e-Way Bill FAQs (Frequently Asked Questions)
An e-Way Bill is a mandatory document required to be carried by the transporter of goods that are worth Rs. 50,000 or more, while moving them inter & intra-state.
An e-Way Bill can be generated by the Consigner, Consignee or the Transporter of goods. However, commonly the owner or the Supplier of the Goods generates the e-Way Bill.
The Government has provided a common portal for generating e-Way Bills i.e. www.ewaybill.nic.in. Additionally, an e-Way Bill can also be easily generated through APIs.
Yes, there can be multiple e-Way Bills for a single invoice in some cases. If the goods of the invoice are being transported in multiple vehicles, for say, in a dismantled condition, then there can be N number of e-Way Bill & Delivery Challans.
No, Multiple Invoices cannot be clubbed to create a single e-Way Bill. Although, there is an option of consolidated e-Way Bills in the System, through which e-Way Bills can be consolidated for easing the transport process.
When a transporter is carrying multiple goods that have multiple e-Way Bills against them, in a single Vehicle to one, nearby or adjacent locations, they can merge the multiple e-Way Bills into one consolidated e-Way Bill for the sake of ease, instead of carrying multiple e-Way Bills.
Yes, the user needs to create a fresh account on the e-Way Bill Portal using their GSTIN even if they have registered on the GST Portal, in order to generate e-Way Bills
As per the New Rule 138E-of CGST Rule 2017, implemented from December 1st, 2019, a taxpayer shall be restricted from generating any further e-Way Bills if they have not filed their GSTR-3B for two or more consecutive tax periods.
The GSTIN shall be unblocked automatically as the User files their GST Returns & reduces the pending number to less than 2. If the the user wishes to unblock their GSTIN instantly, post-filing their GSTR they can go to the e-Way Bill Portal & Search Update Block Status.
The User can also get their GSTIN unblocked temporarily by raising a valid request to a Tax Jurisdictional Officer. The Officer can unblock the GSTIN from e-Way Bill portal, on authenticating the reasons given by the user.
The e-Way Bills are only valid for a limited period once generated. An e-way bill is valid for one day for 100 Kms. For every additional 100 kilometers, one day will be added for he validity. After the validity period expires, the e-Way Bill shall be considered invalid & any further movement shall lead to seizure of the Goods & Penalties.
The user can extend the validity of their e-Way Bills until 4 hours before & after the actual expiry of the e-Way Bill. The transporter must enter a valid reason in part B details & the approximate distance yet to be covered.
The following things can be done if the e-Way Bill Portal creates problems-
•Enter correct Username & Password.
•Check if you are using the latest version of the browser, as suggested by the e-Way Bill Portal & check the Security Settings.
•Check your Internet connectivity.
Yes, if a User wishes to register to the e-Way Bill Portal, they must have a GSTIN & hence be registered on the GST Portal.
If you are a transporter & registered on the GST Portal, you need to register to the e Way Bill Portal normally.
If you are not a GST Registered transporter then you need to enroll on the e-Way Bill Portal using their PAN & obtain a 15 digit Unique Transporter ID.
An e-Way Bill is required to be carried by the transporter for Goods worth Rs. 50, 000 & more, mandatorily as per the CGST Rule. Any vehicle that fails to present an e-Way Bill at any interception while in-transit shall be subjected to seizure, detention & even confiscation in certain cases.
An e-Way Bill is generated to support Invoices, Bill of supply, Challans & Credit Notes; apart from these the transporter documents are also important while creating an e-Way Bill.
In case of errors, the e-Way Bills cannot be rectified or revised. The user must cancel the e-Way Bill & create a fresh e-Way Bill with the corrected values.
e-Way Bills are mandatory for all goods valued more than Rs. 50,000. However, the Government has exempted specific goods from e-Way Bills, click here to view the list of e-Way Bill exempted goods.
e-Way Bills are mandatory for all inter-state & intra-state movement of goods. The e-Way Bills are also mandatory for Import/Export & SEZ supplies.
Part A of an e-Way Bill is the part where the consigner enters all the details such as GSTIN of the receiver, Delivery address, Goods values, HSN Codes, Invoice/Challan Number, the reason for delivery, etc.
