it must be reported to the IRN within 24 hours. Any attempt to cancel thereafter cannot be done on the IRN and must be manually cancelled on the GST portal before the returns are filed.If you want to cancel the invoice after 24 hours, then you can do it in the GSTN system or you can do it by issuing a credit note. It is always better to issue a credit note and nullify it because if you delete this from GST system alone, the invoice will still be active in the IRP system.
Re-generation of EWB on the same document is possible but not for IRN as per policy.
Amendment/Cancellation of e-invoice:An invoice/IRN can’t be cancelled partially. It has to be cancelled in total. Cancellation of invoices is governed by Accounting Standards and other applicable rules/regulations. An IRN/invoice reported to IRP can be cancelled within 24 hours. In case of cancellation of IRN, GSTR-LI also will be updated with such ‘cancelled’ status.
However, if the connected e-way bill is active or verified by officer during transit, cancellation of IRN is not After expiry of cancellation window, any changes in the invoice details reported to IRP can be carried out on GST portal (while filing GSTR-1).
In case GSTR-1 has already been filed, then using the mechanism of amendment as provided under GST. However, these changes will be flagged to proper officer for information. IRN is a unique string based on Supplier’s GSTIN, Document Number, Type of Document & Financial Year.
So, once an IRN is cancelled, the concerned invoice number cannot be used again to generate another e-invoice/IRN (even within the permitted cancellation window). If it is used again, then the same will be rejected when it is uploaded on IRP
IRP does not allow amendment in e-invoices. However, amendment needed, if any, can be done as usual on the e-filing portal while filing GSTR-1. However such changes will be flagged to proper officer for information.
SEZ stands for a Special Economic Zone. This is a separate area within the territorial boundaries of India notified by the Central Government as a duty-free territory and is deemed to be foreign territory for trade operations, duties and tariffs. Furthermore, EXPWP meaning in GST is Export with Payment. When the term SEZ is used, it can mean one of these two distinct entities: SEZ Developer orSEZ Unit.
An SEZ Developer is generally a private sector entity who is granted permission by the Central Government to set up an SEZ area to carry out various business activities (eg. Mangalore SEZ Limited). An SEZ Unit is a business set up within the SEZ (eg. Cardolite Specialty Chemicals India, LLP).
Export means the sale of goods or services or both outside India. Exports can be done without paying GST (using a bond) or by paying GST and claiming a refund later. The Government may notify certain supplies of goods as Deemed Exports. Here, the goods supplied do not leave India, and the payment for such supplies is received either in Indian rupees or in convertible foreign exchange if they are manufactured in India (Section 147 of CGST Act 2017). The Central Government has notified the following supplies as deemed exports through Notification No. 48-2017 Central Tax dated 18th October 2017:
Every exporter is required to register on the E-Invoicing portal - Invoice Registration Portal (IRP). At the time of registration on the IRP, as an exporter, the taxpayer has to select the type of exports (such as regular export, deemed export, supplies from SEZ unit or SEZ developer).
Applicability of E-InvoicingE-Invoicing applies to all B2B supplies made to registered persons. Supplies to SEZs (with/without payment of GST), Exports (with/without payment of GST), Deemed Exports, by the notified class of taxpayers are also covered under e-Invoicing. Presently, e-Invoicing applies to taxpayers having an annual turnover of over 20 crores. However, a recent notification expressly excludes SEZ units.
S. No. | Description of the field | Whether Mandatory or Optional | Explanation in brief |
---|---|---|---|
1.2 | Code for Supply Type | Mandatory | Fill in the code to identify the type of supply. B2B: Business to Business B2C: Business to Consumer SEZWP: To SEZ with Payment SEZWOP: To SEZ without Payment EXPWP: Export with Payment EXPWOP: Export without Payment DEXP: Deemed Export |
5.3 | Recipient’s GSTIN | Mandatory | Fill in the GSTIN of the Recipient, if available. In case of exports or if supplies are made to unregistered persons, fill in as URP (Unregistered Person) |
5.9 | Recipient PIN Code | Optional | Fill in the PIN code of the Recipient’s locality. However, in the case of export, Pin code need not be mentioned |
5.10 | Country Code of Export | Optional | Fill in the code of the country of export as per the EDI system. The list published and updated from time to time at https://www.icegate.gov.in |
10.3 | Port Code | Optional | In case of export/supply to SEZ, fill in the port code as per the Indian Customs EDI System (ICES), where applicable, at the time of reporting the e-invoice. Non-EDI Port Codes are also listed. The lists are published and updated from time to time at https://www.icegate.gov.in |
10.4 | Shipping Bill Number | Optional | In case of export/supply to SEZ, fill in the shipping bill number as per Indian Customs EDI System (ICES), if applicable, at the time of reporting e-invoice. |
10.6 | Export Duty Amount | Optional | Fill in the amount of Export Duty in INR in case of invoices for export |
10.7 | Supplier Can Opt Refund | Optional | In the case of deemed export supplies, this field is for mentioning whether the supplier can exercise the option of claiming refund or not. |
As stated in the notification-Notification No. 60/2020 – Central Tax dated 30th July 2020.
Implementing an e-Invoicing solution can be a complex process. It will involve a number of people in different parts of your business and potentially will extend to include your supplier/customer community. It will also require the integration of different business systems. Some of the major issues you should consider before commencing your e-Invoicing project.
E-invoices contain invoice data in a structured form and can be automatically imported into the buying organization’s accounts payable system. They typically include a visual presentation of the invoice data. However, they can be temporarily rendered during processing or transposed into visual formats.The use of e-invoices requires two key functions:
1. The e-invoice needs to be created with the correct structure.
2. The e-invoice needs to be transferred from the seller’s system to the buyer’s system.
E-invoices are not:
Now-a-days, most businesses are using one or other Accounting/Billing/ERP Systems to create and manage their invoices. These invoices (in JSON format) will now be reported to ‘Invoice Registration Portal (IRP)’. IRP returns the digitally-signed invoice (in JSON) with a unique ‘Invoice Reference Number (IRN)’ and a QR Code. That means the Accounting/ERP system of business and e-invoice system of government will be ‘talking to each other’ for exchange of invoice data. All this ‘machine-to-machine’ interaction through APIs and generation of IRN happens in a split second indeed Modes of API integration are as below:
In addition to above modes, they will have direct access, as follows:
Direct Access to API – They can get direct access to API to integrate with their ERP system. They need to white-list their public IPs. In addition to username and password to each GSTIN of the entity, the entity gets the Client ID and Client Secret to get access to e -invoice APIs. Some businesses may not have their own ERP/Accounting Software or have few invoices to report. They can download the free offline utility (‘bulk generation tool’) from e-invoice portal. Using this, invoice data can be easily uploaded on IRP for generation of IRN. While the portal gives back ‘machine-readable’ invoice in JSON format, there is a facility to generate ‘human-readable’ PDF copy of invoice (for save/print/e-mail etc.). After obtaining IRN, the invoice (with QR Code) can be issued to the recipient in the same way as is being done now.
(Note: An integrated mechanism to enable system-to-system exchange of e-invoices will be made available in due course.)
Key Clarifications:The integration of the e-Way bill with e-invoicing is essentially to automate and make the process easier. If the taxpayer has not filed two or more consecutive GST returns, then the generation of e-Way bills is blocked. The integration between the two systems brings about the following benefits:
Apart from the integration between the e-Way bill and e-invoicing, the authorities have also linked the e-Way bills with the GST return filing. Thus, the government can benefit through reduced tax evasion owing to this system.
Uncontrolled evasion of taxes was prevalent in the country during the previous indirect tax regime. The Central government levied duties and taxes on the manufacturing and rendering of services. On the other hand, the state governments were empowered to levy taxes on the intrastate sale of goods. The revenue was then shared among the Centre and the states. This process included innumerable checks and transporters had to be equipped with various documents like permits, challans, and more. This is why a technological system was devised to serve the purpose of easy taxation. Thus, the e-way bill rules were put forth into existence under the GST regime.
E-Way Bill Rules and GuidelinesAn electronic waybill, popularly known as an e-way bill, is a mandatory electronic document generated to certify and authenticate the movement of goods and services between and within states. It is a compliance mechanism put into place as a part of the Goods and Services Tax (GST) regime that sellers/consignors must adhere to before transport.Before transporting goods or services, the seller/consignor must upload details about the consignment on a digital interface and generate an e-way bill through the GST portal. An e-way bill typically contains the following information.
The statutory requirement of an e-way bill falls under the ambit of Section 68 of the CGST Act & Rule 138 of the CGST Rules, 2017.According to these rules, every registered individual under GST involved in the movement of goods whose value exceeds 50,000 is required to furnish the details of the goods in an e-way bill pro-forma before the goods are transported. However, there are certain circumstances, as mentioned below, when an e-way bill needs to be compulsorily generated even when the consignment value does not exceed 50,000.
The transporter or the person in charge of conveyance must keep the following documents handy as per the GST e-way bill rules:
(1). Invoice or bill of supply or delivery challan
(2). Physical copy of the e-way bill or the e-way bill number
When verifying the conveyance, the officer can intercept any vehicle to assess the e-way bill during interstate or intrastate movement. The officer can also conduct physical verification of the vehicle with the approval of the commissioner if they suspect tax evasion. However, once a vehicle has been verified in a given state, it cannot be verified again in another, unless there is a case of tax evasion.
E-Way Bill Rules for E-Way Bill FormatThe e-way bill in GST is composed of two parts: Part A and Part B.
Here is a table that lists down the categories of persons who can fill the relevant parts of the form in question:
Movement of Goods by | Mode of Conveyance | Condition | Part of Form GST EWB 01 |
---|---|---|---|
A registered individual under GST as consignor/consignee (no transporter involved) | Own or hired conveyance by air, rail, or vessel | Prior to the commencement of movement of goods | Part B |
Transporter through transportation by road | Transporter Conveyance | Prior to the commencement of movement of goods | Part A |
Transporter on behalf of registered Dealer | Transporter Conveyance | Prior to the commencement of movement of goods | Part B |
Unregistered persons (Consignor/Transporter) | Own or transporter’s conveyance | Prior to the commencement of movement of goods | Parts A & B |
Unregistered persons to registered persons (recipient shall fulfil the compliance requirements) | Own or transporter’s conveyance | Prior to the commencement of movement of goods | Parts A & B |
In a bid to simplify the e-way bill process, the Indian government and the GST Council implemented some changes in the 26th GST Council Meeting. Here are some of the enlisted modifications:
Here are some of the other changes that have been introduced to the e-way bill rules:
Consignments carried via railways have been exempted from the need of generating and carrying an e-way bill. However, it is mandatory for railways to carry the invoice or delivery challan
In the case of inter-state movement of goods, registered job workers can generate the e-way bill
There is no need for e-way bill generation during transit of cargo from/to Nepal or Bhutan
A field titled "Place of Dispatch" is added in the e-way bill. It helps capture details on the movement of goods on account of the "Bill-To-Ship-To" supply
When the movement of goods is being undertaken by railways, airways, and waterways, the e-way bill may also be generated post the commencement of the movement of goods
Once a consignment has been verified by a tax officer, the conveyance is not subject to a second check at any other location. Exceptions are made when there is a special order in place.
A bill in electronic form is known as e-Way bill. It is a document which is electronically generated for the sole purpose of transportation of goods by motor means from one point to another point. The source and destination for transportation of goods can be interstate or intrastate depending on the goods and transporter & receiver. The goods whose value is more than 50,000 is required to generate an e-Way bill for transportation of goods and commodities. When e-Way bill is generated, the system assigns a unique number to the bill known as EBN i.e. e-Way Bill Number that is available to supplier, recipient, and transporter.
A waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route. Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.E-way bill is an electronic document generated on the GST portal evidencing movement of goods. It has two Components-Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; and Part B comprising of transporter details (Vehicle number). As per Rule 138 of the CGST Rules, 2017, every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than 50000/- is required to furnish above mentioned information in part A of e-way bill. The part B containing transport details helps in generation of e-way bill.
Where the goods are transported by a registered person whether as consignor or recipient, the said person shall have to generate the e-way bill by furnishing information in part B on the GST common portal. Where the e-way bill is not generated by registered person and the goods are handed over to the transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01.A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
In the above case, the registered person will not have to upload the information in Part A of FORM GST EWB-01 for generation of e-way bill and the same shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) generated by the common portal, shall be made available to the supplier, the recipient and the transporter on the common portal.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. In case, the recipient does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.E-way bill is to be issued irrespective of whether the movement of goods is caused by reasons of supply or otherwise. In respect of transportation for reasons other than supply, movement could be in view of export/import, job-work, SKD or CKD, recipient not known, line sales, sales returns, exhibition or fairs, for own use, sale on approval basis etc.E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion.
E-way bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways by air or by Vessel. If the goods are handed over to a transporter for transportation by road, E-way bill is to be generated by the Transporter. Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than 50,000/- it shall be the responsibility of the transporter to generate it. Further, it has been provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment. Also, where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
The e-Way bill is required both by GST registered person as well as GST unregistered person
Pin to pin distance is the distance between two pin codes. The pin to pin distance is important while generating e-way bill as it helps in calculating the exact distance between two points so precisely generate e-way bill. Pin to pin distance can be calculated online on the GST portal.
How to calculate pin to pin distance?Pin to pin distance can be calculated by visiting common portal and entering the source pin code and destination pin code. After clicking ‘calculate’, the exact distance in Kilometers is calculated.
Exceptions for e-Way bill includes when the bill is not required to be generated. There are some conditions which are listed below where e-Way bill can be avoided:
When the value of goods/ commodities is less than 50,000. However some goods/ commodities require e-Way bill even if value is less than 50,000.
When non-motor vehicle is used as mode of transportation.
When goods/ commodities are transported from port/ airport/ cargo complex to inland warehouses or depots or Container Freight Station for custom clearance.
Certain goods are exempted for e-Way bill.
Within same state and distance is less than 10 KM, for e.g. from business place to warehouse or transporter.
An e-way bill will act as an effective tool to check tax evasion at various points and track the movement of goods. The transporter has to ensure that a copy of the tax invoice or a bill of supply should be carried when an e-way bill is not required to be generated.
An insight into how the e-way bill acts as a tax evasion tool can be seen from an instance. If some raw material is being transported from Karnataka to Tamil Nadu, where it is processed into finished goods and sold, the state in which they should receive the revenue is Tamil Nadu because it is the state of consumption. Whereas, if half of the finished goods are transported to another state, say Kerala and then sold there, then the revenue share belongs to Kerala. This is where the e-way bill comes into use. It helps us clearly know the movement of goods in every state and thus helps prevent tax evasion. Hence, the e-way bill is an important document that facilitates the movement of goods from one place to another.
An e-way bill can be generated electronically by uploading relevant details, including the type of goods, the HSN code, quantity and taxable value, details of the recipient, details of the transporter, vehicle number etc. The taxpayer/ transporter must generate an e-way bill before the movement of goods commences. Therefore, it is needless to say that if a taxpayer is covered under mandatory provisions, the goods should, at all times, be covered by an e-way bill. But if not, then he is required to carry a copy of a tax invoice or the valid document stated under the Invoicing provisions of GST laws.
The objective behind the integration of the e-invoicing system with the e-way bill system is to make the entire process easy and automated. Along with this, the government has also linked e-way bills to the GST return filing. The e-way bill generation will be blocked for the taxpayers who have two or more consecutive GST returns pending to be filed. These integrations will have the following benefits for the businesses:
Easy compliance for the taxpayers
Ensuring accuracy by automating the process.
It will also benefit the government in ensuring a reduced tax evasion.
As per Rule 138 of CGST Rules, an e-way bill is not required to be generated in the following situations:
The suppliers, recipients and transporters want to see that the consignment moves from source to destination without any hurdles and tax officers want to see that the consignment is accounted by the supplier and recipient.The provision has been made for all the above-mentioned stakeholders to access the system. The GST registered person can register on the e-way bill and create his user credentials to use the system. GST registered person can be a supplier, recipient or transporter. In case the transporter is small operator and not registered under the GST, then this system provides the mechanism to enroll and create his user credentials to operate the EWB system.
Registering by Taxpayers on the e-Way Bill SystemGST taxpayer needs to register on the EWB system onetime only. To do that the taxpayer needs to have the GSTIN issued under the GST system and mobile number registered with the GST system with him.
Enrolling by GST un-registered transportersThe transporter needs to enroll on this system by providing his business details. After authenticating these details, the system generates the 15 characters of Transporter ID and user credentials for him. The enrolment form asks for his PAN details, business type, business place etc. For enrolling, the un-registered transporter has to open the e-Way Bill portal and select the ‘Enrolment for Transporters’ option.
