Latest Updates
10 Jan 2024
Blocking the generation of E-Way Bill without e-Invoice/IRN has been withdrawn.
05 Jan 2024
Reporting of 4/6 digit HSN in e-Waybill from 1st February 2024.
E-Way Bill is an Electronic Way bill for movement of goods to be generated on the e-Way Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 without an e-way bill that is generated on ewaybillgst.gov.in.
This e-way bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API entering the correct GSTIN of parties. Validate the GSTIN with the help of the GST search tool before using it.
When an e-way bill is generated, a unique e-way Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter. In this article we will cover the following topics.
Registering and enrolling for e-Way Bill system
Blocking/Unblocking of e-Way Bill generation
e-Way Bill system for citizens
List of abbreviations on GST portal
Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very significant step in the field of indirect tax reforms in India. For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished. The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common portal. To implement the e-Way Bill system, ICT based solution is required. Hence, as approved by the Goods and Services Tax (GST) Council, a web-based solution has been designed and developed by National Informatics Centre and it is being rolled out for the use of taxpayers and transporters.
This document aims to explain the operational procedure on how to use web-based e-Way Bill system. It also explains the features of e-Way Bill system and role of the stakeholders involved in the system. This document is intended for registered taxpayers under GST and un-registered transporters, who are the main stakeholders of e-Way Bill system under GST.
The scope of this document covers:
1. Explaining the features of the e-Way Bill system.
2. Activities of various stake holders.
3. Registering and enrolling for the e-Way Bill system.
4. Processes involved in generation of web-based e-Way Bill.
5. Enabling the various modes of the e-Way Bill generation.
6. Managing the sub-users by the stake holders.
Click here to go to e-Way Bill Portal
In order to monitor the bulk trade which necessarily takes place through trucks, it was mandated under VAT that each such consignment shall be accompanied by a ‘Delivery Note’ which were issued from the VAT offices to the taxpayers. At the end of every month the taxpayer had to submit an utilization statement of the forms issued. The intention of the tax office was that to control the tax evasion being done by few of the tax payers. The taxpayer also used to face a great deal of hardship while seeking the blank Delivery Notes as he/she would have to make several visits to the tax office. At check-posts the trucks, would get detained for a long time on frivolous grounds. Thus, it was a lose-lose situation for the trade as well as the government. In order to overcome these challenges, a new idea/system was introduced. In the new system, the taxpayer could upload the details of each transaction to the departmental ‘Server’ through the internet, and once uploaded the ‘Server’ would automatically generate a Delivery Note with a unique number, then this unique number could accompany the goods vehicle as a proof of having uploaded the transaction. Such a system would by itself ensure that once the Delivery Note is issued there could be no possibility of tax evasion. It was one of the most successful and efficient system of prevention of tax evasion on one hand and an e-Governance initiative that provided the speedy and efficient services to the taxpayers on the other hand. This system was introduced and used by number of states.
Unique Selling Proposition (USP) of Goods and Services Tax is One Nation- One Tax – One Market. Introducing a separate way bill for each State under the GST system would definitely complicate the compliance and in turn affect the business of the taxpayers and transporters. Such a system of separatee-Way Bill for each State would result in hindrance of movement of goods and free trade from one state to another. The State and Central Government officers will also find it difficult to cross-verify such e-Way Bills if generated independently by each State. A new process is thus required which would ensure that a taxpayer, prior to movement of goods via a conveyance, would inform each transaction’s details to the tax department, obtain an acknowledgement number for having thus informed, and then use this acknowledgement number as a valid document accompanying the truck. The idea is that the taxpayer be made to upload the details of each transaction to a common portal through the Internet, and once uploaded, the common portal would automatically generate a document. which can be tracked and verified easily by any stakeholder.
1. Information to be furnished by every registered person prior to commencement of the movement of goods and generation of e-Way Bill.
2. Upon generation of the e-Way Bill on the common portal, a unique e-Way Bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
3. The person in charge of a conveyance shall carry — (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-Way Bill or the e-Way Bill number.
4. The details of e-Way Bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-Way Bill.
5. The information furnished while generating e-Way Bill such as
1) GSTIN of recipient
2) Place of delivery
3) Invoice Number
4) invoice date
5) Value of goods
6) HSN code etc. shall be made available to the registered supplier on common portal who may utilize the same for furnishing details in FORMGSTR-1.
6. An officer authorized by the State can intercept any conveyance to verify the e-Way Bill or the e-Way Bill number in physical form for all inter-State and intra-State movement of goods.
7. A summary report of every inspection of goods in transit shall be recorded online by the proper officer in specified format within twenty-four hours of inspection and the final report in specified format shall be recorded within three days of the inspection.
8. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in a specified format on the common portal.
1. Single e-Way Bill for movement of the goods throughout the country.
2. To prevent the evasion of tax.
3. Hassle free movement of goods across India.
4. Tracking the movement of goods with e-Way Bill number.
5. Easier verification of the e-Way Bill by the officers.
The objective behind introducing e-Way Bill is to effectively address the expectations and concerns of the stakeholders by leveraging the use of ICT.
The following are four key stakeholders of the e-Way Bill:
Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.
Recipients - Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.
Transporters - Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers.
Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.
The major benefits of e-Way Bill system are as follows:
1. The traders need not visit tax offices to collect and submit the Way Bill forms as used to be done in VAT regimes in some states.
2. Average waiting time at mobile squad reduces drastically – As the verification of the e-Way Bill is done with the common portal, it will speed up the process of verification and allowing the vehicle to pass faster.
3. Self-policing by traders- A trader while uploading gives the identification of the buying trader who will also account the transaction automatically.
4. Environment friendly – The need of the paper form of the multiple copies of way bill is eliminated. Hence, the tons of paper are saved per day.
5. Generation of GSTR-1 returns – GSTR-1 return of the supplier is auto prepared; hence he need not have to upload the same.
6. Officials saved of monotonous work collecting and matching the manual way bill with the returns of the taxpayers.
1. Auto calculation of distance based on PIN Codes for generation of e-Way Bill.
2. Blocking the generation of multiple e-Way Bills on one Invoice/Document.
3. Extension of e-Way Bill in case the consignment is in Transit/Movement.
4. Report on list of e-Way Bills about to expire.
5. Registration of Transporters in Common Enrolment: Registered Transporters, which are having GSTIN in multiple states with same PAN, can use the common enrolment process.
User friendly System – The system is user friendly with lots of easy to use operations by the users.
Easy and quick generation of methods – There are a number of methods are provided using which the users can easily and quickly generate the e-Way Bills.
Checks and balances – The number of checks and balances have been introduced as per the requirements so that errors/mistakes of the users are eliminated.
Multiple modes for e-Way Bill generation – This system support different modes of e-Way Bill generation. The user can register the mode of e-Way Bill generation and use them for e-Way Bill generation.
