How To Generate E-Way Bill – Documents Required, Format and Procedure

As the digitalization of businesses continues to gain momentum, the implementation of the E-Way bill system has revolutionized the movement of goods throughout India. The E-Way bill is an electronic document generated for the transportation of goods worth over INR 50,000, both inter-state and intra-state. Let’s explore how to generate an E-Way bill and the documents required for an E-Way bill.

Contents

Understanding the E-Way Bill System

• Overview of the E-Way Bill System : The E-Way bill system is an important section that helps businesses generate, manage, and track the movement of goods. It promotes the movement of goods, reduces transit time, and increases the overall efficiency of carrying out intra-state and inter-state business sales or transactions.
• Importance of Generating an E-Way Bill  : Generating an E-Way bill is mandatory for the transportation of goods worth more than INR 50,000. It serves as evidence of compliance with tax regulations, facilitates seamless movement of goods, and ensures transparency and accountability in the transportation process.

Documents Required for Generating E-Way Bill

The documents required for an E-Way bill generation bill generation or E-Way bill registration, basically have two parts, those common documents required and additional documents based on specific scenarios

Common Documents Required

• Invoice/Bill of Supply/Challan related to the consignment of goods
• Transporter’s ID or vehicle number (if applicable)
  
• Transporter ID is required for cases where transportation is being done by a transporter.

Additional Documents Based on Specific Scenarios

• Delivery challan, in case of transportation for reasons other than supply, such as for job work, repair, exhibition, etc.
• Bill of Entry or Shipping Bill, along with relevant documents prescribed by the customs authorities, for goods imported into India.
• Tax invoice or other prescribed documents in cases where the E-Way bill is generated by a registered person, but the goods are transported by unregistered persons (consignor, transporter, or recipient).

Steps to Generate an E-Way Bill

• Registration on the E-Way Bill Portal  : Before knowing how to generate an E-Way bill online, businesses need to get registered on the E-Way bill portal (https://E-Waybill.nic.in/) using their GSTIN. Once registered, businesses can proceed with the help of  E-Way bill generation data seamlessly.

Generating an E-Way Bill 

• Step 1: Log in to the E-Way bill portal using valid credentials. 
• Step 2: Choose the “E-Waybill” section and click “Generate New.” 
• Step 3: Add the invoice number, date, value, and quantity of goods. 
• Step 4: Add the mode of transportation and the details of the consigner, and consignee. 
• Step 5: Choose the mode of transportation and fill in the details of the vehicle or transport document number. 
• Step 6: After all, click on the “Generate E-Way Bill” section to generate the E-Way bill with a unique 12-digit number.

E-Way Bill Format and Key Information

• E-Way Bill Structure : The E-Way bill consists of two parts: Part A and Part B.

• Part A : Contains details such as the GSTIN of the sender, recipient, place of delivery, and the value of goods.

• Part B : Contains details of the transport document number and vehicle information (registration number or transporter ID).

Key Information in the E-Way Bill

• E-Way Bill Number : A unique 12-digit number is assigned to each E-Way bill generated.

• Generator Details : Information about the person who generated the E-Way bill.

• Consigner and Consignee Details : Name, GSTIN, and address of the consigner and consignee.

• Document Details : Invoice number, date, value, quantity of goods, and HSN Code.

Validity, Cancellation, and Updation of E-Way Bill

• Validity of an E-Way Bill  : The validity of an E-Way bill depends on the distance to be covered for the transportation of goods. For distances up to 100 km, the E-Way bill is valid for one day, with an additional day of validity for every additional 100 km or part thereof.

• Cancellation and Updation of an E-Way Bill : An E-Way bill can be cancelled or updated within 24 hours of its generation. After 24 hours, no modifications or cancellations are allowed, except by tax officials.

Closing Remarks

How to Generate an E-Way bill is a crucial step for businesses engaged in the transportation of goods. The E-Way bill system streamlines the movement of goods, ensures tax compliance, and promotes transparency in inter-state and intra-state transactions. 

In case of any query regarding How to Generate E-Way Bill – Documents Required, Format, and Procedure, feel free to connect with our legal experts at Legal Window at 72407-51000.