S No. | Transaction Sub Type | Document Type | To GSTIN (Bill To) | Description |
---|---|---|---|---|
1 | Supply | Tax Invoice | Other GSTIN/ URP | This is used for the regular sale transactions, where sale has taken place based on ‘Tax Invoice’, ‘Bill of Supply’. |
Bill of Supply | Other GSTIN/ URP | |||
2 | Export | Tax Invoice | URP | This is used for the export transactions, where sale/export have taken place based on ‘Tax Invoice’, ‘Bill of Supply’. |
Bill of Supply | URP | |||
3 | Job Work | Delivery Challan | Other GSTIN/ URP | This is used when the goods are moved for job work with ‘Delivery Challan’. |
4 | SKD/ CKD/Lots | Tax Invoice | Other GSTIN/ URP | This is used when the goods are moved in completely or semi knocked down condition or in lots. Under this condition, the tax payer will move the parts of the goods along with the ‘Delivery Challan’ and copy of the ‘Tax Invoice’ and last consignment with ‘Delivery Challan’ and original Invoice. |
Bill of Supply | Other GSTIN/ URP | |||
Delivery Challan | Other GSTIN/ URP | |||
5 | Recipient Not Known | Delivery Challan | Self | This is used when the goods are taken out from the premises of the tax payers for the sales at the door steps of the clients. The goods are taken out with the ‘Delivery Challan’. |
Others | Self | |||
6 | For Own Use | Delivery Challan | Self | This is used when the goods are moved between the business places of the tax payers. Generally, it is moved with ‘Delivery Challan’. |
7 | Exhibition or Fairs | Delivery Challan | Self | This is used when the goods are taken out from the premises of the tax payers to the premises of the Exhibitions or Fairs. The goods are taken out with the ‘Delivery Challan’ |
8 | Line Sales | Delivery Challan | Self | This is used when the goods are taken out from the premises of the tax payers for the sales at the door steps of the clients. The goods are taken out with the ‘Delivery Challan’ and whenever the sales are made to the clients, the ‘Taxable Invoice’ or ‘Bill of Supply’ is issued to the amount of the sale taken place |
9 | Others | Delivery Challan | Self/ Other GSTIN/ URP | This is used when the goods taken on another type of supply. It is necessary to the tax payers to specify the sub-supply type. |
10 | Others | Delivery Challan | Self/ Other GSTIN/ URP | If the sub type is selected as other then it is mandatory to enter the description in box |
S No. | Transaction Sub Type | Document Type | To GSTIN (Bill From) | Description |
---|---|---|---|---|
1 | Supply | Tax Invoice | Other GSTIN/ URP | This is used for the regular purchase transactions, where purchase has taken place based on ‘Tax Invoice’, ‘Bill of Supply’. |
Bill of Supply | Other GSTIN/ URP | |||
2 | Import | Bill of Entry | URP | This is used for the import transactions, where purchase/import has taken place based on ‘Bill of Entry’. |
3 | Job Work Returns | Delivery Challan | Other GSTIN/ URP | This is used when the goods are moved for job work with ‘Delivery Challan’. |
4 | SKD/ CKD/Lots | Bill of Entry | URP | This is used when the goods are purchased and moved in completely or semi knocked down condition or in lots. Under this condition, the tax payer will move the parts of the goods along with the ‘Delivery Challan’ and copy of the ‘Tax Invoice’ or ‘Bill of Entry’ and last consignment with ‘Delivery Challan’ and original Invoice/Bill of Entry. |
Tax Invoice | Other GSTIN/ URP | |||
Bill of Supply | Other GSTIN/ URP | |||
Delivery Challan | Other GSTIN/ URP | |||
5 | Sales Return | Delivery Challan | Other GSTIN/ URP | This is used when the goods are brought back from the client premises because of rejection of the goods or not ready to accept the goods. |
6 | Exhibition or Fairs | Delivery Challan | Self | This is used when the goods are taken out from the premises of the tax payers to the premises of the Exhibitions or Fairs. The goods are taken out with the ‘Delivery Challan’. |
7 | For Own Use | Delivery Challan | Self | This is used when the goods are moved between the business places of the tax payers. Generally, it is moved with ‘Delivery Challan’. |
8 | Others | Delivery Challan | Self | This is used when the goods taken on another type of supply. It is necessary to the tax payers to specify the sub-supply type. |
Others | Self/ Other GSTIN/ URP |
If e-waybill is generated from the e-Invoice portal, then IRN information is also shown in the e-waybill print.
Following conditions need to be met for successful E-way Bill Generation through Invoice Registration Portal
Criteria to be met:HSN of at least one item in the E-way bill details belongs to goods detailed in the invoice
E-way Bill related details are passed
IRN is active in cases where IRN is generated first and E-way bill is generated later.
E-Way Bill can be generated through the IRP only for invoices, not for debit and credit notes
The vehicle no. should match with the specified format of E-way bills and should exist in Vahan database
E-waybill will not be generated if the seller or buyer’s GSTIN is blocked due to non-filing of Returns.
The ‘from’ PIN distance to ‘to’ PIN distance as put by the taxpayer is validated by the NIC as to whether it is correct as per their records of distances between two PIN codes.
IRP Portal helps only in Part A Generation, rest of the actions like Update Part B, Extend E-way Bill validity, generate consolidated E-way bill etc. need to be done from the E-way bill portal only. Also, there can be documents other than invoice, which need to be used to generate E-way bills such as B2C transactions, delivery challan for job work, sales return note, import etc. All such transactions which are not covered under e-invoicing but where E-way bill is required, the E-way bill number needs to be generated from the current E-way bill system.
The e-Way bill must essentially be generated prior to the transportation of goods across state borders. What you will find below is a list of actions for which you must ensure that an e-Way bill is generated. Read on to know more.You must generate an e-Way bill if you are indulging in the:
Supply includes movement of goods not only on account of sales, but also for any other reason like-
However, there are certain instances wherein an e-Way bill is to be created even if the value of the goods does not exceed 50,000. A list of those instances can be found below:
Apart from the above mentioned scenarios GST e-way bills are to be generated if the transportation of a good, intrastate, or interstate costs more than 50,000. Both the transporters and the supplier of the goods are required to upload the necessary details of the documents on their GSTN portal which will then generate a unique e-way bill. The number present on the bill will be sent to the transporter, supplier, and recipient, through the portal itself.
There are other scenarios in which an e-way bill is to be generated. These are as follows:
Undergoing all of these tasks can create a lot of confusion while also acting as a catalyst to create a host of other problems. All of this hassle can be simplified if one manages with e-way bills through the use of what is referred to as ‘ERP software.’
Benefits of Using ERP softwareThe benefits of using ERP software are as follows:
An E-way bill can be generated by the following groups of people:
However, if the supply of goods is from an unregistered person to a registered person, the recipient of goods has to make sure that an E-waybill is generated. A transporter is responsible to generate the e-waybill if, in case, the same has not been generated by the supplier.In the case of unregistered transporters, they will be provided with a Transporter ID when registering on the E-way Bill login portal.
The government has created a special E-way Bill portal, i.e. E Way Bill System (ewaybillgst.gov.in), that helps generate, manage, and cancel EWBs. The web portal can be used by taxpayers and transporters residing across the country. Previously, the portal could be accessed through ewaybill.nic.in but has since been redirected to ewaybillgst.gov.in on instruction of the GST Council. The current portal is maintained by the National Information Centre (NIC).
What are the E-Way Bill System Home Page Tabs?
When a user logs into the E-Way Bill system, he/she can access the following services:
At present, the e-invoice portal provides the following essential facilities:
As part of the new return system, government officials are working on creating integration between GST returns and e-way bills. Owing to the integration, taxpayers who default in filing GST returns for two consecutive tax periods will not be allowed to generate e-way bills through the official e-way bill portal. The registered dealer too will not be allowed to furnish details in Part A of GST Form EWB-01. As a whole, the dealer and the buyer will be blocked from generating e-way bills.Do note that the introduction will only be applicable if either the GSTR-3B or GSTR-4 return is not filed.
The e-way bill is an extremely useful component implemented under the GST system. It has successfully streamlined the otherwise tedious process of recording inter/intra-state logistics and transportation. Additionally, the new introductions made through the current structure require users to regularly file tax through the GST portal. Failure to do so can result in the inability to generate future e-way bills. Thus, GST taxpayers must be obedient to the GST system.
Part A of the bill in Form GST e-Way bill 01 will consist of the details of the consignment, usually the invoice details.
In Part B of Form GST e-Way bill 01, enter the vehicle number in which goods are transported. This will be filed by the transporter on the common e-Way bill login portal.
The documents that will be covered under the e-invoicing system are as follows-
As a process, the taxpayer sends invoice details to IRP and receives IRN in response along with other details like
However, if the taxpayer also sends the transportation details along with the invoice details, then the IRP communicates with the E-Way Bill portal in real-time and generates E-Way Bill, thus saving time and efforts required at the taxpayer’s end.So, there can be multiple scenarios where depending on the information sent to the portal, the response received varies.
There could be 2 scenarios in this category:
If you are sending only transporter ID and distance along with invoice details then only Part A will be generated similar to how it happens in current E-Way Bill system. The IRP system sends E-way Bill number and Generated Date (No Validity Date) back to the IRP which further goes to the taxpayers with IRN and Signed QR Code and other details like Acknowledgement number, Acknowledgement date, Status, Signed QR Code, and Signed Invoice Data.
2. Invoice Details + Transportation DetailsIf you are sending E-Way Bill details like distance, transport mode, vehicle details(in case of road transport) or transport document details (in case of rail/air/ship transport) (Part B) along with invoice details then the E-Way Bill system sends E-way Bill number, Generated Date and Validity Date back to the IRP which further goes to the taxpayers with IRN and Signed QR Code and other details like Acknowledgement number, Acknowledgement date, Status, Signed QR Code, Signed Invoice Data.
B. E-Invoice generated first, E- Way bill later:In this scenario, if the e-invoice is generated first and the taxpayer has to generate E-Way bill later then the following scenarios can occur:
1. Only Invoice DetailsIf only invoice details are sent then IRP sends back the IRN and signed QR code along with other details like Acknowledgement number, Acknowledgement Date, Status and Signed Invoice Data.Now later, whenever E-Way bill for said invoices needs to be generated, instead of invoice details you can send across IRN along with transportation details. Depending on the data sent following scenarios can occur:
(a). IRN + Distance+ Transporter ID (Part A)When you send transporter ID and distance along with IRN then only Part A gets generated at the E-Way Bill system which is sent back to IRP. The E-Way Bill system sends E-way Bill number and Generated Date (No Validity Date) back to the IRP which further goes to the taxpayers with same IRN and Signed QR Code and other details like Acknowledgement number, Acknowledgement date, Status, Signed QR Code, Signed Invoice Data.
(b). IRN + Transportation DetailsWhen you send E-way Bill details like distance, transport mode, vehicle details or transport document details (Part B) along with IRN then the E-Way Bill system sends E-way Bill number, Generated Date and Validity Date back to the IRP which further goes to the taxpayers with same IRN and Signed QR Code and other details like Acknowledgement number, Acknowledgement date, Status, Signed QR Code, Signed Invoice Data.
The validity of an E-way bill or a consolidated e-way bill is based on the distance the goods have to be transported. The validity of an e-way bill will be calculated from the date of E-waybill generation. An E-way bill shall be valid for the period calculated as follows:
Type of Conveyance | Distance | E-way Bill Validity |
Over dimensional cargo (ODC) | Less than 20 kms | 1 day |
For every additional 20 kms or part thereof | Additional 1 day | |
For non-over dimensional cargo | Less than 100 kms | 1 day |
For every additional 100 kms or part thereof | Additional 1 day |
The validity of e-way bill depends on the distance to be travelled by the goods. For a distance of less than 100 Km the e-way bill will be valid for a day from the relevant date. For every 100 Km thereafter, the validity will be additional one day from the relevant date. The “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. In general, the validity of the e-way bill cannot be extended. However, Commissioner may extend the validity period only by way of issue of notification for certain categories of goods which shall be specified later.
Further, if under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
There is always a possibility that multiple vehicles are used for carrying the same consignment to its destination or unforeseen exigencies may require the consignments to be carried in a different conveyance than the original one. For such situations, the rules provide that any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of the conveyance in the e-way bill on the common portal in FORM GST EWB-01.
The person in charge of a conveyance has to carry the invoice or bill of supply or delivery challan, as the case may be; and a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner. However, where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill:
It is also be noted that the Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.With the incorporation of the e-way bill system with FasTag/RFID, GST officials now have real-time data on commercial vehicle movement on highways, which will aid in live surveillance of such vehicles and check GST evasion. Tax officers' e-way bill mobile application also has additional functionality that will provide them with real-time monitoring information of e-way bills and vehicles, allowing them to catch tax evaders who are misusing the e-way bill scheme.The integration of e-way bills, RFID and FasTag will enable tax officials to conduct real-time vigilance on e-way bill enforcement by companies, as well as help in the prevention of revenue leakage by identifying cases of EWB recycling and non-generation in real time. These reports may be used by officers to perform vigilance and improve the effectiveness of the operation. These reports may also be used by officers in the audit and compliance wing to detect fraudulent transactions such as bill trading and EWB recycling.
The following documents must be presented when generating an E-way bill:
Step 1: Log in to the e-Invoice portal and go to ‘E-Way Bill’ > ‘Generate E-Way Bill’.
Step 2: Select and enter the ‘Acknowledgement No.’ or ‘IRN’ or ‘Date of e-Invoice’ and click on ‘Go’.
The system will display the Part A of the EWB and prompt to enter the details of transportation under ‘e-Way bill Details’.
Step 3: Enter the transporter name, transporter ID and approximate distance (KMS) to be covered by the shipment.
In most of the cases, the e-waybill system will automatically calculate and display the estimated distance between the supplier and recipient addresses as per the PIN codes entered in the e-Invoice. However, as mentioned above, taxpayers can enter the actual distance manually as well. If the PIN codes of source and destination of the shipment are the same, then, users can enter a maximum distance of 100 KMS in the field.
Step 4: Enter the ‘Vehicle number’ and ‘Transporter Doc. No.’ and click on ‘Save’. The system validates the details entered, and a unique 12-digit E-Way Bill number is generated. In case there is an error, a message will pop up on the screen.
Step 5: Once an E-Way Bill is generated, it can be saved in PDF/JSON format.
The E-way bill is a document that ensures the movement of goods from one state to another. A registered GST taxpayer must initiate the process of generating an E-way bill through the portal. But now, it is also possible for the GST officials to block or unblock E-way bills or GSTINs when the need arises. Blocking of e-way bills is done on the government portal if the taxpayers do not file their GST returns continuously for two tax periods.
How Does E-Way Bill Get Blocked?The rules dictate that when a taxpayer fails or forgets to file their GSTR-3B return forms for two or more consecutive months, it will be communicated to the taxpayer through official channels. Simultaneously, their GSTIN will be blocked from generating fresh E-way bills in the capacity of either a consignor or a consignee as well. The inability to generate E-way bills will then make it difficult for the taxpayer to receive or send goods to or from other states or union territories until their GSTIN is unblocked. The blocked GSTIN is only released after the taxpayer successfully files the required number of GSTR-3B return forms. After that, the GSTIN gets unblocked within a day for the purpose of generating new E-way bills.
When the E way bill gets blocked, the taxpayers will find themselves in the following two situations:
Once the GSTR-3B is filed for the defaulting period, the taxpayer’s GSTIN will get unblocked automatically. A taxpayer will then be able to generate the E-way bill shortly after filing his/her returns by following the below steps:
Step 1: Visit the EWB portal and choose the option ‘Search Update Block Status’.
Step 2: Enter the GSTIN, CAPTCHA Code and click on ‘Go’.
Step 3: Click on ‘Update Unblock Status from GST Common Portal’; this will reflect the recent filing status.
Step 4: In case this doesn’t work, a taxpayer can reach out to the GST Help Desk and get the query resolved.
Earlier, the Jurisdictional Officer had the access to unblock the GSTIN online based on the manual representation from the taxpayer. An alternate way of unblocking the E-way bill is through applying for an EWB-05 by providing a sufficient cause for the non-filing of GSTR-3B. Such a form of request cannot be rejected without the taxpayer being given an opportunity of being heard. As of now, these facilities are unavailable.
Step1: Go to the www.gst.gov.in URL. The GST home page will be shown. Login to the portal through your valid credentials. A dashboard page would be shown. Tap services>user services> My applications option.
Step2: My application page would be shown. Choose the “Application to unblocking of e-way bill” in the application type field. Tap on the new application button.
Step3: The application to unblock the e-way bill page would be shown.
Step4: Choose the expected date to furnish the returns of the default duration through the calendar.
Step5: Choose the reason for unblocking through the assessee from the drop-down list.
Note: When the other cause is chosen as the reason for unblocking, mentioned the cause in the box given subsequent to it.
Step6: Tap on the file to upload the documents concerned to this application.
Note:
Step7: Choose the verification check box and name the authorized signatory from the drop-down list. Insert the name of the place in which you are furnishing the same application. Tap on the Proceed button application.
Step8: Tap the Proceed button again.
Step9: The page of submitting an application is shown. Tap on the “submit with DSC” or “submit with EVC”.
Step10 (a): Submit with DSC: Click the Proceed button choose the certificate and click the SIGN button.
Step10 (b): Submit with EVC: Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the Validate OTP button.
Step11: The page of acknowledgment is shown with the generated ARN. You would indeed obtain the SMS and email on your enrolled mobile number and email id respectively, telling you about the generated ARN and successful filing of the application.
Note: After the filing of the application the status of the application gets updated to the pending with tax officer.
Step11 (a): For downloading the furnished application, tap the download button.
Step11 (b): The filed application is to be shown in PDF format.
Choose action through the Applications tab of the case details screen: See your filed application
To see the information of unblocking application filed, do the mentioned steps written below:
Step12: Navigate to Services > User Services > View Additional Notices/Orders option. Click View
Step13: On the case information page of that specific application, choose the application tab when it is not being on default. This tab is used to furnish an option to see the furnished application in PDF format.Tap on the download application button to download and see the application inside the PDF mode.
Step13 (a): The file application is shown in PDF format.
To see the notices provided by the tax administrator to you concerned to your application and to furnish your answer to it, follow the mentioned procedure:
Step14: On the case details page of that specific application, choose the notices tab. The same tab shows all the notices provided by the tax official. Tap on the notice type to download the personal hearing notice in PDF format.
Step14 (a): the personal hearing notice is shown in PDF format.
Note: the download attachment column displays the link to see or download the supporting documents attached through the tax official, if any, during providing the mentioned notice.
Step15: To answer the issued notice, tap on the reply hyperlink.
Step16: The Notice Reference Number, Notice Issued Date, Notice Type, and Replay Date fields are auto-populated. In the Reply field, insert the information of your reply to the given notice. Tap on Choose File to upload the document(s) related to your reply. Select the Verification check box and select the Name of Authorized Signatory from the drop-down list. Click Proceed.