Creating own masters – The user has a provision to create his own masters like customers, suppliers, products and transporters. The system facilitates to use them while generating the e-Way Bill.
Managing sub-users – The taxpayer or registered person can create, modify and freeze the sub-users for generation of the e-Way Bill and assign them to his employees or branches as per need. This system also facilitates him to assign the roles/activities to be played by the sub-user on the system.
Monitoring the e-Way Bills generated against me – The system facilitates the registered person to know the number of e-Way Bills, generated by other registered persons, against him/her. There is an option to user to reject these e-Way Bills, if they do not belong to him.
Generating the GSTR-1 from the e-Way Bills – Based on the e-Way Bills generated, the system pulls the GSTR-1 related information and pushes it to the taxpayers GSTR-1 returns. This avoids the taxpayers in uploading these transaction details.
Consolidated e-Way Bill – The system supports the transporters to prepare the consolidated e-Way Bill and hand over to the person in charge of the conveyance instead of giving the multiple e-Way Bills for movement of multiple consignments like parcel in one vehicle.
Enabling the unregistered transporters to use e-Way Bill – There is a provision for unregistered transporters to enroll and create a user for him to generate the e-Way Bills and update the vehicle numbers.
Common Enrolment – The system allows transporters who are GST registered to generate a common Enrolment number which will allow them to generate one registration number for generating the e-way bills and updating Part-B throughout the country.
Alerting the taxpayers – The system alerts and notifies the users through the web and SMS about the various activities like new notifications, rejected EWB, verified EWB, etc.
QR bar code on the e-Way Bill – The QR code on the e-way bill helps for easier and faster verification of the e-Way Bill by the tax officers.
Integrating with RFID for tracking the movement of the e-Way Bill – The provision has been made to integrate with the RFID for tracking the movement of e-Way Bill by the tax officers, without stopping the vehicle on the road.
There are four stakeholders who have some stake in the movement of the consignment from one place to another and hence on the e-Way Bill. They are suppliers, recipients, transporters and tax officers. The suppliers, recipients and transporters want to see that the consignment moves from source to destination without any hurdles and tax officers want to see that the consignment is accounted by the supplier and recipient.
The provision has been made for all the above-mentioned stakeholders to access the system. The GST registered person can register on the e-way bill and create his user credentials to use the system. GST registered person can be a supplier, recipient or transporter. In case the transporter is small operator and not registered under the GST, then this system provides the mechanism to enroll and create his user credentials to operate the EWB system.
The registration mechanism for the GST taxpayers for the e-Way Bill system is a simple process. One time GST taxpayer needs to register on the EWB system. To do that the taxpayer needs to have the GSTIN issued under the GST system and mobile number registered with the GST system with him.
Once a user enters the URL address of the E-Way Bill System in his browser, the following screen will be displayed.
On the e-Way Bill portal, a first time GSTIN can register by clicking on the ‘e-way bill Registration’ link under registration option. Then the user will be redirected to the ‘e-Way Bill Registration Form’. The registration form is shown below.
The user needs to enter his/her GSTIN number along with the displayed captcha and shall click ‘Go’ to submit the request. Once the request is submitted the user will be redirected to the following page.
In the above-mentioned form, Applicant name, Trade name, Address, Mail ID and Mobile Number are auto populated once the user enters his/her GSTIN number along with displayed captcha. If the details have been changed or are incorrect, the user needs to click ‘Update from GST Common Portal’ to pull the latest data from the GST Common Portal. User needs to click on ‘Send OTP’ to get the OTP. Once OTP is received on the registered mobile number, user needs to enter the OTP and click on ‘verify OTP’ to verify the same and validate.
Next, the user needs to provide his choice of User ID or username, which he/she plans to use to operate his account on this system. Username should be about 8 to 15 alphanumeric characters and can include special characters. A Unique user name should be given by the user, which is not there in the system. Once a request for registration is submitted, the system validates the entered values and pops up the appropriate message if there is any error. Otherwise, the username with password is created and registered with e-Way Bill System. The tax payer can use this registered username and password to work on the system.
As explained previously, the transporter, who is un-registered in GST system, cannot register using the previous option. He/she needs to enroll on this system by providing his business details. After authenticating these details, the system generates the 15 characters of Transporter ID and user credentials for him. The enrolment form asks for his PAN details, business type, business place etc. For enrolling, the un-registered transporter has to open the e-Way Bill portal and select the ‘Enrolment for Transporters’ option. On selection of the same, the system shows the following screen.
1. The user has to select the State and enter his legal name as given in his PAN and PAN number. The system user gets it validated by on click of ‘Validate’ button.
2. The user has to then select the type of enrolment and constitution of business (Partnership, Proprietorship, Public/Private Limited etc.)
3. After that he will enter his business details and contact details.
4. The user can then upload the Address and ID proofs (PoA and PoI) by clicking on respective ‘Upload’ buttons.
5. After this user has to create username and password based on his choice and rules mentioned for username and password creation.
6. The user has to then provide his declaration regarding the correctness of the given information by clicking on the checkbox.
7. Once the user clicks the ‘Save’ button, the system generates the 15 digits TRANS ID and shows him. This TRANS ID, he can provide to his clients to enter in the e-way bill so as to enable the transporter to enter the vehicle number for movements of goods.
If the e-Way Bill user forgets his password for his username, he needs to enter the basic information of GSTIN in the following screen. On successful verification, he can use this option to get the new one time password through SMS to his mobile or mail on his email address. Using this password, he can login and create his new password.
If the details entered are not matching with the GSTIN data available in the system, the system pops up message saying so. If the tax payer has updated his details in GST Common Portal, but is not being reflected in the e-way bill system, he can select ‘Update details from GST CP’. Now, the system pulls the latest data from the Common Portal and updates and he can try again the same so that he can get the SMS to his new mobile.
If the user of the e-Way Bill system has forgotten his username, he needs to enter the basic information of GSTIN in the following screen. On successful verification, he can use this option to get his user name. On entry of his GSTIN, the system will send the username to his mobile number through SMS and mail on his email address.
If the details entered are not matching with the GSTIN data available in the system, the system pops up message saying so. If the tax payer has updated his details in GST Common Portal, but is not being reflected in the e-way bill system, he can select ‘Update details from GST CP’. Now, the system pulls the latest data from the Common Portal and updates and he can try again the same so that he can get the SMS to his new mobile and mail on his email address.
To open or login to the e-Way Bill system, user should have registered in the e-Way Bill system.
The user has to open the e-Way Bill portal and enter his username and password along with the displayed captcha. On successful authentication, the system shows him the main menu of the e-Way Bill System.
The main menu lists the options available to a user to operate on the e-Way Bill.
In the middle, the system shows the dash board for last 7 days for EWB activities pertaining to the user.
Just below the dash board, system displays the latest updates done in EWB system along with the link of previous updates.
