E Way Bill Rules and Compliance Regulations Explained

An E-way or electronic way bill is a valid electronic document that authenticates and certifies the transportation of goods within and between states. It is a system placed under the GST (Goods and Services Tax) regime which you as a consignor/seller require to adhere to. Before the movement of goods, you are required to upload details on a digital interface and then generate an e-Way bill. So, let’s dive into the eway bill rules and take a look at how to generate an e-Way bill via the e-Way bill login portal.

E-Way Bill Rules and Compliance Regulations:

Under Section 68 of the CGST Act & Rule 138 of the CGST Rules, 2017, the generation of an e-Way bill is mandatory prior to the movement of goods. As per the regulations, you and everyone involved in the commencement of transportation of the goods whose value is over Rs. 50,000 must be registered under GST. You are required to provide information of the goods on an e-Way bill proforma.

However, an e-Way bill must be generated even if the consignment’s value is less than Rs. 50,000 under the following circumstances:

– At a time of interstate transfer of consignment where the goods are sent by the chief to an employee located in another state. Here, either the chief or employee registered under GST must generate an e-Way bill.

– At a time of interstate transfer of handicraft goods if the merchant is unregistered under GST.

Generating an E-Way Bill:

If you’re a registered member under GST, unregistered member, or even a transporter, you’re required to generate an e-Way bill prior to the commencement of movement of the consignment. You can do so using the following ways:

Generating E-Way Bill Via SMS Facility:

– Login to waybill.nic.in and select ‘Registration’ on the left side of the dashboard. Then click ‘For SMS’ from the drop-down menu.

– Enter your registered mobile number and enter OTP to verify. Then click ‘Exit’.

– Select a User ID from the list and press ‘Submit’ to generate a new e-Way bill.

– Finally, click ‘Submit’ to generate the new bill.

Generating E-Way Bill Via Website:

– Go to the e-Way bill online portal at ewaybill.nic.in and provide your e Way bill login details.

– Select the ‘Generate New’ button to create your new e-Way bill.

– You need to enter the required details on the new e-Way bill form. If you’re the supplier then choose outward and if you’re the recipient then choose inward.

– Proceed by filling in other required details like the product’s name, product description, the product’s HSN Code, applicable CGST or IGST Rates, etc.

– Press on ‘Submit’ and you’ll be redirected to a page showing you your consolidated e-Way bill along with the EWB number and the digital QR code.

– Provide the EWB number and press ‘Select’ to generate your new e-Way bill.

The Bottom Line:

Generating an e-Way bill before the movement of the consignment is mandatory even if you’re involved as a recipient, supplier, or transporter. It involves a very simple procedure. And it dictates the validity of the transportation of the consignment. You can generate an e-Way bill conveniently using the two above-mentioned modes. Remember that this is something you must do prior to the movement of the goods.