Step17: Tap on the Proceed button.
Step18: The Submit Application page is shown. Tap file with Digital Signature Certificate (DSC) or file with EVC.
Step19: A confirmation message is shown where it prompts that the reply has been furnished successfully. Tap ok.
Step20: The updated Replies tab is shown with the record of the furnished answer in the table and with the status updated to reply to the personal hearing filed. You would indeed tap on the documents in the reply furnished section of the table for downloading it.
To download orders given by the tax official concerned to the acceptance or rejection of unblocking of the e-way bill generation facility, execute the provided steps:
Step21: On the case information page of that specific assessee, tap on the orders tab. The same tab is used to give you a choice to see the issued order in the mode of PDF. Tap the order in the order type section of the table to download them in PDF format.
Note: Unblocking of the e-way bill generation facility is valid up to the duration shown by the tax office in his or her order.
After the expiry of the validity period, the assessee shall carry on to unblocked in the e-way bill system for the generation of the EWB, when the assessee is not in the defaulter list, post to the expiry of the validity duration.
After the expiry of the validity duration, the assessee would be automatically restricted in the system of the e-way bill, when the assessee is still in the defaulter list, post to the expiry of the validity duration. The same would occur when the assessee losses to file the form GSTR-3B return or statement in form CMP-08 for the former two or exceeding consecutive tax periods, post to the expiry of the validity period.
If the GSTIN of a particular taxpayer has been blocked for generating fresh E-way bills, he/she will not be able to deliver/receive goods from other states, as that would require the generation of an E-way bill. Additionally, the authorities will levy a sizable fine if the goods are transported without an E-way invoice, which will be equivalent to the tax amount payable. These goods can also be seized or detained. One may only be able to get them released after paying the tax amount along with the applicable penalties. The business operations can also come to a halt if the delivery is not made on time.
To avoid the above scenario, the taxpayer has to regularly file the returns, which will lead to an overall improvement in the GST revenue. The two kinds of taxpayers that have to ensure the generation of E-way bills are:
As per the rule, the E-way bills that were previously generated and valid can be updated with the help of vehicle and transporter details by the authorized taxpayer/transporter. If the taxpayer wants e-way bill generation immediately after filing the returns, then he/she can do it through the GST p
Step 1: Visit the E-way bill portal and click on the option ‘Search Update Block Status’.
Step 2: Enter the GSTIN and check the status.
Step 3: If it is displayed as blocked, then he/she can select the update option to get the latest filing status from the GST Common Portal and get the E-way bill unblocked.
In case the system has not yet unblocked the GSTIN to generate E-way bills; the taxpayer can contact the customer support and raise a complaint to resolve his/her case. An E-way bill is mandatory for businesses that deal in the movement of goods from one place to another. Hence business owners must know the importance of generating an E-way bill for smooth operations.
Note: “Please ignore this update if you are not registered on the EWB portal.
GST e-way bills will only be unlocked when the full tax payments have been done to the government. In the petition filed by contractors, the high court has stated that the government is bound to take all the tax payments firsthand before clearing ways for GST e-way bills.
The e-Way bill is an important component of the GST system. It essentially comprises two parts: Part A includes details on the GSTIN of the supplier, invoice number, HSN codes, delivery address, and more. Part B, on the other hand, includes details pertaining to the transporter such as the vehicle number, transporter ID, etc. As part of the current setting, the two parts are generated through the e-Way bill portal. However, taxpayers must manually update the invoice details and transporter details to do the same.
With the mandatory requirement to implement e-invoicing, the effects will also reflect on the e-Way bill system. Firstly, users of the e-Way bill can use their existing credentials to log in to the e-invoice portal. They do not have to undertake new registration. Through the e-invoicing portal, the e-Way bill will get auto-populated with all the required data. The information gets auto-populated only once the e-invoice is updated. To put simply, the integrated process has been put in place to simplify and ease the process of e-way bill generation.
How is an e-way bill linked with e-Invoicing?An e-way bill has two parts; Part A contains invoice details such as GSTIN of the supplier and recipient, invoice number, delivery address, HSN codes, etc. Part B has transporter details such as transporter ID, vehicle number, etc. Under the present system, both parts are generated from the e-way bill portal by the taxpayer by updating invoice details and transporter details manually.
The implementation of e-invoicing will have an impact on the e way bill system as well. The existing users of e-way bill portal can use the same credentials for login to the e-invoice portal instead of getting a new registration. With the implementation of e-invoicing, e-way bills will be auto-populated from the e-invoicing portal, unlike the current system. Once the e-invoice is successfully validated, the Part A & Part B of the e-way bill will be auto-populated provided with some optional details (transporter ID and mode of transport) in the e-invoice are updated. The motive behind these changes is to simplify the process of creating e-way bills.
In other words, every e-way bill holds two parts. One of the parts contains the invoice details like the invoice number, HSN codes, delivery address, recipient and supplier's GSTIN and much more. On the other hand the other part contains the transporter information like vehicle number, transporter ID and much more. Under the current system, the e-way bill is generated for the both parts in the e-way bill portal as the taxpayers manually update their transporter and invoice details.With the mandated implementation of the e-invoicing there will be noticeable impacts on the e-way bill. There is no need to get new registration. If you are a pre-existing user of e-way bill portal can login with the same details into the portal of e-invoice. When the e-invoice is validated then the both parts of the e-way bill would be automatically computed with the condition that few of the optional details are updated in the e-invoice.
There will be no change in the process of generating e-way bills. However, an additional facility to generate e-way bills from IRN will be provided. A user can follow the below steps:
Upload the invoice to the invoice registration portal.
The GSTN will verify the mandatory details, and upon successful validation, the IRP will issue a unique number called invoice reference number and a QR code on the invoice.
This data will automatically be transferred to the e-way bill portal, where section 12 of e-invoice schema (e-way bill details) is reported. The APIs are used to generate e-way bill from IRN.
A user should then log in to the e-way bill portal and enter the IRN of the invoice for which he needs to generate an e-way bill.
Part-A and Part-B will be auto-populated if the required details are updated in e-invoice.
Click submit. If there are no errors, the e-way bill will be generated, and one can download it as a JSON or PDF file.
The primary aim to implement e-Invoicing and linking it with e-way bills is to ensure the procedure is automated and simple. In addition to this, the EWB has also been linked with the return filling of GST. Your e-way bill will be blocked if you have more than two GST returns pending that require to be filed. These changes will benefit your business as there will be:
1. Your convenient compliance
2. Accuracy that comes with an automated process.
Currently, there is no provision to address the cancellation of e-way bills through the cancellation of e-invoice. In the case of false invoices, the same errors will flow in e-way bills as well. Recently, the NIC clarified that the e-way bills must be cancelled first followed by the IRN. An e-way bill cannot be generated for cancelled IRN.
Recently, the NIC clarified that the e-way bills must be cancelled first followed by the IRN. An e-way bill cannot be generated for cancelled IRN.Both IRN and E-way bill cancellation has to be done within 24 hours of generation, however, the additional condition for IRN is that there should be no active E-way bill(for the IRN). Thus, before cancelling IRN, the taxpayer needs to cancel E-way bill first, if it exists. Also, if the E-way bill is cancelled for a document, it can be regenerated for the same document, however, if an IRN is cancelled for a document, same cannot be regenerated for the same document and you need to generate new IRN using new document no. only. Cancellation of IRN and E-way bill can be carried out through the IRP portal.
Cancelling Invoice after 24 hours:If you want to cancel the invoice after 24 hours, then you can do it in the GSTN system or you can do it by issuing a credit note. It is always better to issue a credit note and nullify it because if you delete this from GST system alone, the invoice will still be active in the IRP system.
Below is the overview for your reference:
E-way Bill Cancellation | IRN Cancellation |
Within 24 hours of E-way Bill generation Document on which E-way Bill is cancelled, E-way Bill can be re-generated | E-way Bill to be cancelled before proceeding for IRN cancellation. No Active E-way Bill should exist.Within 24 hours of IRN generation.Once cancelled, IRN cannot be generated for the same document If 24 hours are passed and still supplier wants to cancel invoice then he will have to do it on GSTN system by deleting or he can issue a credit note |
NOTE: If improper or incomplete E-way Bill details are provided then IRN will be generated and E-Bill may show some error. Subsequently, E-way Bill by IRN can be used for E-way Bill generation.way
Amendments to E-invoice: Impact on the e-Way BillAt the moment, there is no provision to address the impact of the e-invoice system on the e-Way bill in case of amends. If the e-invoice is cancelled, the e-Way bill too gets cancelled. However, authorities are working on ensuring a system in place to deal with this issue.
The e-invoice and e-Way bill system is an important part of the GST system and helps streamline the process for taxpayers. It is vital to stay well-informed on all the updates made in regard to the system.
The e-way bill is of two parts, i.e. Part-A and Part-B.
At present, there is no provision made that allows the modification of Part-A of the e-way bill in case incorrect data is entered. One has to cancel the bill and re-generate a new one.
A consignor who has furnished information in Part A, can assign the e-way bill number to another registered or enrolled transporter who can then update information in Part-B of Form GST EWB-01. This facilitates the further movement of goods.
Vehicle Number is an optional field when generating the part-A of the e-Way Bill. But, e-Way Bill without a vehicle number is not valid for movement of goods. The e-way bill portal provides an option of updating vehicle number on the document. This option can be used in the following cases:
This option can be used many times for an e-way bill within its validity period. Note that no other details of e-way bills can be edited. Also, bulk update vehicle number option is available on the e-way bill portal where an excel template can be filled up and uploaded on the portal for updating vehicle details for multiple e-way bills at a single shot.
Step-1: Login to the e-way bills portal and Select ‘Update Vehicle No’ sub-option under ‘e-Waybill’ option appearing on the left-hand side of the dashboard.
Note: If the Consolidated e-way bill needs an update of transport /vehicle details, select ‘Re-generate’ under ‘Consolidated EWB’ appearing on the left-hand side of the dashboard.Rest of the steps remains the same.
Step-2: Against ‘Show e-Way Bill By:’ Select either ‘e-Way Bill No.’ or ‘Generated Date’. Enter the e-Way Bill No. or Date and Click on ‘Go’.List of filtered e-Way Bills will appear according to your choice.Select the relevant e-Way Bill for which you want to update the vehicle number.
Step-3: Enter the details on this page:
The e-way bill gets updated with new details instantly. Errors (if any) will be displayed. Even consolidated E-way bills can be updated for the vehicle details.
The original transporter / seller who initially generated e-way bills can change/ re-assign the Transporter ID thereby replacing existing transporter with a new transporter. Once the initially assigned transporter assigns another transporter by changing the Transporter ID, then the seller cannot make any changes/ modification in the E-way bill. Further, only Part-B details can be edited.Here is a step-by-step of re-assignment of another transporter:
Step-1: Select ‘Update EWB Transporter’ sub-option under ‘e-Waybill’ option appearing on the left-hand side panel of the dashboard.
Step 2: Enter the e-way bill number and click on ‘Go’.
Note: You may enter Transporter GSTIN or Transporter enrolment ID.
Step-3: Enter the new/changed Transporter ID (name of transporter appears for your check) and Click on ‘Submit’.
The updated e-way bill appears on the screen. Click on Print to print the E-way bill. Note that the e-way bill number remains the same even after the modifications in the transporter details.
A taxpayer can use this option to reject the e-way bills generated by other parties (as recipients/suppliers) on the former’s GSTIN.For instance, where the consignment did not reach the destination at all as it was cancelled on the way, the recipient may reject the e-way bill.
Prerequisites:Step-1: Login to the e-way bill portal, Click on ‘Reject’ appearing on the left-hand side of the dashboard.
Step-2: In the new screen, Select the date on which the e-way bill was generated and Click on ‘Submit’. After entering the date, you get the list of bills that were generated on the date.
Tick mark against the concerned e-way bill you want to reject on the right-hand side. You get a message on the screen once the e-way bill is successfully rejected.
Note: As a second party, one can communicate the acceptance or rejection of such consignment specified in the e-Way Bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-Way Bill, it is deemed that he has accepted the details.
In case incorrect data is entered or for any reason, if the goods were never transported or are not transported as per the information mentioned in the e-way bill, then the generator can cancel the e-way bill by using the following steps.
Factors to be considered before Cancelling E-way BillThe e way bill cancellation time is within 24 hours of generating the bill.
E-way bills can be cancelled by the generator of such e-way bills only.
Once canceled, it is illegal to use such an e-way bill.
It is important to note that the bill cannot be cancelled in case it is verified by an empowered officer.
Step-1: Click on ‘e-way bill’ or ‘Consolidated EWB’. A drop down appears; select ‘Cancel’ from the same.
Step-2: Enter the 12 -digit E-way bill number for the EWB you want to cancel and click on ‘Go’.The EWB selected appears. Give a suitable reason for cancellation. For example, the goods are not being moved, incorrect entry in the E-way bill entered.
The generator of the e-way bills can extend the validity period of e-way bills. The e-way bill can be extended 8 hours prior or 8 hours after the time of expiry of the validity period.
Follow these steps to extend the validity of the e-way bill:
Step 1: Login to the official e-way bill portal, i.e. E-Way Bill System (ewaybillgst.gov.in). Enter the requested details like username, password, and captcha before clicking on ‘Login’.
Step 2: Click on the ‘Extend Validity’ option listed under ‘E-waybill’ on the left-hand side of the dashboard.
Step 3: Now, enter the e-way bill number for which the validity has to be extended.
Step 4: Select ‘Yes’ to extend the validity.
Step 5: At this stage, you must enter the reasons for the extension. Also, re-enter the details of the vehicle. Make relevant selections from the drop-down list and enter the mandatory remarks.
The system will generate additional validity depending upon the distance travelled.An e-way bill is mandatory for businesses that deal in the movement of goods from one place to another. Hence business owners must know the importance of generating an e-way bill for smooth operations.
An e-way bill is an electronic document that is mandatory to move commercial goods exceeding 50,000 in value, within and outside state borders. An e-way bill is only valid for a certain time depending on the type of cargo being transported and the distance. One of the primary functions of the e-way bill is to facilitate the computation of the applicable GST that is due to the transporter after the goods in question have been delivered. Similarly, it also helps the issuing authorities to keep a track of all the taxable goods that are being moved within and across state borders.The e-way bill’s validity depends upon the distance travelled. Typically, the journey starts from the supplier’s location. Then, the driver has to make it to the next stop at the state border where an e-way bill-generating toll booth is set up. The destination, on the other hand, is the recipient’s location. However, it must be noted that the distance to be travelled is an approximation that is ascertained through the MAP feature on the e-way bill system accessible by the toll booth officials. They use the feature to compute the distance between the dispatch and delivery locations.
Previously, a maximum distance of 3,000-km could be entered in the distance section when an e-way bill generation was done online. Such restrictions could theoretically make the transportation of goods from one end of the country to another a next-to-impossible task. However, if the goods can be transported within the stated e-way bill validity period even though the total distance travelled exceeds the 3,000-km limit, there should not be an issue whatsoever.As a rule of thumb, a single day is added to the total e-way bill validity period after the vehicle has travelled 200-km, while an additional day is added every time the vehicle covers 200-km. If you feel confused by the explanation of how the e-way bill validity is extended, let us help you with an example.
However, the computation of the distance travelled by an e-way bill has become simpler. These days, all that a toll booth official must do is enter the pin codes of the location where the journey began and that of the destination. As per the pin codes, the e-way bill devices will be able to measure and show the near-approximate distance that a motor vehicle can travel between the supplier and recipient. The latest amendment to the portal is a facility that allows drivers to enter the actual distance travelled while moving the items.
However, the facility does not allow the driver to change the total distance travelled by a sizable margin. As a carrier who is responsible for the safe and smooth transportation of goods, it will be limited to a 10% increase over the distance that has already been calculated.For example, if the e-way bill system suggests that the distance between points A and B is 900 km, the user can enter a maximum distance of up to 990 km (900 km + 10% of 900 km).
Extension of Validity Period of E-Way BillThe validity of an e-way bill can be extended if the consignment cannot be transported within the due date. However, the validity of the waybill can only be extended by the supplier or the assigned transporter carrying the goods at the time of expiry.Reasons for Validity Extension-The validity of the e-way bill can be extended in the case of change in the transport vehicle, breakdown of the vehicle, or any other such issue.Time Limit for Waybill Extension- The e-way bill can be extended 8 hours prior or 8 hours after the time of expiry of the validity period.
Points to Remember for E-way Bill ValidityThere are certain conditions that you must keep in mind with regards to the e-way bill validity. Here is a list:
Under the Section 68 of the Goods and Services Tax (GST) Act, the government has made the issuance of e-way bills for the purpose of transporting goods mandatory. As per the mandate, the person who is in charge of the conveyance which is carrying a consignment worth over 50,000 must generate an e-way bill through the common GST Portal.Large-sized business houses and/or logistic operators have several consignments moving all across the country on any given day. This has created the need for a simple, time-saving system through which they can generate or update vehicle details across all of the required e-way bills through a single file upload.
This can be made possible with the help of the e-way bill bulk generation facility, which can be found on the e-way bills portal. A bulk e-way bill generation option is used when an individual needs to generate and seamlessly update several such e-way bills in a single shot.
In order to generate e-way bills in bulk, one must ensure that they have taken care of a handful of prerequisites required. They are as follows:
E-way Bill registration on GST and E-Way Bill portal is mandatory for the person responsible for generating the e-way bill.
Documents such as invoices/bills/challans must be available with the transporter at all times.
A transporter ID or the registration number pertaining to the vehicle will also be required for generating an e-way bill.
The EWB JSON (JavaScript Object Notation) template, which is also known as the EWB bulk converter excel template must also be periodically updated.
To generate e-way bills in a consolidated manner, one must have e-way bill numbers of each and every individual consignment that needs to be transported.