On the left-hand side, the system shows the main menu options which are explained in detail in subsequent sections.
This option is used to generate the new e-Way Bill.
When the user clicks the ‘Generate New’ sub-option under ‘e-waybill’ option, the following EWB Entry Form will be displayed, allowing the user to enter the e-way bill generation details.
When user selects the ‘Generate New’ sub-option under ‘e-way bill’ option, system displays the e-way bill entry form which is used to generate the new e-way bill (EWB).
Before initiating a new EWB generation, the user should have the Invoice/Bill/Challan document/details in his hand and he should know the, Transporter Id of the transporter, through whom he is going to move the consignment or vehicle details (Part-B) through which the consignment will be moved.
In the EWB Entry Form, first the user needs to select the type of transaction i.e., Outward or Inward. The outward transaction indicates that the user is supplying the goods and inward indicates that the user is receiving the goods. Depending upon the type of transaction selected, the system will show the sub-type of transactions. The user needs to select the sub-type accordingly.
Once the user selects the type of transaction and Sub Type in ‘Transaction Details’ section, system will display only the relevant document types in ‘Document Type’ dropdown pertaining to the selected sub type as shown in below tables.
Now the user has to select the type of document from the drop-down menu as per the document in his hand. The user will enter the document number and select the date of document as given on the document (invoice, bill, challan etc.) he is holding. The Document No. should be unique for all EWB supposed to be generated by a user. Document Date should be less than or equal to current date.
For an outward type of transaction, in the ‘Bill From’ section, Name, GSTIN If the user has additional places of business, the system will allow him/her to edit the address in ‘Dispatch From’ section. For an inward type of transaction, in the “Bill From” section, Name, GSTIN, State and Address are required to be filled by the user. These can be auto populated if the user has already entered the consignor details in Supplier Master. Here when user enters 2-3 characters of the consignor, the system displays the related consignor name based on the Supplier Master and allows the user to select the concerning consignor name. All the other fields like GSTIN, State etc. are auto populated after selection. However, the system allows the user to edit the auto- populated details.
If the supplier master is not created by the user, the system will allow him to manually enter the Name, GSTIN and Address details. If the supplier is un-registered for GST, then the user has to enter the GSTIN as URP, indicating that the supplier is ‘Unregistered Person’. For an outward type of transaction, the user needs to enter the name, GSTIN, and Address of the consignee in the ‘Bill To’ section. The consignee details can be auto populated if the user has entered the consignee details in the Client Masters. When the user enters 2-3 characters of the consignee name, the system displays the related consignee name and allows the user to select the consignee name which was updated in the masters. All the other fields like GSTIN, State, and Address are auto filled and are also editable by the user.
If the master has not been entered for the consignee, the user shall enter the complete details manually. Here, also the user has to enter the URP in GSTIN column, if the consignee is un-registered person. For an inward type of transaction in the ‘Bill To’ section, the Name, GSTIN and address of the recipient is auto populated with the user details. If he has the additional places of business, he will be allowed to select the place. Here in spite of auto update, the system allows the user to edit the address. Now, the user needs to enter the details of products to be shipped under “Item Details” section. Products details can be auto populated if the user has entered the product details in the Product Masters.
By entering 2-3 characters of the product name, which is being transported, the system allows the user to select the product name which was updated in the masters. All other fields under this section like description, HSN, Unit, Tax rate are auto filled from the master.
E-Way Bill cannot be generated with only SAC codes(99) for Services, minimum one HSN code belonging to goods is mandatory.
The user needs to then enter the quantity and total taxable value. Standard rates of tax (%) are auto-populated in the dropdown while entering the HSN code.
Tax payer has to select the applicable tax rate slab (in %) from the dropdown of respective tax categories. However, for “CESS Non Advol Rate”, tax payer has to select the applicate tax rate in Rupees instead of % like in other tax rate fields. The user can add multiple products by clicking on button. Based on the taxable value and tax rates, the system will calculate CGST, SGST, IGST and CESS amount. The user is allowed a flexibility to edit the auto-populated amount if required. However, system will not auto-populate the CESS Non Advol amount as it depends upon the quantity and unit.
Hence the tax payer has to manually enter the same in ‘CESS non-Advol. Amount’ field. It may be noted that the system will show the CGST and SGST tax rate for intra-state movement and IGST tax rate for inter-state movement. Now, the user has to enter the details of transportation under ‘Transportation Details’ section.
Here the user will first enter the transporter name, transporter ID and approximate distance (km) to be covered by the shipment. The e-waybill system will Auto - calculate and display the estimated motorable distance between the supplier and recipient addresses as per the PIN codes entered in “Bill From & Bill To” Section. User is also allowed to enter the actual distance as per the movement of goods. However, it will be limited to +/ - 10% more than the auto calculated distance displayed. In case, the PIN Code of both source and destination are same, the user is allowed to enter distance up to a maximum of 100KMs only. The user has to update the Part-B and select the mode of transportation - road, rail, air or ship/road cum ship and vehicle type. Next, he has to update the vehicle no. and transporter doc no. and date. If the goods are being moved directly by the user himself, then he can enter the vehicle no. without entering the transporter details.
Mode of transport Ship is now updated as Ship / Road cum Ship
1. If the mode is ship/road cum ship, then vehicle type should be ODC (Over Dimensional Cargo) and regular shall not be allowed.
2. If the mode is ship/road cum ship, either vehicle number or trans doc/date is mandatory.
3. If the mode is ship/road cum ship, in case user wants to generate part A e-Way Bill transporter id is mandatory and vehicle number or trans doc/date not necessary.
If a user is carrying out the transportation through third party, then he will generate the EWB by entering the, transporter id and transporter document number and date given by the transporter. The transporter ID can be auto populated, if the user has entered the transporters details in “Transporter Master”. By entering 2-3 characters of the transporter, the system will allow the user to select the transporter name which was entered in the master. If the transporter ID is entered, the generated EWB will be forwarded to the concerned transporter login account, allowing the transporter to enter the vehicle number while goods are getting moved.
If user is not having the Part-B details and transporter is going to update the Part-B, then he/she has to compulsorily enter the transporter id to generate the ‘Part-A Slip’.
It may be noted here that either transporter ID or Vehicle number is required to generate the EWB.
If a transporter is generating the e-way bill on behalf of the consignor/consignee, then the complete EWB entry form will be entered by him to generate the EWB. Here, the system allows him to enter both the consignor and consignee details without blocking any column.
Once a request for EWB is submitted, the system validates the entered values and pops up appropriate message if there is any error. Otherwise, the system generates the EWB with unique 12-digit number. This EWB will not be valid for movement of the goods without Part-B updates in the EWB form.
