Organisation : Goods & Services Tax Council (GST)
Facility Name : E-Way Bill System
Applicable States/UTs : All India
Website : https://gstcouncil.gov.in/
What is E-Way Bill System?
E-Way Billis a document required for movement of goods and it includes details such as name of consignor, consignee, transporter, the point of origin of the movement of goods and its destination.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.
Related / Similar Facility : GST Composition Levy
Who Should Generate E-Way Bill?
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 trans- portation by road, e-way bill is to be generated by the Transporter in as much as part B updation is done by transporter, whereas part A details need to be furnished by registered person.
Transporter can also generate Part-A after getting authorization from Consigner/consignee for the same. Further, where the goods are transported for a distance upto 50 Kmwithin the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transpor- tation, the supplier/recipient or transporter, as the case may be, may not furnish the details of conveyance in Part-B of FORM GST EWB-01.
How To Generate E-Way Bill?
An e-way bill contains two parts- Part A to be furnished by the person who is causing movement of goods of consignment value exceeding Rs. 50,000/- and part B (transport details) to be furnished by the person who is transporting the goods. 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. The transporter, on an authorisation received from the registered person, may furnish Part-A also
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 12-digit-eway 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 rejection within seventy-two hours of the details being made available tohim on the common portal, it shall be deemed that he has accepted the said details.
Validity of E-Way Bill
The validity of e-way bill depends on the distance to be travelled by the goods. In case of non Over Dimensional Car- go(ODC), fora distance of less than 100 Km, the e-way bill will be val- id for a day from the relevant date. For every 100 Km or part thereof, thereafter, the validity will be additional one day from the relevant date.