Use, Modes, Contents and validity of e-Way Bill

Use of e-Way Bill

• e-Way Bill is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance.

• Registered GST Taxpayers can register in the e-Way Bill Portal using GSTIN.

• Unregistered Persons/ Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar.

• Supplier/ Recipient/ Transporter can generate the e-Way Bill.

• Vehicle number can be entered/updated in PART - B of Form EWB - 01 by those who have generated the e-Way Bill or by the Transporter.

• QR code is provided in the e-Way Bill to facilitate quick verification.

• Certain goods have been exempted from e-Way Bill and the list is available as Annexure to Rule 138 of CGST Rules. e-Way Bill is not required for transport through non-motorized conveyance.

Modes of Generation

• Various Modes of Generating e-Way Bill a) Web (Online) b) Android App - The IMEI of the phone and the registered mobile number has to be given. c) SMS based (through registered Mobile Number). d) Excel based upload is provided for bulk generation.

• If the e-Way Bill is generated with wrong information it can be cancelled and new e-Way Bill can be generated.

• Provision for Cancellation of e-Way Bill within 24 hours by the person who have generated the e-Way Bill.

• The Recipient can reject the e-Way Bill within 72 hours of generation.

• Alert messages are also issued to the Users through Online and SMS.

Contents, validity of e-Way Bill

• Contents of PART - A of the Form EWB - 01 can't be edited or modified once generated. PART - B can be updated with Vehicle details/ RR/Airway Bill etc.

• Consolidated e-Way Bill can be generated for vehicle carrying multiple consignments.

• The Validity of e-Way Bill is fixed as one day for every 100 Kms or part thereof. The validity can be extended online before the expiry.

• The e-Way Bill with consignment should have the latest vehicle number which is carrying the said consignment.

• The Users can create their own masters like the list of Customers, Suppliers, Products, and HSN etc.

• For detailed User Manual, FAQs, CBT, and Legal Provision on e-Way Bill.