Once the Part-B details are entered, the system will show the validity of the e-way bill calculated based on the approximate distance to be covered by the shipment. This indicates the user to get the goods moved with that valid date and time. Otherwise, the movement of goods becomes illegal. The user can take the print out of the EWB using the ‘Print’ option provided as shown in below figure.
Tips for easy and quick generation of e-way bill
1. Mandatory fields are indicated by
2. Mandatory fields for GSTR-1 are indicated with, it is advisable to enter these fields so that automatically GSTR-1 is prepared for next month.
3. Please ensure that you have the document details of the goods, to be moved, in hand before starting the data entry.
4. Please ensure that you have vehicle number in hand for road and transporter id, document number and date for movement by rail, air, or ship before starting the data entry.
5. Please ensure that your regular clients, suppliers, products and transporters details are entered in the master’s option for easier, quick and accurate generation of e-way bill.
6. Please ensure that document number is entered with alphanumeric value.
Checking of duplicate generation of e-way bills based on same invoice number. The e-way bill system is enabled not to allow the consignor/supplier to generate the duplicate e-way bills based on his one document. Here, the system checks for duplicate based on the consignor GSTIN, document type and document number. That is, if the consignor has generated one e-way bill on the particular invoice, then he will not be allowed to generate one more e-way bill on the same invoice number. Even the transporter or consignee is not allowed to generate the e-way bill on the same invoice number of that consignor, if already one has been generated by the consignor.
Similarly, if the transporter or consignee has generated one e-way bill on the consignor’s invoice, then any other party (consignor, transporter or consignee) tries to generate the e-way bill, the system will alert that there is already one e-way bill for that invoice, and further it allows him to continue, if he wants.
There are four types of transactions - These types depend upon the number of parties involved in the billing and movement of the goods.
The following paras explain the same.
Regular: This is a regular or normal transaction, where Billing and goods movement are happening between two parties - consignor and consignee. That is, the Bill and goods movement from consignor to consignee takes place directly.
Bill to – Ship To: In this type of transaction, three parties are involved. Billing takes places betweenconsignor and consignee, but the goods move from consignor to the third party as per the request of the consignee.
Bill from – Dispatch From: In this type of transaction also, three parties are involved. Billing takes places between consignor and consignee, but the goods are moved by the consignor from the third party to the consignee.
Combination of both: This is the combination of above two transactions and involves four parties. Billing takes places between consignor and consignee, but the goods are moved by the consignor from the third party to the fourth party, as per the consignee’s request.
Document Number field under Transaction Details tab is case sensitive which accepts alphanumeric value with special characters / or –
Note: Any special character other than / or – will not be accepted in Documents Number field.
On selection of option “For Own Use” as Sub Type, the pin codes of ‘Bill from’ & ‘Bill to’, will be same and auto calculated pin to pin distance will be displayed as 100km.e)
When users select “Line Sales” as Sub Type, the maximum distance allowed is 300 KMS
On entering Vehicle number, first system checks the vehicle format and then checks vehicle number if it is available in the vahan system . If available the system shows the vehicle class details. If not, it alerts the user that the vehicle is not available.
Note: Temporary vehicle number can also be inserted as vehicle number for the purpose of E-Way Bill generation.” Vehicle number format for Temporary RC Vehicle in e-Way Bill is shown below.
If e-waybill is generated from the e-Invoice portal, then IRN information is also shown in the e-waybill print.
E-Way Bill system has a new feature of blocking/unblocking of the taxpayer’s GSTIN, as per the rule. That is, if the GST registered taxpayer has not filed Return 3B for the last two successive months in GST Common portal, then that GSTIN (as Supplier) will be blocked for further generation of e-way bill.
In this case, the taxpayers can come across the following two situations:
a.) A pop-up message, will appear every single time the blocked taxpayer tries togenerate new e-way bill or goes for bulk generation.
Once the Return-3B is filed in the GST Common Portal, the blocked GSTIN will get automatically updated as ‘Unblocked’ within a day in the e-Way bill system and the tax payer can continue with e-way bill generation. However, if the status is not updated in e-waybill system, then the taxpayer can do it immediately by going to the e-Waybill portal and clicking on the option Search-> Update Block Status. Enter the GSTIN, followed by the CAPTCHA and click on GO.
As shown in the Figure, the GSTIN and the blocked status will be displayed.
The user must now click on the button. This will fetch the status of filing from the GST Common Portal and if filed, the status in e-Waybill system will subsequently get updated.
The system also enables the user to generate bulk e-waybills. A bulk e-Way bill is used when a user needs to generate multiple e-Way Bill sat one shot.
For generating a Bulk e-Way Bill the user needs to have the EWB bulk convertor or the excel file, which helps the user to convert the multiple e-Way Bills excel file into a single JSON file.
To generate a Bulk e-Way Bill, user needs to select the sub option ‘Generate Bulk’ under the option ‘e- Waybill’. On clicking this option, the following screen will be displayed.
The user has to choose file and select the JSON to be uploaded (maximum allowed file size for upload is 5MB). Once a JSON file is from the user’s system, the user needs to upload the same JSON file in the e-Way Bill portal and can use the file to generate bulk e-Way Bill.
After processing the JSON file, the system generates the E-Way Bills and shows the EWB for each request.
If it is not possible it will show the appropriate error for each request.
Note: Please refer Bulk E-way Bill generation manual for detailed information and procedure to generate bulk
This option is used to update the vehicle number of the e-Way Bill, if it has not been entered while generating e-Way Bill or vehicle has been changed for moved goods because of various reasons like transit movement, vehicle breakdown etc.
The present transporter is enabled to update the Part-B. If the transporter has not been assigned to the e-way bill, the generator can update the Part-B.
When the user selects the ‘Update Part B/Vehicle’ sub-option under ‘e-Waybill’ option, the following screen will be displayed. In this form the user needs to select one option form e-Way Bill No and Generated Date.
After entering the corresponding parameter, the system will show the list of related E-way bills for those parameters. Here, the user will click on the select for the corresponding e-way bill for the vehicle update. Next, the user will be redirected to the following form.
Before going for updating vehicle number, the user should have the E- Way Bill for which the user wants to update vehicle number and the new vehicle number in hand for the data entry.
In the vehicle updating form, the user needs to first select the mode of transport. He has to then enter the vehicle number through which the transportation is being done, next the user enters the From Place, From State, from where the transportation is being done. The user also needs to give the reason for which the vehicle is being changed. The system allows the user to select the reason for the transport change from the dropdown list.
Next, the user needs to enter the appropriate remark supporting the select reason. If the mode of transportation is rail, air, or ship/road cum ship, then the user needs to enter the transporter document number instead of the vehicle number.
1. For ship/road cum ship, vehicle type should be ODC. Regular should not be allowed.
2. For ship/road cum ship, either vehicle number or trans doc/date must be mandatory.
3. For ship/road cum ship, in case user want to generate part A e-waybill transporter id is mandatory. vehicle number or trans doc/date not necessary.