The individual must ensure that they have downloaded the relevant Excel files (.xslx) from the E-way bill portal. These Excel files, which have two variations, will help the individual collate the data pertaining to multiple E-way bills and upload them in one go on to the portal. The two different methods involving both of those types of Excel files, which are also known as bulk E-way bill generation templates, can be found below.
Essentially, the templates which can be downloaded through the e-way bill login portal help the user perform two critical and specific functions. Those two functions are:
In order to bulk-generate e-way bills, one can use either of the two methods that have been mentioned below of preparing the required data file which then needs to be uploaded on the portal:
Step 1: Through the online portal, one must download the JSON template which will become accessible after the user clicks on “e-way bill JSON format”/“Consolidated e-way bill JSON format”.
Step 2: Then, fill in the required details in the file which has been downloaded. Now, the file in question is ready to be uploaded on the portal.
Method 2Step 1: Through the portal, download the excel template that can be found under “e-way bill JSON format.xlsx”/“Consolidated e-way bill JSON format.xlsx”.
Step 2: Post that, the user must download the converter tool that goes by the name of “e-way bill converter tool.xlsm” or “Consolidated e-way bill converter tool.xlsm”. This will convert the data pertaining to numerous e-way bills saved on the excel file into a single JSON file.
Step 3: Then, initiate the second part of the process by filling in the requisite details in the Excel (.xlsx) file.
Step 4: Lastly, use the .xlsm converter tool and convert the excel file into a JSON file. The JSON file is now ready for upload.
The second method, in which the bulk converter tool is used to convert such excel files into a JSON template is considered to be the ideal option for uploading the data file on the portal. The reason behind the same is that the validation process takes place as and when the updated files are being converted from the excel template into the JSON template. So, in the event that any error arises, the user will be notified of the corrections before uploading the JSON file.
In order to download the Excel template which will have to be used for the bulk updatation of vehicle numbers and other details, the following method will have to be adhered to:
Step 1: To update the vehicle numbers in bulk, select the ‘How to use’ option from the home page tab.
Step 2: Then, from the option that reads ‘Bulk Generation Tools’, the user will need to download the ‘Vehicle No. Updatation JSON Preparation’ template.
Step 3: Once you’ve downloaded the template, fill in the details and validate the file by clicking on the ‘Validate’ button.
Step 4: After the validation of errors, the user will need to click on ‘Prepare JSON’. The JSON file in question will then become ready for upload.
For the purpose of bulk-generation of e-way bills and uploading the filled-in template on the portal, the following steps will have to be adhered to:
Step 1: Firstly, one must log in to the e-way bill portal with their username, password and the case-sensitive captcha code.
Step 2: Then, the user will be able to see two options, namely ‘Generate bulk’ under ‘e-waybill’ option and ‘Consolidated EWB’. One can go with the option that they seem most comfortable with.
Step 3: Select the saved JSON file and then click on ‘Upload and Generate’.
Step 4: The system will then generate EWBs in the form of a list where one can copy the listed e-way bill numbers and the date of generation and keep this information saved on their system.
Note: In the event that the user finds any errors against an e-way bill entry, they will be required to correct them and process it again.We will now take a look at the ways in which one can upload the prepared data files on the e-way bill portal for the purpose of updating vehicle numbers in bulk.
Steps to Upload Filled-in Template for Vehicle Details in BulkOne must follow the steps mentioned below in order to update the vehicle details in bulk with the prepared data:
Step 1: Under the ‘e-way bill’ option, one will find and must select the link that reads ‘Update Vehicle- Bulk’.
Step 2: Then, click on’ Choose File’ and then upload the JSON file in order to proceed.
Step 3: Then, click on the ‘Generate’ button in order to update the details pertaining to the vehicles in bulk for the e-way bills.
Step 1: Once the user has helped them to the official e-way bill portal, they must go to the ‘How to Use’ section on the home page. Then, they must select ‘Tools’, and then click on the ‘Bulk generation tools’ option.
Step 2: Then, the user will be able to see a list of formats that are ready to be downloaded. Then, they must select the desired file/format to download.
Under the e-way bill system, every transporter/taxpayer is required to generate an e-way bill before starting the movement of goods. The person in charge of the transportation of goods is required to carry a supply bill, delivery challan, and a copy of the e-way bill. E-way bill registration is compulsory to generate an e-way bill; there are three kinds of taxpayers/ users involved:
Both registered businesses and unregistered transporters must complete the e way bill registration process on the portal to be able to generate e-way bills for transporting or shipment of goods.
On the E-way Bill registration portal, you can find the following options:
Registration of e-way bills can be done on the official website at ewaybillgst.gov.in. All traders and transporters need to register before April 1
The following are the steps for e-way bill registration on the e-Way Bill portal:
Step 1: Visit the official website ewaybillgst.gov.in.
Step 2: On the homepage click on the ‘Registration’ tab and Click on ‘e-Way Bill Registration’ under it.
Step 3: Now enter the GSTIN (Goods and Services Tax Identification Number) and the captcha code. Click on ‘Go’
Step 4: Generate an OTP, the OTP number will be sent on your registered mobile number, verify the same.
Step 5: Create a new User ID and set the password. Once all the details are correctly filled, User ID and password will be created.
E-way bills are mandatory even if a transporter is unregistered. A transporter must generate an e-way bill when the value of the consignment from a single supplier exceeds 50,000. The bill must also be generated if the value of the goods in a given vehicle exceeds 50,000. Every unregistered transporter will be issued a Transporter ID, this ID will be mentioned on every E-way Bill.
What is a Transporter ID?A transporter, even if unregistered, has to generate an E-way bill if the value of the goods exceeds 50,000. Unregistered transporters do not have a GSTIN, thus, authorities have introduced the idea of Transporter ID. Every unregistered transporter has to provide the Transporter ID when generating an E-way bill.When a transporter enrolls on the E-way bill portal, the user receives a unique Transporter ID and username.Below are the steps to be followed by GST Unregistered Transporters:
Step 1: To register, visit the official E-way bill system portal i.e. (ewaybillgst.gov.in).
Step 2: On the home page under the registration tab, select the ‘Enrolment for transporters’ option.
Step 3: Enter the details in ‘Application’ at points 1-9 and click on ‘Save’.
Details of Application for Enrollment u/s 35(2)
a) Fill in the Trade name, if any>br> b) Enter your PAN number
3. Type of EnrolmentSelect the relevant option:
- Warehouse
- Godown
- Cold storage
- Transport service
Select the relevant business form from the drop-down:
- Foreign company
- Partnership firm
- Proprietorship
- Private limited company
- Public limited company
- Unlimited company
- others (If HUF, AOP, BOI and so on)
a) Fill in the complete address of the place of business including all the red marked mandatory fields.
b) Contact information such as e-mail address, Landline number or Fax number (if any)
c) Nature of premises mentioned whether it is Own /leased /rented/ consent/ shared/ any other case.
- Tick mark the box to give your consent to the E-way Bill System/ GSTN. Fill in the following required details with respect to the authorized personnel of the Company/ Proprietor/ partner of the firm.
- The Aadhaar Card number, name of the personnel and mobile number mentioned in the Aadhaar.
- Once these details are entered, click on ‘Verify detail & Send OTP’ option.
- An OTP will be sent to the registered mobile number along with the Aadhaar.
- Enter it and click on ‘Verify OTP’ and your Aadhaar will get verified.
Here you have to upload the valid documents from your system, one for address proof and one for ID proof in PDF and click on ‘Upload’. Once the documents are uploaded, the file name appears on the right-hand side of each field.
8. Login DetailsSet up a new unique username/ user ID and password and click on ‘Check’ to see if the username you wish to set is already being used or not.
9. VerificationTick mark against the declaration confirming the authenticity of the information you provided on the application form and click ‘Save’.
Step 4: Upon submitting the form, the portal will generate a 15 digit Transporter ID or TRANS ID. At this step, you can also access the user credentials, thus, concluding the process of E-way bill registration for unregistered transporters.
If you want to transport goods worth 50,000 or above from one state to another, it is mandatory for you to generate an e-way bill and carry it at the time of transportation. Failure to do so can have serious consequences. If you fail to get an E-way bill issued for your consignment, you can be penalized as per the norms that have been laid out by the government for it.The penalty for E Way bill will be applicable as per the following list:
Section 122 of the CGST Act, 2017 states that if a taxable person attempts to transport taxable goods without the relevant documents, including the E-way bill, the monetary penalty will amount to 10,000 or the tax that the transporter was attempting to evade, whichever is greater.
If you are found transporting goods that have not been mentioned in your E-way bill, they can either be seized or detained under Section 129 of the CGST act of 2017.
If you are found transporting goods with the cover of an expired E way bill, those goods will be seized and/or detained by the relevant authorities. They will only be released after you pay the penalties as per Section 129(1) clause (a) and clause (b) of the CGST Act of 2017.
If you are transporting goods without paying the applicable tax on them and without any valid documents, the penalty for an expired E way bill will be 100% of the payable tax amount. In the case of exempted goods, you will need to pay 2% of the total cargo value or 25,000, whichever is lesser.
If you are found transporting goods that you have paid the tax for but do not have valid documents for it, you will be liable to pay 50% of the cargo value. If you are found doing so while carrying exempted goods, you will have to pay either 5% of the total value of goods or 25,000, whichever is lesser.
If there are minor mistakes in your E-way bill, you or the registered business will be fined 1,000. These penalties are as per the official circular that was circulated by the government in 2018. Note that you will only be charged 1,000 only if you have already paid the applicable taxes. These penalties have been mentioned under Section 129 of the CGST act of 2017 as well. The errors that will attract the penalty for mistake in E-way bill mentioned above are:
Note that if any of the above mentioned mistakes are identified, 500 will be charged as per the Section 125 of the CGST act and another 500 will be charged as per the relevant section of the state’s GST act. The owner of the goods will have to pay the fine along with the Form GST DRC-07.
The E-Way bill system has been recently updated with the option to include multiple vehicles in a single E-way bill. This essentially means that the change in the vehicle carrier for the transportation of a single shipment can be conveniently updated against the E-way bill. There was an increasing demand from transporters for the need to allow updating of multiple vehicles on the bill. Transporters had to go through the tedious process of regenerating a new E-way bill whenever the vehicle was changed for a single consignment. The ‘Update-Multiple-Vehicle’ feature came to become an absolute requirement. Now transporters can simply update vehicle details to include them in the same E-way bill, there is no need for a new E Way bill generation.
The scenarios in which the ‘Update-Multiple-Vehicle’ feature can be used are as follows:
It is extremely convenient and easy to update the E-way bill with multiple vehicles. Follow the listed simple steps to initiate the update through the E-way Bill Portal.
Step 1: Visit the official E-way Bill Portal i.e. E-Way Bill System (ewaybill.nic.in)
Step 2: Select the 'Change to Multivehicle’ option listed on the e-way bill menu.
Step 3: Carefully enter your E-way bill number and click on ‘Go’.
Step 4: Now enter the details of the consignment including the destination and mode of transport.
Step 5: You can view the ‘do you wish to move goods in multiple vehicles?’ option. Select ‘Yes. You will be able to view the multi-vehicle movement option.
Step 6: Include all the details such as ‘From Place’ and destination in ‘To Place’. You must also enter the ‘Total Quantity’ of the original consignment and its ‘Unit’ of measurement exactly as maintained in the invoice. Follow by selecting the ‘Reason’ for using the option. You must also enter the ‘Remarks’ explaining why you needed to create a group for entering multiple vehicles in your bill.
Step 7: You must re enter the E-way bill number before submitting your request by clicking on ‘Go’. All the groups that you formed will appear on the drop-down option. You must enter the vehicle details against each of the given groups.
Step 8: The groups get saved once you enter all the relevant details. You may also update the details of each vehicle in the given groups once the consignment is delivered.
Step 9: Part B of the E-way bill can be updated under the ‘Change to multiple vehicle’ option. To update multiple destinations, you update the information one at a time in Part B of the groups.
Step 10: Under Part B of each group, you must enter all the vehicle details. Also, include the transporter document number. It must also include the number of goods being carried in the given vehicle.
Step 11: Once you furnish all the required details, you may submit the same. The updated information will reflect in Part A and Part B of the E-way Bill. Check to ensure that the E-way bill includes the phrase ‘Multi-Vehicle’ under the ‘Valid Until’ section.
Step 12: The E-way bill can be printed by clicking on the ‘Print’ option to keep track of your filing.
At the time of a person generating an e-Way bill for the consignment, he or she will be required to select the transaction type. As and when one clicks on the transaction type button, they should be able to see the following sub-types in more or less the same order.
The Transaction Types:
In the event that a person generating an e-Way Bill clicks on the “Outward Supplies” button, they will see the following options:
There are times when the goods which are supposed to be transported from point A to B are so big and heavy that they cannot possibly be taken across state or union territory borders with the help of a single-vehicle. Additionally, it always makes more sense logistically to move the goods in several portions instead of shipping the same in one go. In order to be able to transport goods which need multiple vehicles to travel all over the country, it is usually dismantled and then each portion is subsequently assigned to a vehicle. After they have been reduced to several parts, they start going by the name of Semi Knocked down (SKD) or Completely Knocked down (CKD) goods.
Whenever such a situation arises, the goods have to be supplied under the cover of a single bill, even though the option chosen by a supplier was SKD in e-way bill making the process and more than one vehicle is helping out with the transport part of the business transaction.For Instance, a piece of industrial manufacturing equipment that weighs 20 tonnes is being taken from Delhi to Kolkata under a single invoice. But, for convenience-related purposes, the equipment in question is dismantled, or knocked down, if you will, and shipped away with the help of three trucks. The same was done so that a single driver does not have to deal with the complexities associated with carrying something as heavy as that across the borders of the state. When a circumstance similar to the one in the example that you just read arises, suppliers select the option of SKD in e-way bill generation process
When to Select the Option of CKD/SKD in e-way bill Generation Process?The aforementioned modes of transportation, which is based on what is often referred to as the “screwdriver technology”, is prevalent in many industries that primarily deals with the manufacturing, distribution and sale of high-involvement pieces of machinery such as cars, boats, toothbrush tufting machines and dyers for garments, among others. The products, for which manufacturers tend to select the option of SKD in e-way bill generation process, tend to weigh several tonnes easily and while some of the times, they are transported with the help of a single vehicle, most industry players prefer that their machinery comes or is transported in parts for various reasons. Their relative immobility can be considered to be one of the several e-way bill requirements while generating one for the SKD/CKD products.
If the goods in question meet the laid-down e-Way bill requirements, In order to generate an e Waybill for the purpose of transporting goods in an SKD or CKD condition, the individual will need to follow the procedure which can be found below in the exact same order.
For example, let us say that a single invoice has been generated for Toothbrush Tufter Machine A, which is being unassembled and then transported with the assistance of a total of 3 trucks. In such a case, 3 challans of delivery and an equal number of E-way bills will be generated, which will be shipped along with the driver of each and every vehicle carrying the goods in multiple consignments with the corresponding vehicle number. However, it must be kept in mind that the goods must satisfy the e way bill requirements that have been laid down.
Step- 1: You must log into your account with your credentials to the E-way bill portal i.e. https://ewaybillgst.gov.in/
Step- 2: You must then click on the tab that reads E-way bill, post which you will need to click on a button that reads “Generate New
Step- 3: Finally, you must select the Transaction Type as ‘Outward’ or ‘Inward’ option depending upon the movement of the goods and its subtype as “SKD/CKD”. Post the same, you must carry out the standard procedure of generating an e-way bill.
Step- 4: Input all the description data of the goods. This includes the name of the products as mentioned on the tax invoice.
Step- 5: Enter the HSC code and the distance of the destination.
Step- 6: Click on ‘Submit’ to generate the e-way bill.
It must also be kept in mind that the relevant individuals will have to get the delivery challan details updated as and when required and complete all of the parts of the e-way bill generation process in order to generate the E-way Bill against each challan.
The e-way bill system has been implemented to ensure smooth e-way bill generation. However, there may be some instances when errors can occur. Some possible errors that you may encounter include:
GST registered businesses, or individuals can generate an E-way invoice if the goods are being transported to or from a registered person.
If the value of transported goods is less than 50,000, the creation or carrying a GST e way bill is optional. When having a GST, e-way bill is mandatory if the value of transported goods is more than 50,000.
Registered businesses under the Composition scheme are also required to generate e-way bill; the rules for the generation of the amount are the same as in the case of a GST registered person.
In case, the supply of goods is coming from an unregistered person to a GST registered person or business, the GST registered company or person is required to ensure that all required compliance under the GST Act is met.
Transporters are required to generate e-Waybill in case the supply of goods is taking place by railways, road or air, etc. and the supplier does carry any GST e way bill. To generate a GST compliant E-way bill, transporters are first required to register for a Transporter ID.
It has been observed that some of the Tax Payers and Transporters are making the mistakes while generating the E-Way Bills. These mistakes may be happening as operators want to generate the e-Way Bills fast. The followings are some of the general mistakes.
This may result in cancellation of e-Way Bill by the tax payers himself or rejection by the other party.To overcome these mistakes, the following actions may be taken by the Tax Payers/Operators.
Imports and exports form the core of a country’s international trade and boost its foreign exchange earnings. In India, all entities taking part in import and export activities are required to abide by the e-way bill rules specified under the GST Act. As per the Act, an ‘Import’ is defined as bringing the goods from other nations to India. An ‘Export’, on the other hand, means transporting goods from India to a foreign country.As far as the role of a GST E-Way bill is concerned, one must be generated for all goods’ consignment that travel interstate and have a market value of over 50,000. Such goods attract what is known as the Integrated Goods and Service Tax (IGST) as per the law. However, the export of goods does not attract any tax as it is considered as a zero-rated supply.