Part B of an e-Way Bill contains all transporter details such as Transport mode, Transporter ID, Vehicle Number, etc.
The Pre-requisites for an e-Way Bill generation are-
•The person generating the e-Way Bill must be registered on the GST & e-Way Bill Portals or enrolled as a transporter on the e-Way Bill Portal
•Invoice/ Challan/ Credit Note/ Bill of Supply
•Transporter details- transporter ID, vehicle number
e-Way Bill validity can be calculated as follows-
- 1 day for every 100Kms
- And for any part of this 100Kms, another day is given.
Eg. for 520 Kms 5+1 day i.e a total of 6 days shall be the validity period.
The authenticity of the e-Way Bill can be checked by entering the e-Way Bill Number, date, doc number & Generator ID in the e-Way Bill Portal.
Trans-shipment of Goods means changing the mode of transport or vehicle in which the goods were being moved.
For say, unloading the goods from a big vehicle into multiple small vehicles is called the Trans-shipment of Goods.
In the case of Trans-shipment, the goods are moving from one place to another in multiple vehicles but the transporters need not generate multiple e-Way Bills for the same. The user can simply keep updating the transporter details & vehicle numbers.
Yes, e Way Bills can be canceled by the generator of the e-Way Bills within 24 hours of generating it. e-Way Bill verified by a Proper Tax Officer cannot be canceled.
The e-Way Bill can be rejected by the receiver of the goods, within 72 hours of creation of the e-Way Bill, post which the e-Way Bill shall be considered accepted.
e-Way Bills can be bulk generated using JSON File. The user needs to enter the required data in the given JSON or Excel format & upload all the supporting invoices along with the JSON/Excel File in the e-Way Bill Portal.
Following are the mandatory fields of an e-Way Bill-
5.Bill From – GSTIN and State
6.Dispatch From – Pin Code & State
7.Bill To – GSTIN and State
8.Ship to – Pin code & State
9.Item Details – HSN & Value/Taxable Value
10.Transportation Details – Transporter ID and Approximate Distance (In k.m.)
If a vehicle is intercepted at any check-post by an official & fails to present an e-Way Bill, then the owner of the goods must pay the tax sought to be evaded by them or Rs. 10,000 as a penalty, whichever is higher. The goods are even liable to be seized, detained & even confiscated in extreme cases.
The detention of goods means not allowing the access of the goods to the owner of the goods. Whereas seizure of goods means that the Department takes the possession of the goods post-investigation that the goods are liable to confiscation: where the ownership is completely given to the Government Authority
No, it is not possible to edit any part of the e Way Bill except for the updation of transporter ID & Vehicle number which can be done from the e-Way Bill Portal.
If the receiver is not a registered person & does not have a GSTIN then you can enter URP (Unregistered Person) in the GSTIN column.
You can use Transshipment in such cases, find a new vehicle to complete the movement of the goods & update the corresponding vehicle details in Part-B of the e-Way Bill.
e-Way Bill validity can be calculated as follows-
- 1 day for every 100Kms
- And for any part of this 100Kms, another day is given.
- Eg. for 520 Kms 5+1 day shall be the validity period
- You can contact the supplier & get another e-Way Bill generated for 'Sales Return' & take the goods back to the Supplier. Make sure to carry the relevant supporting documents for the same
- If the Bill to & Ship to address are different in an Invoice then you must add two columns in the e-Way Bill; one, where you shall enter the details of the Receiver 'Bill to' address and second, where you enter the actual location of delivery. Ensure to highlight the difference & be careful while entering the Pin code, address, & distance in the correct columns.
- If you make any mistakes in this there will be a major error in the e-Way Bill, as the expiration is calculated based on the distance and delivering the goods to a location other than what is mentioned in the e-Way Bill is a violation of the e-Way Bill Rule.
An e-Way Bill has 2 Parts.
Part A- contains the details of the Consignment such as the Supplier & Buyer details, GSTIN, Delivery address, HSN Codes, Item details, tax applicable, value of the goods, etc.Part-B- contains the Vehicle & Transporter details such as Vehicle number, Transporter ID, etc.