Once a request for updating of vehicle number is submitted, the system validates the entered values and pops up appropriate message if there is any error. Otherwise, the vehicle no is updated instantly and will be aligned with the concern e-Way Bill.
Tips to remember
1. E-way bill is not valid for movement of goods without vehicle number on it.
2. Once E-way bill is generated, it cannot be edited for any mistake. However, it can be cancelled within 24 hours of generation.
3. E- Way Bill may be updated with vehicle number any number of times.
4. The latest vehicle number should be available on e-way bill and should match with the vehicle carrying it in case checked by the dept.
The system enables the user to update vehicle details in bulk for multiple e-way bills in one go. For updating Part-B in Bulk, the user needs to have the EWB bulk convertor or the excel file, which helps the user to convert the multiple Part-B of e-Way Bills excel file into a single JSON file update a Bulk Part-B of e-Way Bills, user needs to select the sub option ‘Update Vehicle Bulk’ under the option ‘e-Way bill’.
The user has to select and upload the JSON (maximum allowed file size for upload is 5 MB) and upload the same in the e-Way Bill portal and can use the file to update bulk Part-B of e-Way Bills.
After processing the JSON file, the system shows the list of e-way bills updated with Part-B for each request.
This option allows consignment of one e-way bill to move in multiple vehicles. This option is used when the good have moved to some place in a bigger vehicle and further it is not possible to move in same mode of transport or vehicle. So, the goods are moved further in smaller vehicles.
For example, an e-way bill is generated and needs to be moved from A to C. Here, the consignment moves from A to B via Rail or bigger vehicle. Now, it is not possible to move the consignment from B to C in the same mode of transportation due to unavailability of that mode or may be due to hilly region where big vehicles cannot be used. In such cases, the consignment needs to be moved in multiple smaller vehicles. When the user clicks this option, system prompts the user to enter the EWB No. Once the user enters the EWB no and clicks “Go”, system displays the following screen.
The user has to then select the “Yes” option and system displays the following screen.
Note: The total quantity of goods to be moved in vehicles cannot exceed quantity mentioned in this form
User has to then click “Submit” button and update the vehicle details through “Update part-B/Vehicle” option by selecting the corresponding group as shown below.
The provision has been provided to the taxpayer to extend the validity of E-way bill if the consignment is delayed and cannot reach the destination before the expiry of the validity of e-way bill. The user can extend the e-way Bill eight hours before or within eight hours after the existing validity time of EWB. The present transporter of the e-way bill can only extend the validity.
To avail this option, one must go to the form of extension validity and choose “Yes” for extension in the e-Way Bill.
If the user says he wants to extend the validity, the system prompts him to select the appropriate reason from the dropdown and explain the reason in detail in the reason description/remarks field.
Transportation Details (Part -B) will appear in the form where the user needs to select the position of the consignment as In Transit / In Movement.
On selection of “In Movement” the system will prompt the user to select the “Mode” and “Vehicle details”.
On selection of “In Transit”, user needs to select the “Transit type” i.e. On Road, Warehouse or Others followed by the Address details of the transit place.
Subsequently, the user has to update Transportation Details-Part B as shown in above figure including the approximate remaining distance to be covered from the present place of conveyance carrying the consignment till the destination.
On click of the “Submit” button and subsequent validation of entered details by the system, validity of the EWB is extended depending upon the distance to travel as per the defined EWB rules.
Note: By default, the validity of the extended EWB in the system is kept till midnight of the extended day.
The system enables the user to update the Transporter details against a particular EWB, if the transporter is getting changed for the further movement of the goods. Here, the present transporter can only update the next transporter and subsequently, the next transporter is enabled to update the Part-B till he has been changed. If the transporter is not there, then the generator of the e-way bill can update the transporter. To begin with, the user has to enter the EWB number and click ‘Go’ as shown in the screen below.
The Transporter details can then be updated by the user as shown in below screen.
Using this option, the user can update Transporter ID in bulk for multiple e-way bills in one go to reduce large amount of data entries and save time.
When the user clicks this option, system displays the following screen.
User has to then choose and upload the JSON file in a specified format having the Transporter ID details. After successful upload of the JSON file, user has to click “Update” and system will then update the Transporter IDs in multiple EWBs as per respective entries in JSON file.
The provision has been provided to the taxpayer to cancel the E-way bill for various reasons like goods are not being moved, incorrect entry in the E-way bill entered by him etc.
When user selects the ‘Cancel’ sub-option under ‘E-way bill’ option, the following screen will be displayed.
Before going for e-Way Bill Cancellation, the user should have the e-Way Bill number in hand which he intends to cancel. Next, the user needs to enter the 12digit e-Way Bill number and select go. That particular e-way bill will be displayed, and after giving a suitable reason for the cancellation of e-Way Bill, the user can cancel the e-waybill.
Once the e-Way Bill is cancelled it’s illegal to use the same.
Note: The e-Way Bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If it has been verified by any empowered officer, then it cannot be cancelled. E-Way Bill can be cancelled if either good are not transported or are not transported as per the details furnished in the e-Way Bill.
When the user selects the ‘Print EWB’ sub option under ‘e-Waybill’ option, the following screen will be displayed; the print of an e-Way Bill can be taken only by the generator and the transporter of the e-Way Bill.
After entering the e-Way Bill number, the below mentioned form will be displayed. The system shows the e-Way Bill with an option to take the print.
A user can take a detailed print as well by clicking “Detailed Print” option.
A consolidated E-way bill is generated when the transporter is carrying multiple consignments in a single vehicle. Consolidated E-way bill allows the transporter to carry a single document, instead of a separate document for each consignment in a conveyance.
A user should have all the e-Way Bill numbers of the consignments, which the transporter shall transport in one conveyance. When the user selects the ‘Generating New’ sub-option under ‘Consolidated EWB’ option, the following screen will be displayed.
In this form the user needs to check the mode of transportation from the given options, Road/Rail/Air/Ship/road cum ship . Then the user enters the ‘From State’, ‘Vehicle Starts From’ where the vehicle is starting and ‘vehicle no’.
Now, the user needs to enter the e-Way Bill Number. Once the EBN is entered the rest of the fields in the form are auto populated. The user can add multiple consignments by clicking on . It may be noted that user should be the generator or the transporter of the selected e-way bill to use in consolidated EWB.
Otherwise, it will not allow him to update the details. Then click on submit. The system will display a consolidated e-Way Bill with the consolidated EBN as given below.
The e-way bill system enables the user to generate consolidated bulk e-way bills. A consolidated bulk e-Waybill is used when a user needs to generate multiple consolidated e-Way Bills at one shot. For generating a consolidated Bulk e-Way Bill the user needs to have the EWB bulk convertor or the excel file, which helps the user to convert the multiple consolidated e-Way Bills excel file into a single JSON file.