Is E-Way Bill Required for Export and Import Activities?E-Way Bill requirements vary depending on whether the goods are being imported or exported. In some cases, there is no need to generate an E-Way bill while in other cases, there is minimal to zero E-Way bill requirements. E-way Bill for Import & Stages of Importing a Consignment into India
Apart from the above, no GST E-Way bill needs to be generated in the following scenarios:
The table below shows when E-Way Bill is required and not required in case of import and export.
E-Way Bill Required | E-Way Bill Not Required | |
Import | Movement of goods from ICD or CFS or warehouse to factory or importer’s business location | Inward entry at Customs port Movement of goods from port to ICD/CFS Movement of goods from ICD/CFS to warehouse |
Export | Movement of goods from exporter’s business place to ICD/CFS/Warehouse | Movement of goods from ICD/CFS to port/ warehouse Movement of goods from one port/station to another port/station |
The steps for e-way bill generation process remains the same in the case of import and export but below mentioned E-Way bill particulars needs to be noted while generating an e-way bill in case of import and export.
Import/Export E-Way bill Particulars | Import | Export |
---|---|---|
Document number and type | Bill of Entry | The tax invoice meant for the export of goods |
Bill From | Unregistered Person (URP) | Details of the exporter (such as their name and GSTIN number) |
Dispatch From | The pin code 999999 will have to be entered and ‘other countries’ will have to be selected in the ‘State’ column | Address of the warehouse/ place of business of the exporter |
Bill to | Details of the Importer (such as their name and GSTIN) | An unregistered person living outside (mention URP in such cases) |
Ship to | The address of the warehouse/business place of the importer | The pin code 999999 has to be entered. Additionally, “Other Countries” must be selected in the state column |
Transportation details | Transporter details (such as vehicle details, transporter ID, and the likes) | Details of the transporter (such as vehicle details and your transporter ID, among others) |
While a GST e-way bill generation is mandatory for the import and export of goods, it is important that the e-way bill generated stands valid. The validity of an e-way bill depends on the distance of movement of goods. For imports, the distance is calculated between the ICD/CFS and factory/importer’s business location, whereas for exports, the distance is computed between the warehouse/exporter’s business locations to the ICD/CFS. Ensure that the distance covered is calculated exactly when generating the e-way bill.The Goods and Service Tax (GST) regime has undergone quite a few amendments since its implementation. Starting October 01, 2020, a mandatory introduction was made to the system. Now, every taxpayer with a turnover of more than 500 Crores for FY19-2020 must abide by the e-invoice system. On January 01, 2021, the mandate was further extended and stated that taxpayers or businesses with a turnover of more than 100 Crores have to follow the same system.At present, all taxpayers with a turnover ranging from 50 Crores to 100 Crores must follow the e-invoicing system. The annual turnover could belong to the years beginning FY’2017 to 2018.
A special economic zone (SEZ) is defined as a zone where businesses enjoy lenient taxation laws and legal compliances. Another defining feature of SEZs is that they are located within the national borders of a country, partially owing to the nature of the commerce-related laws applicable in such areas; they are treated as a foreign territory for the purpose of taxation. Also, due to the same, the supply from and to such places have a little different treatment than the run-of-the-mill supplies. In simpler words, although SEZs are located in the same country, they are considered to be a different national territory altogether. As a result of the same, the supply of any goods or services to or by a developer based in a Special Economic Zone unit is treated as an interstate supply and Integrated Goods and Service Tax (IGST) is charged under the GST law. This article will take a deeper dive into the kind of GST that is attracted by supplies that are going in and out of a Special Economic Zone and what is the applicability of an e-Way bill in such areas.
What do you mean by Imports and Exports in the Context of an SEZ?An export, in the context of an SEZ, is defined as a good and service that have been sent outside of India for the purpose of selling them or having them rendered. Additionally, the supply of goods and services from one unit/ developer in the SEZ to another unit in the same SEZ or some other one can be done. An import, on the other hand, is a good or service brought into an SEZ from an actual foreign country by any mode of transport.
What are the Applicable GST Laws in an SEZ?An SEZ can prove to be advantageous to a certain extent in terms of taxation. Additionally, any supply of goods and services, or both, to an SEZ will be considered as a supply that is zero-rated. The same means that they attract a Zero per cent tax rate under GST. To put it in another way, supplies into an SEZ are GST exempt and considered as exports. Therefore, the suppliers supplying goods to SEZs can:
It must also be noted that when an SEZ supplies goods and/or services and/or both to any one, it will be counted as a regular inter-state supply and will hence attract IGST.The exception to the rule above is the fact that when an goods and services or both are supplied by an SEZ to a Domestic Tariff Area (DTA), that particular transaction will be considered as an export to the area in question, which is why they will consequently attract other import duties which will have to be paid by the person who has received these supplies in the DTA.
E-Way Bill Applicability Rules for SEZAs far as e-way bill applicability for SEZ dwellers is concerned, under the GST taxation system, the transporters must carry an e way bill when they are moving goods from one place to another, provided the value of the consignment in question exceeds 50,000 in value as supplies originating from an SEZ are treated just like any other inter-state supply. Also, just like in the case of regular inter-state supplies,the SEZ units or developers will be required to follow the standard EWB procedures just like the other players from the same industry have to. In the event of a good or service or both being supplied from an SEZ to a DTA, or any other place for that matter, the onus of generating an e Way Bill falls upon the registered individual that facilitates the transactional process.As far as the validity of e-Way Bills issued by the SEZs are concerned, as and when the e Way bill is issued by the relevant individuals, its validity is set at one day. The validity of the e Way bill in question remains the same as long as the distance that is travelled by the cargo stays below the 100km mark. Post that, depending upon the type of the e Way bill that is issued, an additional day is added to the validity period of the document as and when the goods travel an additional 20 or 30 kilometers.
Job work is considered to be an integral part of the manufacturing industry as a major chunk of the manufacturing businesses tends to outsource a considerable portion of their manufacturing activities to other commercial entities. Job work could include processes such as the likes of the initial processing, further processing, packing, assembling or similar other processes of completion. Certain scenarios which might occur as far as a company’s involvements with firms that perform job work are concerned are as follows:
In the event that the outsourcer is located in a different state and is sending the goods to a job worker located in some other state, the entity in question will have to generate the e way bill for job work as per the standard procedure compulsorily. Except, in this particular case, the goods which are being moved from point A to B need not necessarily be worth 50,000. Even if the value of the goods in question is half of the one that has been decided by the GST council, the outsourcer will necessarily need to get an E-Way Bill for job work generated.
Inputs received by the Principal Post the job Work:Once the job work has been taken care of by the organization to whom the work has been outsourced, the outsourcer can either call for the goods back to their premises, or, they could ask the officials at the organization to whom the work in question was outsourced to supply the goods to the end customers themselves directly. In the event that the job worker has an E-way Bill Portal ID, they will need to generate the E-way bill for the purpose of having them moved to the marketplace. In case the job worker is not registered with the E Way Bill portal, the outsourcer will need to generate the e-way bill for job work.
When the goods in question are supplied directly from a job worker’s business place to the end customers, it’s mandatory that:
Similar to the situation stated above, in case the job workers have got themselves registered on the E Way Bill Portal, they must generate the E-Way Bill for job work themselves. Otherwise, if they are not registered, the onus of getting the E Way Bill for job work issued will befall upon the outsourcer.
As and when the e-Way bill for job work is issued by the relevant individuals, its validity is set at one day. The validity of the e-way bill for job work in question remains the same as long as the distance that is travelled by the cargo stays below the 100km mark. Post that, depending upon the type of the e Way bill that is issued, an additional day is added to the validity period of the document as and when the goods travel an additional 20 or 30 kilometers.
In the event that the goods are sent to the job worker, there’s no need to have a tax invoice issued. There will, however, be a need of having a delivery challan issued for such goods.The Deliver Challan in question would contain the following details in the order that can be found below:
One of the primary purposes of an E-way bill is to ensure the movement of the goods at the check post happens smoothly. Once the goods are ready to be moved from point A to B, the transporter has to ensure that the following things are in place:
When the goods are in transit, a proper officer could intercept or inspect any good carrier. It may either be intercepted for e-way bill verification purposes or simply the inspection of goods. In addition to the e-way bill verification process, the officer may also verify all of the documents that are on the transporter,such as the likes of E-way bills and invoices, among others. However, it must be noted that the officer cannot possibly conduct any other form of physical inspection of goods when one has been conducted already in a state or union territory. The vehicle could still be stopped if the officer has reason to believe that a possible attempt at tax evasion is being made while conducting the e-way bill verification process.
E-way Bill Documents to be filed at an Interception/Inspection PointThe Officer will file these documents on the interception:
If the transporter fails to provide the required documents at the time of the verification of e way bills, the proper officer can follow these steps:
Step 1: Record statement of the transporter in Form GST MOV-01.
Step 2: Issue an order for inspection of goods in the second GST MOV form.
Step 3: On the completion of proceedings, a report in Form GST MOV-04 shall be updated.
If no discrepancies have been found in the documents while conducting the inspection of goods, an order in Form GST MOV-05 will be passed for releasing the vehicle and goods, post which the vehicle can move on. The process mentioned above should happen simultaneously. Additionally, the processes should be completed within 3 days from the inspection order.If during the verification and inspection of goods, the officer feels that there is a discrepancy, the officer can take the following actions:
After receiving the notice to pay the applicable tax and penalty, the consignment owner may:
If there is a failure to pay the charges, or, the officer feels an attempt at tax evasion is being made, he or she will:
The final order shall be passed in Form GST MOV-11 and the form GST MOV-09 will be withdrawn post the process of inspection of goods revealing any form of discrepancies. A summary of the orders will also be uploaded on the common portal. When the vehicle is confiscated, the vehicle’s title with that of the goods is transferred to the Central Government. Upon payment of the fine, the title will be released. For the cases mentioned above, a temporary id will be created for making the payments for an unregistered taxpayer. The various types of forms and their specific purpose have been tabulated for you to see. They are as follows:
Name of the Form | What is its Purpose? |
GST MOV-01 | Statement of the owner or driver or person who is the vehicle’s in charge. |
GST MOV-02 | An order for physical verification and the inspection of goods, the conveyance or the documents. |
GST MOV-03 | Order for extension of time post 3 days for inspection |
GST MOV-04 | A report of physical verification |
GST MOV-05 | This is a release order |
GST MOV-06 | An order of detention |
GST MOV-07 | Notice that specifies the penalty and tax amount |
GST MOV-08 | A bond for the provisional release of goods and/or conveyance |
GST MOV-09 | An order demanding the tax as well as the penalty |
GST MOV-10 | A notice for the confiscation of goods |
GST MOV-11 | An order of confiscation of goods and/or conveyance and payment of the applicable taxes, fines and penalties |
As the aforementioned procedures are still in its nascent stages, its benefits are yet to be reaped. It is to be seen as to how these procedures are going to reduce the waiting and compliance time and also reduce the paperwork
The integration of the VAHAN portal and portal of e-way bill is necessary in order to validate or cross-check a vehicle's registration number during the preparation of e-way bill. While any attempt in an e-way bill generate using a vehicle's number that is not registered in the system of VAHAN will strictly not be authorized in the future.
VAHAN is an initiative implemented by the Ministry of Road Transport and Highways that is a National Register. It behaves like a principal repository for vital information that is related to a registered vehicle. You can search for your details regarding your concerned registered vehicle via following parameters:
Numerous services including registration of the vehicle, issuing and renewing of permits, calculating and payments related to the concerned state's road taxes, insuring and settling of challan, and so much more can be accomplished utilizing the VAHAN portal.
Before the e-way bill generate, transporters are required to check with the VAHAN portal so that to ensure whether their vehicles are indeed registered.Government agencies are taking the digital path in order to store and utilize data of their citizens. Storing in digital form ensures a convenient verification process and validating any concerned information almost instantaneously. This improves the efficiency in the tasks carried out in the offices and administrations.
An e-way bill is a good method that is advantageous to transporters as it involves minimal documentation, efficient transportation, reduces cost and is user-friendly. With an e-way bill you do not need to go through the tedious physical verification while in transit.
The e-way bill system was introduced with the intention to implement strict goods transportation system coupled with rigorous GST compliance.
As part of this system, suppliers must have an e-way bill if the value of the goods in question exceeds 50,000. Owing to the e-way bill, goods are now transported in line with the GST system. The data on the goods, too, is fed into the system before the transportation commences. Additionally, it also ensures that the registered businesses file their GST returns regularly.
During the generation of your e-way bill, the systems will automatically cross-check with the system of VAHAN in order to ensure that the vehicle number is valid. If you run into any issues while the generating your e-way bill, you can follow the given steps:
If your vehicle number that is unavailable in the database of VAHAN has been entered in EWB, then you need to immediately check with your concerned RTO (Regional Transport Office) and update your vehicle registration. If not done soon, the concerned vehicle's number will strictly be denied from the e-way bill generation.
If by chance your vehicle is registered with the VAHAN system and yet during the generation of the e-way bill you are notified with the 'Alert Message', then visit the involved RTO. When the details regarding your vehicle are modified in the database of VAHAN then the system of the e-way bill will be automatically updated.
If the detail of your vehicle number is associated with multiple RTOs then you will face trouble generating an e-way bill. During the initial period you might get a free pass, however, you will definitely find it difficult in the future. You can easily resolve this issue by visiting your concerned RTO then updating all the details regarding your vehicle number
In case your vehicle detail is not confirmed and the vehicle number belongs to only temporary registration then you are required to enter the vehicle number that is temporary using 'TR' in the beginning as a prefix while entering it for the e-way bill generation. Newly purchased and registered vehicles are often given a temporary registration number until they are allotted a permanent one.
By any chance if the details regarding your vehicle number is registered and updated in the database of VAHAN and still it is unavailable in the portal of e-way bill, then immediately contact the helpdesk of e-way bill and submit your grievances that are involved with your vehicle's number. Do not forget to specify that your vehicle number is both registered and updated is the VAHAN system; however, you are facing difficulty in generating the e-way bill.
The key to the smooth running of the e-commerce industry lies with sturdy logistics. E-commerce companies heavily rely on logistic service providers to fulfill the requirement of transportation across states. Safe to say, customer satisfaction pertaining to e-commerce businesses is now majorly driven by logistics. While some e-commerce companies manage their logistics by availing services from traditional logistic partners, a large number is moving towards building an in-house logistic system.
It is mandatory for the E-way bill document to be generated before goods are transported to another state. E-way bill generation is only applicable when the value of the goods exceeds 50,000. GST authorities have made it mandatory for parties to carry an E-way bill when moving goods across states under certain conditions.The government, upon realizing the volume of transactions within the industry, has ensured the applicability of the E-way bill on goods moved by e-commerce operators. Here are certain conditions that are levied on e-commerce operators.
As per the requirements laid down by the GST authorities, persons undertaking the consignment or in charge of the transportation must carry the following documents:
The IRN or Invoice Reference Number must be generated by uploading the tax invoice on the E-way bill portal. The IRC document carries validity. The person in charge may also be notified to carry the physical copy of the bill of supply or bill of entry. This factor may be subjective based on the nature of goods and the discretion of the Commissioner in charge.
E-way Bill – Document and Conveyance VerificationTo ensure that the system rules are diligently followed by the concerned persons, authorities carry out verification of documents and the conveyance. The verification may be carried out in the following different ways:
The introduction of the E-way bill system has worked towards streamlining the process of transporting goods across the country. E-commerce operations have been simplified with the recent amends made by the GST committee.
The Fast Moving Consumer Goods (FMCG) sector is engaged in short to medium term shelf life non-durable goods, which are usually of lower value. Milk and milk goods, rice and pulses, vegetables and fruits, soaps and shampoos, perfumes and deodorants, etc are examples of this. With the implementation of GST in India, the FMCG sector has become one of the greatest beneficiaries. To allow the smooth movement of goods for interstate and intrastate supplies, the e-way bill was introduced in 2018.
There are various conditions under which e-way bills are produced. Following are the impacts of e-way bill on FMCG sector of India:
E-way bills can provide an excellent indicator, especially if there is a robust database of small and micro industries and enterprises.
The e-way bill provisions had primarily targeted a single national-level e-way bill, which will be used by suppliers and transporters of goods all across the country. Till this national e-way bill was ready, the States were authorized to continue their current e-way bill systems. However, the GST Council realized that this was causing an unnecessary hassle to the inter-State movement of goods, which ultimately prompted the need for an earlier implementation of the GST e way bill.
Soon, businesses will receive notices/queries seeking explanations for discrepancies for data reported in the GST returns vis-à-vis the e-way bill portal. Although there is no link between the GST e-way bill and GST return portals, the government has put forth clear expectations based on the recent cases of notices issued to businesses for differences in the data in GSTR-3B and GSTR-2A returns. The extensive quantum and nature of data reported in GSTR-1 vis-à-vis and requirements for issuance of e-way bills, it becomes essential for businesses to prepare themselves in advance with GST e-way bill reconciliation of both the databases.
Any differences in the details mentioned on both the portals would need to be addressed based on back-up documentation.
The requirement for issuance of E-way bills only applies to the movement of goods over and above a threshold limit. In contrast, the data declared in GSTR-1 includes all the supplies regardless of any threshold.
There may be scenarios where e-way bills will be generated for the movement of goods on delivery challans; these details of supplies will not be reported in GSTR-1.
There is no need to issue e-way bills in case of a supply of services, whereas the same conditions to be reported in GSTR-1.
The state-specific requirements, such as different threshold limits and notified products for which e-way bills is will result in further complications.
Assigning roles for the issuance of e-way bills to ‘transporters’ and ‘consignees’ would make reconciliation even more time-consuming.
The other concern is the reconciliation of the value of goods supplied considering the credit notes issued later by the supplier to view the discounts, deficiency, etc. for the customer.
