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
|Supplier||Invoice Registration Portal||GST System||Buyer|
|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.
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.
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.
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:
|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|
Following conditions need to be met for successful E-way Bill Generation through Invoice Registration PortalCriteria to be met:
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.
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?
At present, the e-invoice portal provides the following essential facilities:
Part A of the bill in Form GST e-Way bill 01 will consist of the details of the consignment, usually the invoice details.
There could be 2 scenarios in this category:
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.
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 Bill Here are the steps to follow:
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.
On the E-way Bill registration portal, you can find the following options:
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.
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.
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:
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.
‘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|
|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.