To generate a consolidated Bulk e-Way Bill, user needs to select the sub option ‘Generate Bulk’ under the option ‘Consolidated EWB’. The following screen will be displayed.
The user has to choose file and select the JSON to be uploaded. Once a JSON file is from the user’s system, the user needs to upload the same JSON file in the e-Way Bill portal and can use the file to generate consolidated bulk e-Way Bill.
After processing the JSON file, the system generates the E-Way Bills and shows the consolidated EWB for each request. If it is not possible it will show the error for each request.
Note: Please refer Bulk E-way Bill generation manual for detailed information and procedure to generate the bulk e-Way Bills.
The E-Way Bill system gives the user an option to update the transportation details for the consolidated EWB and re-generate the new Consolidated EWB (CEWB). A user can update the transportation or vehicle number for the consolidated EWB by selecting the sub option ‘re-generate’ under the option ‘consolidated EWB’. The following screen is displayed on clicking this option.
On this screen, the user shall enter the 10 digit consolidated EWB or by selecting the date on which the consolidated EWB was generated. A list of consolidated EWB will be shown as shown in below figure; the user shall select the particular consolidated EWB to update the vehicle number. The following screen will be displayed.
On this form the user needs to update the vehicle number along with the place, state, reason for the change in transportation and transporter Doc. No. and Date. The system will pop up an error message if any fields are entered wrongly, otherwise the vehicle number will get updated to that particular consolidated E-way bill no.
A user can take the print of consolidated EWB by selecting sub option ‘Print Consolidated EWB’ under the option consolidated EWB. On clicking this option, following screen is displayed.
Once the user enters the consolidated EWB number and clicks ‘GO’, the system will display the requested consolidated EWB and the user can take the print out of the same.
This option is used by the taxpayer to watch the e-Way Bills generated by the other taxpayers against his /her GSTIN as the other party as recipient or supplier and if the recipient is not getting the consignment mentioned in the e-Way Bill, he/she can reject them using this option.
The user needs to have the e-Way Bill number which he/she wants to reject. The following screen is shown once ‘Reject’ is selected from the main menu options.
The user needs to the select the date on which the e-Way Bill which he wants to reject, was generated and click ‘Submit’ button. The system will show all the e-way bills generated on that particular date. The user has to then select the concern EWB by checking the check box on the right side of the e-Way Bill as illustrated in Figure.
Note: 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, it is deemed that he has accepted the details.
There is an option for the user to generate various reports to manage his business – some are detailed and others are summarized. The system also helps the user to generate action-based reports. The following reports are available under this option:
Above options are explained in detail below for user’s understanding.
This will give the list of e-Way Bills generated by the user for a particular date which includes the following
Outward Supplies- This will generate the list of e-Way Bills which have been shown as outward supplies from the user for a particular date and additional column for mode of generation(web, excel) is provided.
Inward Supplies- This will generate the list of e-Way Bills which have been shown as inward supplies to the user for a particular date.
CEWB Generated by Me- This will show the list of all consolidated e-Way Bills generated by the user for a particular date.
Cancelled EWBs- This will list the e-Way Bills cancelled by the user for a particular date.
Rejected EWBs by Me- This will list the e-Way Bills rejected by the user for a particular date.
Assigned for Transporters- This will list the e-Way Bills assigned by the user for Transporters for a particular date.
Part-A EWBs- This will show the list of all the EWBs with Part-A updated but Part-B pending for updation for the selected date range.
Doc No. Info- This will show Report on EWB's Generated based on Doc. Type and Doc No.
EWB about to Expire- Taxpayers or transporters can view the list of e-Way Bills about to expire in a time period of 4 days (From current date (T) then (T)-1, (T)+1, (T)+2). They can keep track of expiry dates for each of the consignments generated and now download excel is available which stores the data
Month wise download EWB: This will allow user to download E-waybills for selected month and the report will be available from 8 am to 12 pm.
This option will give the list of e-Way Bills generated by the others against the user as the other party for a particular date under various categories which are as follows
Generated by Others- This will list the e-Way Bills generated by others for the user.
Rejected EWBs by others- This will list the e-Way Bills assigned to others by the user but rejected by them.
Assigned to me for Transport- This will list the e-Way Bills assigned for transport to the user by others. There are two different ways to search e-Way Bill assignment)
1. EWB Date: This option provides list of e-waybills based on EWB date.
2. Assign Date: This option provides list of e-waybills based on assign date.
(Note: Date range shouldn’t be more than 5 days).
Following reports are available under this option:
This generates the list of master entries created by the user under different categories namely Clients, Suppliers, Transporters and Products as shown below.
This will list the e-Way Bills based on Unit Quantity Code and State Code as shown in below figure.
Using this option user can view the list all the EWBs generated by the user on a selected date along with relevant parameters. The user can export the report in an excel by clicking on ‘Export to Excel” tab as shown in below figure.
The e-Way Bill system allows the user to create his own business-related Masters. Master’s data simplifies the data entry while generating the e-Way Bill. It helps user to generate e-Way Bill easily and quickly without any errors. The master consists of Products, Clients, Suppliers, and Transporters.
When the user selects sub option ‘Product’ under option ‘Masters’, the following screen will be displayed.
The user needs to start entering with the basic details like the product name; a measurement unit of the product in which he sells and a brief description about the product shall be entered by the user. Next, the user needs to enter the HSN code.
If the user doesn’t know the HSN code, the system allows the user to select the HSN code from the search options and HSN name accordingly. Next, the user needs to enter the rate of tax as applicable for the product - CGST, SGST, IGST, Cess, and Cess Non-ad valorem.
Once a request for product details is submitted, the system validates the entered values and saves. Otherwise, the system pops up appropriate message if there is any error. The user can repeat this for all his products. User can make multiple entries for the same product, if the unit of measurement and rate of tax is in multiple for the same product. Accordingly, he can give the product name for his understanding and remembering.
A user shall select the sub option ‘Clients’ under option ‘Masters’ to enter the client details into the masters, the following screen is shown when the clients tab is selected.
The user can enter the customer details as a GST registered or GST un-registered customer. When the GST registered option is selected, the user has to enter the GSTIN of the customer. Once the GSTIN is entered, the system shows the customer details in the combo box. If the GSTIN holder has additional place of the business, then the combo will show main and additional places of business. The user has to select whichever is required. If multiple places have to be selected, click button and select. Once submit is given, the system saves the details of that particular customer in the masters. If the user selects the GST un-registered option, the following screen is displayed.
The user needs to enter the state, name, client address, place, pin code, mobile number, email of the client along with approximate distance and click ‘Submit’. Once a request for client details is submitted, the system validates the entered values and pops up appropriate message if there is any error. Otherwise, the client details are captured into the masters and will be available to use while generating e-Way Bill.