Lastly, the possibility of linking e-way bills data with the turnover of a business as a whole cannot be ruled out. Businesses need to prepare themselves and find out whether technological intervention is required to be able to sync reports with the GST database.
With over 28 states and 8 union territories in India, the logistics and transportation was mired with several bureaucratic procedures that made inter-state movement of goods quite difficult. The introduction of the e-way bill was a welcome move as it did away with many of the tedious verification mechanisms that hindered inter-state movements. Hence the logistics industry in India is expected to grow rapidly by implementation of the e-way bill as it helps transporters save money and time.To understand the significance of the E-Way bill and the true extent of the impact it has on the Indian transportation/logistics landscape, we must first learn what it is and how it replaces the old system.The e-way bill (electronic way bill) is a license/document that is required to be able to facilitate the movement of goods. Any party who is registered with the GST council is mandated to generate an e-way bill if they undertake transportation of goods whose value exceeds 50,000.The new e-way bill mechanism was introduced on April 1, 2018 and serves as an alternate method of compliance that would encourage self-reporting by the businesses.
Advantages of E-way Bill for the Logistic Industry
The e-way bill has many things going for it: increased transparency, increasing efficiency and more effective tracking. In terms of impact, the e-way bill is a disruptive force that has altered the way logistics and transportation companies operate.
The upcoming changes are predictable up to a high extent, given the various statements given by the CBIC or very close informants. In the case of the e-Invoicing & e-Way Bill situation as well, it is safe to say the following things- The integration of the two systems seems like a test, to see if the mixing up of the two systems going to be helpful for the Businesses & the Government.The two systems are integrated for the sake of accuracy & transparency as well as for easing the process up.But the point is, e-Invoicing can easily replace or swap the e-Way system because both of the Systems have the same agenda, which is to reduce compliance burden & tax evasion.e-Invoicing makes the system more transparent on a micro level while creating the Invoices & e-Way system serves that purpose on a later stage, while transportation.
But since e-Invoicing brings the transactions in light in real-time & through vigorous validation, the system may not feel the need of Bills which serve almost the same purpose but on a later stage.Although, nothing specific can be said about ruling out the e-Way Bill System, considered that the Tax evaders & improvisers. And the more thorough & transparent the system the better it will be for curbing the evasion of taxes.For a shorter run, however, the integration of the e-Way system with the Invoicing & the GST Return Filing System seems to be a smarter & more efficient move.
‘E-invoicing’ or ‘electronic invoicing’ is a system where in the tax payer will upload his invoice details and register his supply transaction on the Government Invoice Registration Portal (IRP)and get the Invoice Reference Number (IRN) generated by the IRP system. That is, the tax payer will first prepare and generate his invoice using his ERP/accounting system or manual system and then upload these invoice details to IRP and get the unique reference number, known as IRN. It is clarified again that the e-invoice does not mean preparation or generation of tax payer’s invoice on government portal but it is only intimating the government portal that invoice has been issued to the buyer, by registering that invoice on the government portal.
The basic aim behind adoption of e-invoice system is to reduce the submission of multiple statements and details by the tax payers and help the purchaser to get the Input tax credit easily.
The e-invoice system will be implemented in phased manner. Government has issued the notification indicating that the registered businesses having aggregate turnover greater than 500 crores for the financial year 2019-20 will be required to electronically transmit invoices to the Invoice Registration Portal (IRP) from 1st October, 2020. In the first phase, companies with turnover higher than 500 crore had to issue e-invoices from 1st October 2020. In the second phase, companies with turnover greater than 100 crore had to issue e-invoices from 1st January 2021. In the third phase, companies with turnover higher than 50 crore must issue e-invoices from 1st April 2021. The Central Board of Direct taxes and Customs (CBIC) has made the e-invoicing system mandatory for taxpayers with a turnover higher than 20 crore from 1st April 2022.
Registration of e-invoice of generation of IRN is the responsibility of the supplier, who will be required to report the invoice details to e-invoice system, which in turn will generate a unique Invoice Reference Number (IRN).
The taxpayers need to report the following documents to the e-invoice system.
The common portal for generation of e-invoice is https://einvoice1.gst.gov.in
No. The tax payer will first prepare and generate his invoice using his ERP/accounting system or manual system and then upload these invoice details to IRP and get the unique reference number, known as IRN. It is clarified again that the e-invoice means NOT preparation or generation of tax payer’s invoice on government portal. It is only intimating the government portal that invoice has been issued to the buyer, by registering that invoice on the government portal.
The ‘Invoice Status of Taxpayer’ under Search can be used to know the status of enablement of your GSTIN for generation of IRN.
Yes. All the registered users under GST who wish to generate IRN need to register on E-invoice system using his 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-invoice system. After generation of username and password of his/her choice, he/she may proceed to make entries to generate IRN.
No, Users who are already registered on the e-way bill portal need not to again register on the e-invoice system. User can use EWB login credentials to login at e-invoice system.
This is indicating that you (your GSTIN) have already registered on the E-invoice system or e-way bill system and have created your username and password on the e-way bill or e-invoice system. Please use these credentials to log into the e-invoice system. If you have forgotten username or password, then please use the ‘Forgot Username’ or ‘Forgot Password’ facility provided on the portal to recollect your username or create new password accordingly.
This is indicating that e-invoice system is unable to get the contact details (mobile number of email address) for your GSTIN from the GST Common Portal (www.gst.gov.in). Please contact GST helpdesk 0120-4888999.
This is indicating that the GSTIN entered by you is wrong or your GSTIN details are not available in the GST Common Portal. Please check the GSTIN entered or go to the GST portal (www.gst.gov.in) and check the details of your GSTIN under ‘Search Taxpayer’ tab.
This is indicating that you might have updated your business registration details in the GST Common Portal recently. Please ‘Update from Common Portal’, to pull the latest data from the GST Common Portal. If even after this action, wrong data is displaying, kindly update the details in GST common portal through amendment process.
The taxpayers having aggregate turnover of 20 crore and above have register at e-invoice system and generate IRN.
Yes. The IRP after registering the invoice will share a digitally signed e-invoice for record of the supplier. You can download the invoice for further use and action.
This is indicating that you are trying to login to the E-invoice system with incorrect username and password. Please check the username and password being used to login to the system. If you have forgotten the username or password, then please use the ‘Forgot Username’ or ‘Forgot Password’ facility provided on the portal to recollect your username or create new password accordingly.
This is indicating that your account has been frozen because you might have cancelled your registration or your GSTIN has been de-activated in the GST Common Portal. Please visit the GST Common Portal (www.gst.gov.in) to find the status of your GSTIN under ‘Search Taxpayer’ tab. In case you are able to log in on GST portal but not log on E-invoice portal, please lodge your grievance at https://selfservice.gstsystem.in/.
This is indicating that you had tried to login to the E-invoice system with incorrect username and password for more than 5 times. Hence, the system has blocked your account for security reasons and it will be unblocked after 5 minutes.
If you have forgotten the username or password, then use the ‘Forgot Username’ or ‘Forgot Password’ facility provided on the portal to recollect your username or create new password accordingly. The user needs to enter some details after authenticating the same via an OTP, then, user will be provided with the username and password.
The Invoice Reference Number (IRN) is a unique number (also known as hash) generated by the e-invoice system using a hash generation algorithm. For every document such as an invoice or debit or credit note to be submitted on the e-invoice system, a unique 64 characters Invoice Reference Number (IRN) shall be generated which is based on the computation of hash of GSTIN of supplier of document (invoice or credit note etc.), Year and Document type and Document number like invoice number. This shall be unique to each invoice and hence be the unique identity for each invoice for the entire financial year in the entire GST System for a taxpayer.
There are two modes for generation of IRN
No, only unique invoice from a taxpayer will be accepted by the e-invoice system. E-invoice system will check in Central Registry of GST system to ensure that same invoice from same supplier pertaining to same financial year is not being uploaded again for generating one more IRN.
Once the e-invoice system has validated and registered an IRN, it will be made available to the taxpayer for reference on e-invoice system for only 24 hours.
If state name is not auto-populated, then select the correct state and continue IRN generation.
The pre-requisite for generation of e-invoice is that the person who generates e-invoice should be a registered person on GST portal and e-invoice system or e-way bill system. The documents such as tax invoice or Debit Note or credit Note must be available with the person who is generating the e-invoice. If a user is generating Bulk invoices, then he/she should have a valid JSON file as per the e-invoice schema to upload on the e-invoice system or he/she has to integrated with API interface and generate the IRN.
Anyone can verify the authenticity or the correctness of e-invoice by uploading the signed JSON file or Signed QR Code into e-invoice system. The option ‘Verify Signed Invoice’ under Search option can be selected and the signed JSON file can be uploaded and verified. Similarly, the QR Code Verify app may be downloaded and used to verify the QR Code printed on the Invoice.
The digitally signed invoice is one which has been digitally or electronically signed by the IRP after receiving the invoice upload from the supplier. That is, the government is authenticating the genuineness of the invoice submitted/registered by the tax payer.
The different supply types that can be reported are
The IRP will generate a QR code containing the unique IRN (hash) along with some important parameters of invoice and digital signature so that it can be verified by an Offline App.
The digitally signed QR code of the invoice is one which has been digitally or electronically signed and prepared the QR Code by the IRP after receiving the invoice upload from the supplier. That is, the government is authenticating the genuineness of the invoice, by preparing the important information of the invoice in QR Code form and signing it so that it can be genuineness of the invoice can be verified offline by anyone using offline tools. The E-invoice will generate a QR code, containing some important parameters of invoice and digital signature of it so that it can be verified on the central portal as well as by an Offline App. This will be helpful for tax officers checking the invoice on the roadside where Internet may not be available all the time. The web user will get a printable form with all details including QR code. The QR code will consist of the following e-invoice parameters:
IRP system will provide this ‘Signed QR Code’ as part of the response to the request made by the tax payer for the IRN generation.
Content of the signed QR code can be easily verified by the tax payers or Tax Officials to ascertain whether the invoice is registered with the IRP and is digitally signed by the IRP itself. By validating the content of the QR code data with the digitally signed content (which is part of the QR code itself) one can check the authenticity of the content. If the content of the QR code is tampered, the e-Invoice will become invalid and signature verification fails. The Signed QR Code can be verified by anyone using the offline app provided on the IRP portal.
The QR code will consist of the following e-invoice parameters:
The Signed QR Code may be printed by the tax payer on the invoice copy.
The size of the printed signed QR code can be 2 X 2 inches. However, it depends on the size of the space available on the invoice. But it should be readable from the QR code scanners.
The IRN once generated cannot be modified or deleted. However, if IRN is generated with wrong information, it can be cancelled. Once it is cancelled, the IRN cannot be generated on the same invoice. The cancellation is required to be done within twenty-four hours from the time of generation.
If there is a mistake, incorrect or wrong entry in the e-invoice, then it cannot be edited or corrected. Only option is cancellation of e-invoice and generation of a new one with correct details.
E-Invoice can’t be partially cancelled. It has to be fully cancelled. Cancellation has to be done as per process defined under Accounting Standards. The e-invoice mechanism enables invoices to be cancelled. This will have to be triggered through the IRP, if done within 24 hours. After 24hours, the same will need to be done on the GST System.
If there is a mistake, incorrect or wrong entry in the already generated IRN, then it cannot be edited or corrected. Only option is cancellation of e-invoice and generation of a new one with the new invoice. Once it is cancelled, the IRN cannot be generated on the same invoice.
Many of the businesses have multiple places of business or head office and branch at different locations or work remotely from the principal place of business. Generating IRN with a single login may be a challenge for them. To overcome this challenge business can create multiple sub-users. A sub-user can use the same login credentials created originally and perform the actions as per the access that is given to them. For example, a sub-user may be allowed to generate IRN and restricted to accept IRN.
Most of the times, the tax payer or authorized person himself cannot operate and generate IRN’s. He will be dependent upon his staff or operator to do that. He would not like to avoid sharing his user credentials to them. In some firms, the business activities will be operational 24/7 and some firms will have multiple branches. Under these circumstances, the main user can create sub-users and assign the roles to them. He can assign generation of IRN or report generation activities based on requirements. This facility helps him to monitor the activities done by sub-users. However, the main user should ensure that whenever employee is transferred or resigned, the sub-user account is frozen / blocked to avoid mis-utilization.
For every principal/additional place of business, user can create maximum of 10 sub-users. That is, if tax payer has only (one) principal business place (and no additional place of business), he can create 10 sub-users. If tax payer has 3 additional places and one principal place of business (i.e. 4 places), then he can create 40 (4 X 10) sub users.
The e-invoice system gives an option to the taxpayer to freeze the sub-user i.e. Disable the sub-user from using facilities on the e-invoice system.
The registered person can generate the IRN from his account from any registered business place. However, he/she needs to enter the address accordingly in the e-invoice form. He/she can also create multiple sub-users and assigned to these places and generate the IRN accordingly.
The user is allowed to generate report on daily basis. Because of criticality of the system for performance for 24/7 operation, the reports are limited to be generated for a day. The user can change date and generate the report for that date. Hence, the user is advised to generate report daily and save in his system.
Multiple modes given below are envisaged at this stage under the proposed system for e-invoice, through the IRP (Invoice Registration Portal)/e-invoice system:
Steps to generate Bulk e-invoice:
The taxpayer has to register the IMEI (International Mobile Equipment Identity) number of the mobile phones through which he intends to generate IRN on the e-invoice system. Please see the user manual for Mobile App based IRN generation available on the portal for further details.
The mobile app is not available in Play Store or App Store. The main user has to login and select the ‘for mobile app’ under registration menu at e-invoice system. The system asks to select the user/sub-user and enter the IMEI number of the user. Once it is entered, the concerned user gets the link in his registered mobile to download the app through SMS. Now, the user has to download the app by clicking that link and enable it to get installed on the mobile.
Through this facility, user can upload multiple invoices and generate multiple e-invoices at one go. This facility can be used by the taxpayers, who can prepare bulk requests for IRN in a JSON file from their automated system, and upload it on the e-invoice system and generate IRN in one go. This avoids duplicate data entry into e-invoice system and avoids data entry mistakes also.
To use the bulk generation facility, one has to prepare the IRN requests through JSON file. This can be done in two ways –registered taxpayer can prepare the JSON file directly from his automated system. If he is unable do so, he can use excel based bulk generation tool available on the e-invoice portal. The invoice and other details need to enter as per the format and JSON file can be generated. This JSON file needs to be uploaded in the e-invoice portal for generation of multiple IRN. For more details, please refer to the ‘user manual of the bulk generation’ and ‘bulk generation tools’ under “Tool” section at E-invoice portal and follow the instructions.
Benefits of the bulk generation facility are as follows:
The integration between e-invoice system and registered person’s system can be done through APIs. For availing this facility, the registered person should register the server details of his/her systems (through which he wants to generate the IRN using the APIs of e-invoice system) with e-invoice system. For further details, please go through the user manual.
API interface is a site-to-site integration of two systems. Using this, the taxpayer can link his IT system with E-Invoice system to generate IRN directly from his IT solution without keying in the details for e-invoice form in the Portal. This reduces duplicate data entry and eliminates the data entry mistakes.
API interface is a site-to-site integration of website of taxpayer with the E-invoice system. API interface can be used by large taxpayers, who need to generate bulk INR’s per day. However, the taxpayer should meet the following criteria to use the API interface: His invoicing system should be automated with IT solutions. He should be ready to change his IT system to integrate with E-invoice system as per API guidelines. His system should have SSL based domain name. His system should have Static IP Address. He should have pre-production system to test the API interface.
Yes, E-invoice system has a reverse charge mechanism reporting as well
There will not be any separate invoice formats required for Traders, Medical Shops, Professionals and Contractors. Same e-invoice schema will be used by all kinds of businesses. The schema has mandatory and non-mandatory fields. Mandatory field has to be filled by all taxpayers. Non-mandatory field is for the business to choose. It covers all most all business needs and specific sectors of business may choose to use those non-mandatory fields which are needed by them or their eco-system.
No, the transporter details must be entered in the E-Way bill system only.
Yes, it allows the declaration of export invoices / zero rated supplies.
For transportation of goods, the e-way bill will continue to be mandatory, based on invoice value guidelines. This aspect will be notified by the Government. Please clarify whether exports would require e-invoice compliance. Yes, the e-invoice schema also caters to the export invoices as well. The e-invoice schema is based on most common standard format and it meets the requirements of the export as well.
Yes. It will be possible for both the seller as well as the buyer to print the invoice, using the signed JSON payload returned by the Invoice Registration Portal (IRP). The QR code will not be an image sent by the IRP but string, which the accounting/billing software or the ERP will read and convert into QR Code. Seller must place the QR Code on the print of the invoice. This will enable its validation.
Amendments to the e-invoice will be allowed on GST portal as per provisions of GST law. All amendments to the e-invoice will be done on GST portal only.
The master codes are available under Search -> Master Codes.
The GSP list is available in Search -> GST Suvidha Provider
Please go to the site https://einv-apisandbox.nic.in/ for all the details of API Integration.
The e-invoicing system applies to the GST registered persons whose aggregate turnover in the financial year exceeds 50 crore. From 1st April 2022, it shall apply to those with a turnover of more than 20 crore. However, exceptions include Special Economic Zones (SEZ) units, insurance, banking, financial institutions, NBFCs, GTA, passenger transportation service, and sale of movie tickets.
An e-invoice cannot be cancelled partially but can be cancelled wholly. On cancellation, it must be reported to the IRN within 24 hours. Any attempt to cancel thereafter cannot be done on the IRN and must be manually cancelled on the GST portal before the returns are filed.
No, invoices must be uploaded one at a time into the IRP. The ERP of a business will need to be designed to place the request for the upload of individual invoices.
No, invoices will continue to be generated on the individual ERP software currently in use by businesses. The invoice must adhere to the e-invoicing standard format and include the mandatory parameters. The direct generation of invoices on a common portal is not being planned at the moment.