Bill-to-Ship-to is a complex model of delivery under e-Way Bill & GST, under this model the delivery of goods is done to a third party on the order of the actual receiver.
Once the goods are received by the third party, they are deemed to be delivered to the actual Buyer of the goods.
Under the Bill-to-ship-to mechanism, the goods can be delivered to any person on the direction of the actual recipient, by the transfer of documents of title.
Illustration- Mr. A is a buyer, who initiates a trade with Mr. B & directs them to deliver the goods to Mr. C on behalf of himself.
Now, the taxes will be determined considering the bill to address.
Meaning if the Billing address of Mr. A is interstate & the goods are moving within the state to Mr. C.The Supplier, Mr. B will calculate CGST & SGST & the transaction will be considered intra-state as per the billing address.
Follow these steps to register on the e-Way Bill Portal-
- Visit the e-Way Bill Portal
- On the Home Page, click on 'Registration'
- Under 'Registration' click on 'e-Way Bill Registration'
- Enter the GSTIN & Captcha Code > Click on 'Go'
- Generate & verify OTP
- Create a User ID & Password of your choice
The total value of the Consignment including taxes & excluding the exempted goods value, if any, is the Consignment value.
The Consignment value determines if there should be an e-Way Bill or not. If the Consignment value is less than R. 50,000 then the e-Way Bill is not required.
No, there will be no seizure or confiscation for changing routes, as there can be multiple reasons for changing the route of delivery. However my place of delivery should remain the same.Also the same is not a solid ground to accuse anyone of tax evasion.
If the first 2 digits of HSN Code entered are correct then it is considered a minor mistake.
However, if the entire HSN Code is totally different from the type of goods then your goods may be liable to seizure, & on further investigation, if found guilty, you may be liable to Penalties.
Penalties or seizure & detention of goods vary and can be different for different cases.
No, there is no such provision for seizure on penalization for changing routes as it cannot be held as a basis for accusing anyone of Tax Evasion.
If you have entered minor incorrect details where it is clearly understood that it is a genuine one & you have also paid the correct tax liability against the Invoice, despite the error, then you will neither be penalized nor will the goods be seized.
You must be very attentive & not let such things happen as you will not be able to move the goods any further on the expiration of the e-Way BillIn certain cases though, you can request the Tax authorities explaining a valid & considerable reason for the same & they may allow you to generate another e-Way Bill for the same goods.
This is yet another problematic situation, as once your Recipient rejects the e-Way Bill, the e-Way Bill becomes invalid.
Although you can stop the movement of the goods & create another e-Way Bill the same as before, get it accepted from the recipient & commence the movement again.
Try checking your network connectivity or check if your browser is updated.
If the Portal displays such messages it means that they are unable to fetch the details from the GST Portal maybe because you updated it. Try entering the updated address, or visit the GST Portal to check.
This indicates that PAN name and Number, entered by you, are not getting validated by the Income Tax system. Please enter the exact name and number as mentioned in the income tax database.
Yes, you can use your GSTIN if you have to enroll yourself as a transporter in the e-Way Bill Portal.
Your e-Way Bill account will automatically be deactivated & you will not be able to access it. The System will display- 'Your Account has been frozen'
Yes, the e-Way Bill is mandatory on the movement of goods, irrespective of the type of goods. Unless stated exempted from the e-Way Bill rule, all goods (zero-rate, exempted, etc) are liable to e-Way Bills.
Due to the structure of the website, even the e-Way Bills that you rejected, are labeled active in the Portal.
Yes, e-Way Bills are required even to e-commerce operators that initiate the movement of goods worth Rs. 50,000 or more through, road, air, railways, etc.
LRN- or Lorry Receipt Number, is a number given to the Consigner & Consignee of the goods. The LR is created by the Transporter/driver on loading the goods in the truck.
This way there is proof of the movement of the goods.
e-Way Bill- An e-Way Bill is a mandatory document mentioned by the government of India to be carried by the transporter of goods that are worth Rs. 50,000 or more.
The e-Way Bill number contains 12 digits in total.