The user can also add the suppliers by selecting sub option ‘Supplier’ in the same manner like clients are added. Please see the procedure for the entry of customer in masters in above section.
Similarly, a user can enter the details of a registered transporter into the masters based on transporter number. Once the transporter number is entered, the system allows the user to select and submit the same.
This is used to enable the registered person to allow the transporter to update the vehicle number in the e- Way Bill whenever it is required.
The system enables the user to upload bulk Masters for Product, Client, Supplier and Transporter. For generating a Bulk e-Way Bill the user needs to have the EWB bulk convertor or the excel file, which helps the user to convert the multiple e-Way Bills excel file into a single JSON file.
To upload a Bulk Master, user needs to click the ‘Bulk upload’ under ‘My Masters’ module and then select the option for Bulk Master as shown in screen below.
The user can then upload the JSON file for the selected option and generate the respective Master accordingly.
Some of the users or taxpayers need to generate the e-Way Bill from multiple business places or in 2-3 shifts or many numbers of e-Way Bills under his account. Also, some of the users do not want to manage all the activities under one username or account. Under these circumstances, he/she may not be able to manage this with one user name and such tax payers can use the user management option to create multiple sub-users and assign them different roles. The following sub-options help the user to manage the sub-users.
The system enables the user to create a sub user. Once the user clicks on the sub option ‘Create Sub user’ under the option user management, the system asks the user to enter the mobile number and validates the same via the OTP. Once correct OTP is entered the following screen is displayed.
In this form, the user can create the sub-user by entering a ‘suffix user id’ for the sub user and shall check the availability of the user id.
That is, if the tax payer’s username is ‘abcdef’ and he is giving suffix as ‘rvk’, then the sub user id will be ‘abcdef_rvk’ is created. Then the user needs to enter the name, destination, and mobile number, email id, enabling the user to generate the EWB for all the offices or for a particular office. The user can authorize the sub user to generate EWB, consolidated EWB, rejection of EWB, report generation of EWB and updating the masters from the check boxes as illustrated in above figure.
The system will pop up an error if the entered fields are incorrect otherwise the system will create a sub-user and send SMS pop up a message with password to the sub-user.
The system gives an option to the user to freeze the sub user so that he cannot login in the EWB portal. Once the user selects ‘Freeze sub-user’ under the option user management the following screen is displayed.
The user shall select the freeze button to freeze a sub user. Once a sub-user is frozen, he/she won’t be able to login E-way bill portal.
In the same manner explained above create sub user, a user can update a sub-user after successful validation of the OTP sent on users mobile by the system.
A user can change his login password using this option. Once the user clicks on ‘Change Password’ sub option under the option ‘User Management’ option, the following screen is displayed.
In this form the user needs to first enter his existing password and then the new password which he wants to use and click ‘Submit’. The system will then validate the entered details and change the login password of the user with new entered password.
Note: Remember the new password entered. Don’t share your password with others and regularly change your password.
E-Way Bill system provides the users to generate the e-Way Bills from different modes. One of them is the web-based mode, which has been explained earlier in this article. There are other modes like SMS based, android app based, API based and Suvidha based. For all these modes, the user needs to register on the web-based system with other details for these modes. The following options explain the registration for these modes.
User needs to have the registered mobile number which he/she used for registration on the e- Way Bill portal. Once user selects option ‘For SMS’ under main option ‘Registration’, following screen is displayed.
The user needs to verify the OTP received on his/her registered mobile number and email ID. The system validates the OTP and directs the user to the following screen.
Next, the user needs to select the User id from the drop-down menu, the mobile number of the selected user will be auto populated by the system. Once the user gives the submit request the particular user can generate e-Way Bill through SMS system.
Note: Please refer user manual on SMS system to generate e-Way Bill through SMS. A tax payer can register maximum 2 mobile numbers for the e-Way Bill purpose.
The e-Way Bill system enables the user to generate an e -Way bill through android application as well. Once a user selects ‘For Android’ under the option ‘Registration’, the following screen is shown.
The user needs to select the concern user from the drop-down list. Once the user is selected, name and place will be auto populated by the system. In order to enable the concern user with android app, user needs to enter the IMIE Number of the concern user and save the details in the e-Way Bill system. Once saved the concerned user will be able to generate e-Way Bill through android applications.
Similarly, user can also register their GSP’s in the system using this option. After successful validation of the OTP, system will display the following screen.
Once the user enters the required GSP details in the form and clicks “Add”, system registers the selected GSP for the user.
Using this, the user can enable API based generation of the e-way bills for his firm.
Please refer the API User Manual for detailed information in this regard.
Using this, the transporters who are GST registered can generate a Common Enrolment number which will allow him to use one registration number for generating the e-way bills and updating Part-B throughout the country. Only Registered Transporters, which are having GSTIN in multiple states with same PAN number, can register in common enrolment process.
User logs into the e-way bill system and selects ‘Common Enrolment” option in the Registration menu.
System displays details, such as the GSTIN, Tradename, Address, e-Mail id and Mobile no. Also, the GSTINs registered with the same PAN are also displayed. If Applicant details are Correct, User enters the OTP received to his mobile and clicks “Verify SMS OTP”.
Next, the system will open Common Enrolment form displaying all GSTIN's registered under same PAN & allow user to create Username & Password for Common Enrolment Login & click “Submit".
System shows a message stating that “Registered successfully” and generates a unique Common Enrolment number of 15 digits starting with 88 & displays the complete details.
Following options are available under Update module
The E-Way Bill system allows a user to generate an e-way bill for other parties as a Transporter/Taxpayer. By using this option, a user can change himself into a Transporter/Taxpayer, which enables him to generate e-way Bill for other parties.
Any time, the user can change between tax payer and transporter.
A user needs to select ‘For Transporter/Taxpayer ‘under the option ‘Registration’. On clicking this option, following screen will be displayed:
Here the user needs to ‘verify OTP’ by entering the OTP received in his registered mobile number and mail ID. Once the OTP is verified, the system asks the user whether he/she wants to be register as a transporter so that he can generate e-way bills for his clients. The user has to select the yes option to do the same, again if the user wants to be a registered tax payer can check the no box and can save the details by clicking on ‘Save’.
The E-Way Bill system allows a user to update their business details from the GST common portal. Once updated successfully, these details can be auto populated in various e-Way bill modules based on GSTIN as and when required.
The system has a provision that allows the tax payers/ transporter to file a grievance for cases where a vehicle has been intercepted by the officers and detained for a period exceeding thirty minutes unnecessarily.
On clicking the ‘Detention Form [04]’ option, system opens the detention entry form and prompts the user to enter the EWB number as shown below.
When user enters the EWB no. and clicks “Go”, system displays the following screen.