The documents that will be covered under the e-invoicing system are as follows-
Yes, regular e-way bill generation will continue along with an additional facility of generating e-way bills with IRN.
It can be done with the help of API, which will be released shortly.
Yes, both the systems will run independently as of now. But, gradually direct EWB generation will be blocked for specified taxpayers.
Re-generation of EWB on the same document is possible but not for IRN as per policy.
Yes, the e-Way bill can be generated regularly. Taxpayers can also use the IRN system for e-Way bill generation.
No, once an e-Way bill is created, the data cannot be revised. Thus, the invoice number cannot be altered.
To cancel your e-Way bill, follow the steps mentioned below:
The process to cancel the e-invoice is similar. To begin,
An Electronic Waybill, more popularly known as E-way bill, is necessary for the commercial movement of goods valued over 50,000 across state borders. E-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder. The online E-way Bill Login portal through which you can generate the document in question is E-Way Bill System (ewaybillgst.gov.in). It is generated from the GST Common Portal for e-Way bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement.
Alternatively, you can generate one through a text message or via the official application that is available on Google Play as well as the Apple app store. Once the way bill is generated, the supplier, the recipient, and the transporter receive a unique E-way bill number, which essentially green lights the movement of goods from Point A to B.
Transporters responsible for carrying goods by road, air, rail, etc. are all required to generate an e-way bill if the supplier has not generated one due to any reason. If the transporter does not generate the E-way Waybill when required, he/she may face a penalty of 10,000 or the tax sought to be evaded (wherever applicable), whichever is greater, and also be liable for the confiscation of goods and seizure of the vehicle.
Yes, an E waybill can be rejected by the supplier or recipient if it has been generated by the transporter. The bill can be rejected within 72 hours of generation.
Yes, the validity of the E-way bill can be extended if the consignment does not reach the destination within the period of validity. However, the same is done in exceptional circumstances like law and order issues,natural calamities, and more.
No, the E-way bill cannot be amended once generated.
Yes, the E-way bill can be edited through the official E-way Bill portal.
The E-way bill must be generated for all kinds of goods except those that are exempted.
There will be no impact on the already generated e-way bills of the blocked GSTINs. They are valid and can be used for movement of goods.
As per the rule, the e-way bills which are already generated and valid can be updated with the vehicle and transporter details by the authorized taxpayer/transporter.
Transporters who are not registered on the GST portal but only enrolled on the EWB portal will not be impacted. But, those who are registered on the GST portal cannot use their GSTIN as Consignor, Consignee or transporter while generating an e-way bill once the GSTIN is blocked.
No, a transporter cannot generate an e-way bill for a blocked supplier/recipient.
GSTIN will be unblocked within a day on the E way bill portal. Once the taxpayer files the pending GST Returns (GSTR 3B) on the GST Portal, e way bill portal will automatically be updated, and seamless generation of e-way bill will continue.
No, the transporter also cannot generate the e-way bills, if supplier or recipient is blocked due to non-filing of returns. The recipient of goods cannot generate E-way bill, if the supplier of goods e-way bill stopped for non-filing of returns for a continuous period of 2 months.
Yes, a taxpayer can extend the validity of the e-way bill, if the consignment cannot reach the destination within the validity period due to exceptional circumstances like natural calamity, law and order issues, trans-shipment delay, an accident of conveyance, etc. The transporter needs to explain the reason in detail while extending the validity period of an e-way bill.
An E-Way bill is complete only when the Part-B is entered. Part-B is a must for the e-way bill for movement purposes. Otherwise, the printout of EWB says it is invalid for the movement of goods. As per the new rule, the e-way bill can be generated by the taxpayer after entering Part-B. If the taxpayer is not having the Part-B details and the transporter is going to update the Part-B, then he/she has to compulsorily enter the transporter id to generate the ‘Part-A Slip’.
Part-B of the E way bill is a mandatory requirement, and it must be updated in the e-way bill. In case the Part-B is not updated, the e-way bill is not genuine/ legal, and therefore, it is not a minor mistake or cannot be treated as a technical error when there is an option of raising a grievance on the GST portal itself.
Check whether your GSTIN is blocked for the E-Way Bill generation facility. This generally happens when you haven’t filed your GSTR 3B consistently in line for two or more tax periods.
E-Way bill generation facility gets unblocked automatically as soon as you file GSTR 3B and the default becomes less than two consecutive tax periods. Once you are done with your GSTR 3B compliance and still the service is blocked then you can write to your area tax officer requesting him to unblock the E-Way Bill generation service against your GSTIN.
One can submit the manual request or offline request to the concerned tax officer (under whose jurisdiction the area comes) stating that E way bill generation facility against your GSTIN is blocked and that you have rectified the flaws and want the services to be operative again. You need to submit the copies of certain documents to justify your statement in the application. After the request is received by the tax officer he will extend the same through the Back Office GST portal and issue order online.
The order issued by the tax official against the application can be an acceptance or a rejection notice. The applicant gets the intimation of the order status via Email and SMS on the ID and number registered under his name.
Time period is mentioned in the order issued by the tax officer until when the facility of E-Will Bill Generation can be availed by that particular taxpayer against his/her GSTIN.
Taxpayer will receive email or SMS from GST Portal stating that the E-Way Bill Generation Facility against his/her GSTIN has been blocked. Until such services are blocked, the taxpayer will not be able to generate even a single E-Way Bill against his/her blocked GSTIN.
Once the online order is issued by the tax officer against the taxpayer’s application, whether the application is accepted or rejected he will get a copy of that online order on his GST login ID. Apart from that, the Email and SMS will be sent by the tax department on the registered mail ID and number notifying the same.
The validity period of the services is mentioned in the acceptance order issued for unblocking E-Way Bill generation facility. Apart from that, the taxpayer will get the mail and SMS from GST Portal stating that the validity of the respective services is getting expired against his/her GSTIN. Taxpayer gets the notification 7 days before the date of service expiry.
The reasons for re-blocking the E-Way bill generation facility is either the validity period mentioned in the order (by tax officer) has expired or the taxpayer has not filed GSTR 3B continuously for two tax periods.
There is no way by which your E-Way Bill generation facility can be blocked before the expiry of the validity period. Once the said validity period is over or you haven’t filed GSTR 3B for two consecutive tax periods then the E-Way bill system will automatically block the services against your GSTIN.
Mentioned below are the possible statuses of application for which the tax officer issues an online order (acceptance or rejection):
No, you cannot cancel an E-way bill after 72 hours as there is no procedure that allows the cancellation after 72 hours.
If the E-way bill is not cancelled within 24 hours due to any reason, then the system does not allow the cancellation by consignor.
No, there is no provision that allows one to edit Part A of E-way bill in case of incorrect data entry. The bill will have to be cancelled and a new one must be re-generated.
To print a bulk e-way bill the user has to log in to the online portal and click on 'Generate Bulk' option in the 'Consolidated EWB' menu. On clicking the 'Choose file' button, the system will request to select the JSON file. Here, you can upload the consolidated EWB request file.
The bulk generation facility in the e-way bill is used to generate multiple e-way bills/ consolidated e-way bills/update multiple e-way bills by a single upload.
A registered individual can generate e-way bill from any registered place of business. The individual needs to enter the address at the time of generating the e-way bill.
The following are the steps to track your e-way bill on the GST portal
No, as per the current e-way bill system, multiple invoices/delivery challans will be considered as one consignment. Hence, for each invoice, only one e-way bill has to be generated.
Yes, every individual registered under GST has to register on the E-way bill portal. Upon entering the GSTIN, the system sends an OTP to the registered mobile number. The system authenticates the OTP before the user can generate the username and password for the E-way bill system.
If there is an error displayed on the portal when trying to register, you can resolve it by clicking on ‘Update from Common Portal’ listed on the E-way bill portal dashboard. Update the correct information and submit the same.
Ensure that your mobile is within network range. Alternatively, you can access the OTP that is sent to your registered email-id account.
Under special circumstances, a transporter will not have to get an e-Way bill generated. Those circumstances are the likes of moving goods within the confines of a state/union territory, moving fuel and transporting the cargo with the assistance of cattle or bullock carts.
The details of the conveyance are not required to be declared if the distance between the place of the consignor and the place of a transporter is less than 50 Kms. If the distance that needs to be covered is going above the 50 Km mark, the transporter will compulsorily need to get an e-Way bill generated.
An e-Way bill is only warranted and subsequently generated if the cargo is crossing state/union territory borders. Therefore, if the transporter is moving the goods around within the confines of the city itself, no e-Way bill is needed.
An e-Way bill is only required if the goods in question are being moved from one state/union territory to another. In addition to the same, an e-Way bill is only issued if the distance that is to be covered is going past the 50 Kilometer-mark. Hence, if you are moving your goods within the radius of 10 kilometers, you will not have to get an e-Way bill generated.
No. If the vehicle has all the authentic documents, goods invoice and e-way bill, the authorities cannot seize the vehicle unless there's evidence that raises suspicion.
Once the Part A of the e-way bill has been successfully submitted, a unique number that's valid for 72 hours would be generated. Using that number, Part B form can be filled.
The minimum fine for failing to generate any part of the e way bill is 10,000. Either that or the transporter/owner will have to pay the total amount of tax that he/she is suspected of evading. The fined individual will have to pay the higher of the two amounts.
If an incorrect e-way bill has been generated, there is no way to edit or make a reentry. The user will have to cancel the e-way bill and generate a new one. However, the incorrect e-way bill must be cancelled within 24 hours of generation.
Even in the case of rejected material, the supplier needs to generate the e-way bill for ‘sales return’, and arrange for the movement of the rejected material.
An e-way bill can be generated for a goods consignment that has a back-dated invoice. However, it must be done before the movement of the goods.
The responsibility of generating an e-way bill lies with the consignee or consignor when the value of the goods exceeds 50,000. The responsibility may also be passed on to the transporter when the goods are transported from the location of the transporter.
An e-way bill must be generated when transporting goods that exceed the value of 50,000.
Invoice date refers to the day on which the invoice was created for bill-book record keeping purposes, while a GST invoice due date is the day by which the payment towards the goods or services must be made in full.
In the case of the GST being payable under reverse charge, you must additionally mention in the GST invoice that the applicable tax is paid on a reverse charge.
Yes, invoice serial numbers must be maintained strictly. You may change the format by providing a written intimating the GST department officer along with reasons for the same.
Yes, you can digitally sign invoices through DSC.
Blocking of e-waybill generation means that the portal does not allow the taxpayer to generate e-waybills, if he /she have not filed GST Return for latest two successive months or quarters. The blocked GSTIN cannot be used to generate the e-way bills either as Consignor or Consignee. Unblocking means allowing the generation of e-way bills for the GSTIN (if blocked) after the filing of the Return.
If the tax payers have not filed the latest two successive month returns on the GST Common Portal, then these tax payers will be blocked for the generation of the e-way bills as per the rule. The E-way Bill system will communicate with the GST Common Portal to find out the filing details of the taxpayers.
If the blocked tax payer has filed the Return on the GST Common Portal, then next day morning his GSTIN is unblocked on the e-way Bill system and allow him to generate the e-way bills. If the tax payer wants to generate the e-way bills immediately after filing the Return, then can go to the e-way bill portal and select the option ‘Search Update Block Status ‘ and then enter his/her GSTIN and see the status. If it is blocked then he/she can use update option to get the latest filing status from the GST Common Portal and get unblocked.
Still if the system is not unblocking the GSTIN for e-way bill generation, then he can contact the Help Desk of the GST and raise the complaint to get his/her case resolved.
If the tax payer wants to generate the e-way bills immediately after filing the returns, then he can go to the e-way bill portal and select the option ‘Search Update Block Status ‘ and then enter his/her GSTIN and see the status. If it is blocked then he/she can use update option to get the latest filing status from the GST Common Portal and get unblocked.
Still the system is not unblocking the GSTIN for e-way bill generation, then he can contact the Help Desk of the GST and raise the complaint to get his/her case resolved.
There will not be any effect/impact on the already generated e-way bills of the blocked GSTINs. These e-way bills are valid and can be moved to the destination without any problem. And for these e-way bills, any transporters/tax payers including blocked GSTINs, can update the vehicle and transporter details and carry out the extension, if required, as per the rule.
The e-way bills, that are already generated and valid, can be updated with vehicle and transporter details and can be extended, if required, by the authorized stake holder (tax payer/transporter) as per rule.
Yes, the e-way bill system will also block the updating of Transporter Id, provided he is registered in GST and has not filed the Returns for latest two successive months. However, there will not be any problem in updating of the enrolled transporter id, while generating the e-way bills.
Non-filing of Return GSTR-3B at GST Portal will lead to blocking of E-way bill generation facility on E-way Bill Portal.
Once the Return is filed on GST Portal, the blocking status is removed by the system next day morning. However, if the tax payer wants to update the status immediately after filing the return, then the taxpayer can go to the e-way bill portal and select the option ‘Search Update Block Status ‘ and then enter his/her GSTIN and can use update option to get the latest filing status from the GST Common Portal and get unblocked.
There are two types of transporters – GST registered transporters and E-way Bill enrolled transporters. If the GSTIN of the GST registered transporter is blocked, then that GSTIN cannot be used as Consignor, Consignee or transporter while generating e-way bill and updating transporter details. However, enrolled transporter details can be entered or updated as transporter, while generating e-way bills as he/she is just enrolled on e-way bill portal for movement of goods and he/she is not registered for GST.
No, if supplier or recipient is blocked for e-way bill generation, then neither supplier nor recipient can generate e-way bill between them.
No, the transporter also cannot generate the e-way bills, if supplier or recipient is blocked due to non-filing of returns.
Please check if you have activated ‘Do Not Disturb (DND)’ facility on your mobile or your service provider network may be busy. You can also use OTP, which is sent on your email-id.
Please check whether your system has proper version of the browser as suggested by the e-way bill portal and also check the security settings of the browser and display property of the system. The site is best viewed on Internet Explorer 11 or above, Firefox 43.5 or above and Chrome 45 or above.
Yes. All the registered persons under GST need to register on the portal of e-way bill namely: www.ewaybillgst.gov.in using his 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 generation of username and password of his/her choice, he/she may proceed to make entries to generate e-way bill.
This is indicating that you (your GSTIN) have already registered on the e-way bill portal and have created your username and password on the e-way bill system. Please use these credentials to log into the e-way bill system. If you have forgotten username or password, then please use the ‘Forgot Username’ or ‘Forgot Password’ facility provided on the portal to recollect your username or create new password accordingly.
This is indicating that e-way bill system is unable to get the contact details (mobile number of email address) for your GSTIN from the GST Common Portal (www.gst.gov.in). Please contact GST helpdesk 0120-4888999.
This is indicating that the GSTIN entered by you is wrong or your GSTIN details are not available in the GST Common Portal. Please check the GSTIN entered or go to the GST portal (www.gst.gov.in) and check the details of your GSTIN under ‘Search Taxpayer’ tab.
This is indicating that you might have updated your business registration details in the GST Common Portal recently. Please click the ‘Update from Common Portal’ button on the e-way bill portal, to pull the latest data from the GST Common Portal. If even after this action, wrong data is displaying, kindly update the details in GST common portal through amendment process.
There may be some transporters, who are not registered under the Goods and Services Tax Act, but such transporters cause the movement of goods for their clients. They need to enroll on the e-way bill portal to get 15 digits Unique Transporter Id.
TRANSIN or Transporter id is 15 digits unique number generated by EWB system for unregistered transporter, once he enrolls on 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.
The transporter is required to provide the essential information for enrolment on the EWB portal. The transporter id is created by the EWB system after furnishing the requisite information. The detail of information to be furnished is available in the user manual.
This is indicating that PAN name and Number, entered by you, are not getting validated by the CBDT/ Income Tax system. Please enter exact name and number as in income tax database.
This is indicating that Aadhaar Number, name in Aadhaar and mobile number, entered by you, is not getting validated by the Aadhaar system. Please enter correct details. However, the Aadhaar number is not must for enrolment process and the person can enroll giving his PAN Number also.
This is indicating that you are a registered taxpayer with valid GSTIN, since a validation is done on the PAN you have entered. You need not enroll again as transporter but use your GSTIN to register on e-way bill portal.
This is indicating that you have already enrolled on the e-way bill portal by providing your PAN, business and other details and created your username and password. Please use them to log into the e-way bill system. If you have forgotten the username or password, then please use the ‘Forgot Username’ or ‘Forgot Password’ facility provided on the portal to recollect your username or create new password accordingly.
Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required.
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 movement of goods for his clients. Any person can also enroll and generate the e-way bill for movement of goods for his/her own use.
The pre-requisite for generation of e-way bill is that the person who generates e-way bill should be a registered person on GST portal and he should register in the e-way bill portal. If the transporter is not registered person under GST it is mandatory for him to get enrolled on e-waybill portal (https://ewaybillgst.gov.in) before generation of the e-way bill. The documents such as tax invoice or bill of sale or delivery challan and Transporter’s Id, who is transporting the goods with 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.
If there is a mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected. Only option is cancellation of e-way bill and generation of a new one with correct details.
The e-way bill is required to transport all the goods except exempted under the notifications or rules. Movement of handicraft goods or goods for job-work purposes under specified circumstances also requires e-way bill even if the value of consignment is less than fifty thousand rupees. Kindly refer to the e-way bill rules for other exemptions.
Yes. Validity of the e-way bill depends upon the distance the goods have to be transported. In case of regular vehicle or transportation modes, for every 100 KMs or part of its movement, one day validity has been provided. And in 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 last day.
This can be explained by following examples –
For transportation of goods in relation to all types of transactions such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from an unregistered persons or for reasons other than supply also e-way bill is mandatory. However, from 1st April 2018, e-way is required only for interstate movement. The e-way requirement for intra state movement will be notified later.