A person who wants to generate e-way bills to move goods but is not registered under the GST system can use this option
To generate an EWB, a person who is not registered on the GST System has to enroll himself on the EWB Portal. For enrolling the same, the unregistered person has to open the e-Way Bill portal and select the ‘Enrolment for Citizen’ option under Registration. Then the user will be redirected to the ‘Enrolment.
The user has to select the State and enter his name along with the PAN number, followed by Address and contact information. For the purpose of authentication system will ask users to enter their Mobile Number and click on “Send OTP”. The system validates the OTP. User enters the OTP received to his mobile and clicks “Verify OTP”.
User verifies the entered details & clicks “Continue to Bill Generation” which will redirect user to E-Way Bill Entry Form. The user has to update the Part-B and select the mode of transportation - road, rail, air or ship/road cum ship and vehicle type. Next, he has to update the vehicle no. and transporter doc no. and date. If the mode is ship/road cum ship, then vehicle type should be ODC (Over Dimensional Cargo) and regular should not be allowed and if the mode is ship/road cum ship, either vehicle number or trans doc/date must be mandatory.
This option is used to update the vehicle number of the e-Way Bill, if it has not been entered while generating e-Way Bill or vehicle has been changed for moved goods because of various reasons like transit movement, vehicle breakdown etc.
The present transporter is enabled to update the Part-B. If the transporter has not been assigned to the e-waybill, the generator can update the Part-B. When the user selects the ‘Update Vehicle for Generated EWB” option under “E-Way bill for Citizens”. On clicking this option, the following screen will be displayed. The user has to enter registered mobile number and the E-way bill number to Get OTP and proceed with verification to enter the Vehicle details in Part B of generated E-way Bill.
In the vehicle updating form, the user needs to first select the mode of transport. He has to then enter the vehicle number through which the transportation is being done, next the user enters the From Place, From State, from where the transportation is being done.
The user also needs to give the reason for which the vehicle is being changed. The system allows the user to select the reason for the transport change from the dropdown list. Once a request for updating of vehicle number is submitted, the system validates the entered values and pops up appropriate message if there is any error. Otherwise, the vehicle no is updated instantly and will be aligned with the concern e-Way Bill.
User wants to take print out of an e-way for many purposes like to provide a copy of EWB to the in-charge of the conveyance or wants to keep one for his reference etc. When user selects the “Print EWB” option under ‘E-Way bill for Citizens”, the following screen will be displayed.
The user has to enter their registered mobile number and 12 digit E-way bill numbers to Get OTP and proceed with Verification. The system will show the requested EWB. From this page the user can take the print out for the EWB. System also gives an option to take a detailed print as well.
The provision has been provided to the user to cancel the E-way bill for various reasons like goods are not being moved, incorrect entry in the E-way bill entered by him etc. When user selects the “Cancel EWB” option under ‘E-Way bill for Citizens”, the following screen will be displayed.
Before going for e-Way Bill Cancellation, the user should have the e-Way Bill number in hand which he intends to cancel. Next, the user needs to enter the registered Mobile Number along with the 12digit e-Way Bill number and select “Get OTP”. User enters the OTP received to his mobile and clicks “Verify OTP”.
That particular e-way bill will be displayed, and after giving a suitable reason for the cancellation of e-Way Bill, the user can cancel the e-way bill. Once the e-Way Bill is cancelled it’s illegal to use the same.
Note: The e-Way Bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If it has been verified by any empowered officer, then it cannot be cancelled. 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.
It has been observed that some of the Tax Payers and Transporters are making the mistakes while generating the E-Way Bills. These mistakes may be happening as operators want to generate the e-Way Bills fast. The followings are some of the general mistakes.
1. In some cases, ‘Total of Tax Values of SGST, CGST, IGST and Cess’ are being entered more than ‘Value/Taxable Value’ of the product.
2. In some cases, abnormal value is being entered for ‘Value / Taxable Value’, that is, more than ₹10.00 Crores and so.
3. In some cases, GSTIN of the other party is being entered wrongly.
4. In some cases, PIN Codes are being entered wrongly.
5. In some cases, the HSN codes are being entered wrongly.
This may result in cancellation of e-Way Bill by the tax payers himself or rejection by the other party
To overcome these mistakes, the following actions may be taken by the Tax Payers/Operators.
Enter your Clients/Customers and Suppliers master in the master menu – The tax payer has been facilitated on the e-Way Bill system to create onetime master details of his/her customers and suppliers by just entering the GSTIN. This helps in easily populating the customers and supplier’s details by the system, just by typing his/her name at name field while generating the e-Way Bills. This avoids the mistakes in GSTIN, Place, State and PIN codes of customers or suppliers.
Enter your products master in the master menu – The tax payer can create his/her product masters by entering the product details like name, HSN, rate of tax, etc. So that the product details are auto populated by the system by just typing the 2-3 chars of product name. This avoids the mistakes in HSN code, rate of tax, UQC, etc.
Verify before submission - The operators can cross-check the values of parameters entered before submitting.
Manage sub-users carefully – Some of the tax payers may not operate directly themselves always and also they may have multiple additional places from where they need to generate the e-way bills for movement of goods. To achieve this, the tax payers can create the sub-users to manage the e-waybill system depending upon the requirements. The different roles can also be assigned to these users. However, the tax payers should take care while generating these users. Whenever, the employees/operators/managers change, he/she should change the password or freeze the account from miss-utilizing the same.
Register for other facilities carefully – There are other facilities to register. They are SMS based and Android based e-Way Bill management and registration to work as a transporter. The utmost care should be taken while using these facilities to avoid miss-utilization. SMS based E-way Bill has to be generated carefully to avoid mistakes while typing the parameters. The registration as transporter facilitates the tax payers to generate the e-Way Bill for other parties as a transporter.
API Interface - The best method for the large tax payers/transporters, who generate the large number of e-Way Bills, is API interface. This is site-to-site integration of the systems for e-way Bill generation. In this method, the tax payer system will directly request the E-way Bill system while generating invoice in his system and get the e-Way Bill number. This can be printed on the Invoice document and movement of the goods can be started. This avoids duplicate data entry and eliminates complete data entry mistakes.
To use this facility, the tax payers have to request the department for this service. This facility is available only for the selected large tax payers or transporters, who generate the more than the defined invoices in a month. These defined invoices in a month will be changed as per the required by the government time-to-time.
In conclusion, the E Way Bill is an important document that must be generated for the transportation of goods worth more than Rs. 50,000 within the state or outside the state. The E Way Bill rules and the generation process are simple and easy to follow, and they help in the smooth movement of goods across the country. As a small or medium business owner or startup founder, it is important to be aware of the E Way Bill rules and the generation process to avoid any penalties or fines. Utilizing Swipe as your GST Suvidha Provider (GSP) on the E- Way Bill portal can further simplify E-Way Bill processes, reduce errors, and save time.
E - Way Bill Error Code and Messages