Part-A Slip is a temporary number generated after entering all the details in Part-A. This can be shared or used by transporter or yourself later to enter the Part-B and generate the E-way Bill. This will be useful, when you have prepared invoice relating to your business transaction, but don’t have the transportation details. Thus you can enter invoice details in Part A of e-way bill and keep it ready for entering details of mode of transportation in Part B of e-way bill.
If you don’t enter the vehicle number for transportation by road or transport document number for other cases, the system will show you the Part-A slip. It indicates that you have not completed the e-way bill generation process. Only when you enter the Part-B details, e-way bill will be generated.
Part-A Slip is entry made by user to temporarily store the document details on the e-way bill system. Once the goods are ready for movement from the business premises and transportation details are known, the user can enter the Part-B details and generate the e-way bill for movement of goods. Hence, Part-B details convert the Part-A slip into e-way bill.
The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, bill of entry as the case may be and a copy of the e-way bill number generated from the common portal.
The registered person can generate the e-way bill from his account from any registered place of business. However, he/she needs to enter the address accordingly in the e-way bill. He/she can also create sub-users for a particular business place and assigned the role for generating the e-way bill to that sub user for that particular business place.
Sometimes, taxpayer wants to move the goods himself. E-way bill Portal expects the user to enter transporter ID or vehicle number. So if he wants to move the goods himself, he can enter his GSTIN in the transporter Id field and generate Part-A Slip. This indicates to the system that he is a transporter and he can enter details in Part-B later when transportation details are available.
If the consignor or consignee is unregistered taxpayer and not having GSTIN, then user has to enter ‘URP’ [Unregistered Person] in corresponding GSTIN column.
The validity of the e-way bill starts when first entry is made in Part-B i.e. vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B.
The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. For every 100 Kms one day is a validity period for EWB as per rule and for part of 100 KM one more day is added. For example, if approximately distance is 310 Kms, then validity period is 3+1 days. For movement of Over Dimensional Cargo (ODC), the validity is one day for every 20 KM (instead of 100 KM) and for every 20KM or part thereof one more day is added.
The approximate distance for movement of consignment from the source to destination has to be considered based on the distance within the country. That is, in case of export, the consignor place to the place from where the consignment is leaving the country, after customs clearance and in case of import, the place where the consignment is reached the country to the destination place and cleared by Customs.
Yes. As per the e-way bill rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than 50,000/-. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. The consumer can also enroll as citizen and generate the e-way bill himself.
The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be cancelled and generated afresh. The cancellation is required to be done within twenty four hours from the time of generation.
The system allows editing the details of e-way bill entries before submission. However, if the products/commodities details are entered, it will not allow editing some fields as the tax rates will change. To enable this, please delete the products and edit the required fields and enter the products again.
The system expects you to enter the vehicle number details in proper format. Please see the format details in the help with the vehicle entry field.
To enable proper entry of the vehicle number, the following formats have been provided for the vehicle numbers
Format | RC Numbers | Example Entry |
ABC1234 | DEF 234 | DEF0234 |
AB123456 | UP 1 345 | UP010345 |
AB12A1234 | AP 5 P 23 | AP05P0023 |
AB12AB1234 | TN 10 DE 45 | TN10DE0045 |
AB12ABC1234 | KE 3 PEW 1265 | KE03PEW1265 |
DFXXXXXXXXXXXXX | For Defense Vehicle, start with DF | DF02K123 |
TRXXXXXXXXXXXXX | For Temporary RC Vehicle, start with TR | TRKA01000002 |
BPXXXXXXXXXXXXX | For Bhutan Vehicle, start with BP | |
NPXXXXXXXXXXXXX | For Nepal Vehicle, start with NP |
If the RC book has vehicle number like DL1A123, then you enter as DL01A0123. The vehicle entered in the e-way bill system is only for information and GST officer will accept this variation.
Any person can verify the authenticity or the correctness of e-way bill by entering EWB Number, EWB Date, Generator ID and Document Number in the search option of EWB Portal.
If multiple invoices are issued by the supplier to recipient, that is, for movement of goods of more than one invoice of 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 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 purpose, if goods are going in one vehicle.
There is a chance that consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstances, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ with relevant documents, return the goods to the supplier as per his agreement with him.
If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature and trans-shipment’, the transporter may extend the validity period after updating reason for the extension and the details in PART-B of FORM GST EWB-01.
Yes, one can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstance like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter needs to explain this reason in details while extending the validity period.
There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 4 hours and after 4 hours of expiry of the validity. Here, transporter will enter the e-way bill number and enter the reason for the requesting the extension, from place (current place), 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.
The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period.
Sometimes, the tax payer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation, called as ‘Bill to’ and ‘Ship to’.In the e-way bill form, there are two portions under ‘TO’ section. In the left hand side - ‘Billing To’ GSTIN and trade name is entered and in the right hand side - ‘Ship to’ address of the destination of the movement is entered. The other details are entered as per the invoice. In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.
Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others’ premises to the consignee as per the business requirements. This is known as ‘Billing From’ and ‘Dispatching From’. E-way bill system has provision for this. In the e-way bill form, there are two portions under ‘From’ section. In the left hand side - ‘Bill From’ supplier’s GSTIN and trade name are entered and in the right hand side - ‘Dispatch From’, address of the dispatching place is entered. The other details are entered as per the invoice. In case ‘Bill From’ Location State is different from the State of Dispatch, the Tax components are entered as per the State (Bill From). That is, if the billing party is inter-state for the supplier, IGST is entered and if the billing party is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.
While generating e-way bill the taxpayer has a provision to enter the transporter id in the transportation details section. If he enters 15 digits transporter id provided by his transporter, the e-way bill will be assigned to that transporter. Subsequently, the transporter can log in and update further transportation details in Part B of e-way bill.
Where the goods are being transported in a semi knocked down or completely knocked down condition or being bulk cargo or being transported through multimodal means of transport, the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment as per CGST Rule 55 which provides as under.
Please note that multiple EWBs are required to be generated in this situation. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number.
No. He can merely quote the e-way bill number to the proper tax officer. Tax officer based on that number will do all the requisite verifications.
E-Way bill is complete only when Part-B is entered. Otherwise printout of EWB would be invalid for movement of goods. Filling up of Part-B of the e-way bill is a must for movement of the goods, except for within the same state movement between consignor place to transporter place, if distance is less than 50 Kms.
No. One needs to transport the goods with an e-way bill specifying the vehicle number, which is carrying the goods. However, where the goods are transported for a distance of less than fifty kilometers within the State from the place of business of consignor to the place of transporter for further transportation, then the vehicle number is not mandatory. Similar exception up to 50 KM has been given for movement of goods from place of business of transporter to place of business of consignee.
No, e-Way bill is required for movement of goods upto a distance of 20 Km from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with Rule 55.
The Vehicle number can be updated by the generator of the e-way bill or the transporter assigned by the generator for that particular e-way bill.
The present transporter can fill or update Part-B of the EWB. The e-way bill can be assigned from one transporter to another transporter, for further movement of consignment. Under this circumstance, the latest transporter, assigned for that e-way bill, can update Part-B of EWB.
The e-way bill for transportation of goods should always have the vehicle number that is actually carrying the goods. There may be requirement to change the vehicle number after generating the e-way bill or after commencement of movement of goods, due to trans-shipment or due to breakdown of vehicle. In such cases, the transporter or generator of the e-way bill can update the new vehicle number in Part B of the EWB.
If the vehicle breaks down, when the goods are being carried with an EWB, then transporter can get the vehicle repaired and continue the journey in the same EWB. If he has to change the vehicle, then he has to enter the new vehicle details in that EWB, on the e-way bill portal, using ‘Update vehicle number’ option in Part B and continue the journey in new vehicle, within the original validity period of e-way bill.
The user can update Part-B (Vehicle details) as many times as he wants for movement of goods to the destination. However, the updating should be done within the validity period.
The authorized transporter can assign the e-way bill to any enrolled or registered transporter for further transportation of the goods. Subsequently, the new transporter can only update the Part-B of the EWB.
Where the goods are transported by railways or by air or vessel, the Part B of the e-way bill can be updated either before or after the commencement of movement. But, where the goods are transported by railways, the railways shall not deliver the goods, unless the e-way bill as required under these rules is produced to them, at the time of delivery.
Some of the consignments are transported by the transporter through transshipment using different vehicles before it is delivered to the recipient at the place of destination. Hence for each movement from one place to another, the transporter needs to update the vehicle number in which he is transporting that consignment in part B of the E Way Bill.
Yes. One can transport goods through different modes of transportation – Road, Rail, Air, Ship. However, Part-B of e-way bill have to be updated with the latest mode of transportation or conveyance number using ‘Update vehicle number/mode of transport ’ option in the Portal. That is, at any point of time, the details of conveyance specified in the e-way bill on the portal, should match with the details of conveyance through which goods are actually being transported.
One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with new mode of transportation by using ‘Update Vehicle Number’.Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again. First, the taxpayer generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle number. Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport document number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or concerned transporter updates movement as road from ship yard to airport with vehicle number. Next the taxpayer or transporter updates, using ‘update vehicle number’ option, the Airway Bill number. Again after reaching Delhi, he updates movement through road with vehicle number. This way, the e-way bill will be updated with multiple mode of transportation.
The transporter comes to know that EWBs are assigned to him by the taxpayers for transportation, in one of the following ways:
Some of the consignments move from one place to another place till they reach their destinations. Under this circumstance, each time the consignment moves from one place to another, the transporter needs to enter the vehicle details using ‘Update Vehicle Number’ option in part B of the EWB, when he starts moving the goods from that place. The transporter can also generate ‘Consolidated EWB’ with the EWB of that consignment with other EWBs and move the consignment to next place. This has to be done till the consignment reaches destination. But it should be within the validity period of a particular EWB.
Some of the transporters move the consignments from one place to another place before the goods reach the destination, as per the movement of vehicles. Sometimes the consignments are moved to 8-10 branches of the transporter, before they reach their destination. The consignments reach the particular branch of transporter from different places in different vehicles. These consignments are sorted out, to be transported to different places in different Vehicles. Now, the concerned branch user instead of updating the vehicle for each one of the EWBs, can generate ‘Consolidated EWB’ for multiple EWBs which are going in one vehicle towards next branch/destination.
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, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill.
Yes, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. The e-way bill can be cancelled within 24 hours from the time of generation.
E-way bill is a document which is required for movement of goods from supplier’s place of business to recipient’s place. Therefore, goods in movement (including when they are stored in the transporter's godown even if godown is located in recipient’s city/town prior to delivery) shall always be accompanied by a valid e-way bill.
The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill or the time of delivery of goods whichever is earlier,, it will be deemed that he has accepted the details.
As per the rule, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills:
Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying multiple consignments of various consignors and consignees in one vehicle can generate and carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.
A transporter can generate the consolidated e-way bills for movement of multiple consignments in one vehicle.
Consolidated EWB is like a trip sheet and it contains details of different EWBs in respect of various consignments being transported in one vehicle and these EWBs will have different validity periods.Hence, Consolidated EWB does not have any independent validity period. However, individual consignment specified in the Consolidated EWB should reach the destination as per the validity period of the individual EWB.
There is an option available under the ‘Consolidated EWB’ menu as ‘regenerate CEWB’. This option allows you to change the vehicle number to existing Consolidated EWB, without changing the individual EWBs. This generates a new CEWB, which has to be carried with new vehicle. Old CEWB will become invalid for use.
Yes, the consolidated e-way bill can have the goods or e-way bills which will be delivered to multiple locations as per the individual EWB included in the CEWB. That is, if the CEWB is generated with 10 EWBs to move 3 consignments to destination Y and 7 consignments to destination X, then on the way the transporter can deliver 3 consignments to destination Y out of 10 and move with remaining 7 consignments to the destination X with the same CEWB. Alternatively, two CEWB can be generated one for 3 consignments for destination Y and another CEWB for 7 consignments for destination X.
The e-way bill can be generated by any of the following methods:
The taxpayer has to register the mobile numbers through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for SMS based e-way bill generation available on the portal for further details.
The taxpayer has to register the IMEI (International Mobile Equipment Identity) number of the mobile phones through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for Mobile App based e-way bill generation available on the portal for further details.
One can use bulk generation facility for
Presently registered person generates invoices from his IT system and logs into EWB system and enters e-way bill details and generate e-way bills. Here, the taxpayer has to make double entries – once for Invoice generation in his system and second time for e-way bill generation. He can integrate his system with EWB system through API. The EWB details are sent from taxpayer system to e-Way bill system through APIs and generation of e-way bill happens at e-Way bill system instantaneously. The e-Way bill data is send back to the taxpayer system by the e-Way bill system so that EWB data can be stored in the taxpayers system itself. This will lead saving of manpower and cost of operator for this purpose. Secondly API interface will eliminate data entry mistakes/errors being made by operator. It also saves time. Thirdly e-way bill number can be stored by the taxpayer system in his database with the corresponding invoice. Even in the invoice itself, EWB number can be printed so that printout of EWB need not be taken out and carried out along with the vehicle, separately.
Generally, registered GSTIN holder will be recorded as supplier or recipient and he will be allowed to work as supplier or recipient. If registered GSTIN holder is transporter, then he will be generating EWB on behalf of supplier or recipient. He needs to enter both supplier and recipient details while generating EWB, which is not allowed as a supplier or recipient. To change his position from supplier or recipient to transporter, the taxpayer has to select the option ‘Register as Transporter’ under registration and update his profile. Once it is done with logout and re-login, the system changes taxpayer as transporter and allows him to enter details of both supplier and recipient in EWB as per invoice.
EWB System (www.ewaybillgst.gov.in) is dependent on GST Common portal (www.gst.gov.in) for taxpayers’ registration details like legal name/trade name, business addresses, mobile number and e-mail id. EWB System will not allow taxpayer to update these details directly in the EWB portal. If taxpayer changes these details at GST Common portal, it will be updated in EWB system within a day automatically. Otherwise, the taxpayer can update the same instantaneously by selecting the option ‘Update My GSTIN’ in the e-Way bill system and the details will be fetched from the GST common portal (www.gst.gov.in) and updated in the e-Way bill system.
EWB system has an option to enter the masters of user – client master, supplier master, transporter master and product master. If user creates these masters, it will simplify the generation of e-way bill for him. That is, the system auto populates the details like trade/legal name, GSTIN, address on typing few character of client or supplier, HSN Code, tax rates etc. It also avoids data entry mistakes by operator while keying in the details.
Yes, you can upload your customers, suppliers and product details into e-way bill system by preparing the data as per the format provided in the tools option in the portal and upload in the master option after logging in.
If the goods or the vehicle of the taxpayer or transporter has been detained by the tax officers for more than 30 minutes, then the transporter can enter the detention report on EWB Portal, which will reach the designated officer immediately, so that he can take an appropriate action accordingly.
Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in the EWB system. The detention report will go to the concerned senior GST State/Central officer to redress the grievance.
Over Dimensional Cargo mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules 1989 made under the Motor Vehicles Act, 1988.
It is their mutual agreement and way out to do the same. If a transporter or courier agency or the e-commerce operator fills Part-A, it will be assumed by the department that they have got authorization from consignor for filling Part-A.
In case of movement of goods by public transport, e-way bill shall be generated by the person who is causing the movement of the goods, in case of any verification; he can show e-way bill number to the proper officer.
It is the value of the goods declared in invoice, a bill of challan or a delivery challan, as the case may be, issued in respect of the said consignment and also include Central tax, State or Union territory tax, Integrated tax and Cess charged, if any. But, it will not include value of exempt supply of goods, where the invoice is issued in respect of both exempt and taxable supply. It will also not include value of freight charges for the movement charged by transporter.
In case of movement of goods by Railways, there is no requirement to carry e-way bill along with the goods, but railways has to carry invoice or delivery challan or bill of supply as the case may be along with goods. Further, e-way bill generated for the movement is required to be produced at the time of delivery of the goods. Railways shall not deliver goods unless the e-way bill required under rules is produced at the time of delivery. But for the purposes of e-way bill, the expression ‘transported by railways’ does not include the ‘leasing of parcel space by Railways’.
As rule 138(7) will be notified from a future date, hence till the notification for that effect comes, transporter needs not generate e-way bill for consignments having value less than 50,000/-, even if the value of the goods carried in single conveyance is more than 50,000/, till the said sub-rule is notified.
No, these are exempted supply and therefore have been exempted from the requirement of carrying e-way bill.
No, such movement has been exempted from e-way bill
No, such movement has been exempted from e-way bill.
No, such movement has been exempted from e-way bill.
Yes, temporary vehicle number can also be inserted as vehicle number for the purpose of e-way bill generation.
At present e-way bill is required only for inter-State movement of goods. For intra-State movement of goods the requirement for e-way bill will be introduced in a phased manner, for which rules will be notified by respective states separately.
E-way bill is required in such cases. The temporary number or any identifiable number with the tractor have to be used for filling details of the vehicle number for the purpose of e-way bill generation.
There is no special provision for such supply and hence the registered person who causes movement of goods shall be responsible for the generation of e-Way bill as per the rules.
In such cases, movement is caused on behalf of self. No supply is being made. In such cases, delivery challan may be used for generation of e-way bills. All the provisions for delivery challan need to be followed along with the rules for e-way bills.
The value of goods needs to be mentioned as per the explanation 2 of the sub– rule (1) of rule 138.
E-way bills are required even in cases where goods are moved for reasons other than supply. Delivery Challan has to be the basis for generation of e-way bill in such cases.
Consignment value of goods would be the value determined in accordance with the provisions of section 15. It will also include the central tax, State or Union territory tax, integrated tax and cess charged, if any. So shipping charges charged by E- by the e-commerce companies need not be included in the ‘consignment value’.
Consignment value and HSN needs to be determined for goods only not for services as only the goods are in movement and e-way bill needs to be generated accordingly.