An e-way bill can be generated by a registered person or transporter using the GST Common Portal

E-Way bill is a document required to be carried by transporter of consignments under certain conditions. This document can be created online using the government's website ewaybillgst.gov.in. The e-way bill system under Goods and Services Tax (GST), the new indirect taxation regime, came into effect in April 2018. E-way bill is mandatory for inter-state movement of goods where the value of the goods exceeds Rs 50,000 in motorized conveyance, according to the GST Common Portal. A separate portal, called e-way bill portal, enables GST taxpayers to register themselves under e-way bill using their GSTIN, also known as GST identification number. In other words, carrying of e-way bill is mandatory for Interstate movement of goods whose collective value exceeds Rs 50,000. Registered persons or transporters causing the movement of goods in such cases are required to generate the e-way bill before commencement of such movement.

Here are five things you need to know about the e-way bill under the GST regime and how it works:

1. Who can generate e-way bill?

An e-way bill can be generated by a registered person or transporter using the GST Common Portal. Unregistered individuals are required to register themselves on the GST Common Portal and generate the e-way bill for movement of goods. Either the transporter or the client of the transporter can use the e-way bill generation facility through the GST portal. Goods and Services Tax (GST) laws mandate registered entities to generate the e-Way bill using the portal. There is a separate portal for e-way bill registration - ewaybillgst.gov.in.

(E-way bill portal ewaybillgst.gov.in enables registered users to generate and print bills under the e-way system)

2. Which documents are required while generating an e-way bill?

An e-way bill can be created by providing documents such as tax invoice, bill of sale or delivery challan, the transporter's ID and vehicle number. The transporter is the person moving with the goods in the carriage.

3. How to generate an e-way bill?

Once an e-way bill is generated, it can be printed through the e-way bill portal. This tool can be found by selecting the 'E-Way Bill' option under the 'Search' section on the e-way bill portal. The e-way bill can be printed by entering details such as e-way bill number and date of generation.

(Once generated, an e-way bill can be printed through e-way bill portal ewaybillgst.gov.in)

4. What happens in case of a wrong entry in the e-way bill?

There no provision for correction of a mistake in the e-way bill once generated. The user is required to cancel the existing e-way bill and create a new one by entering correct details.

The e-way bill, once generated, cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If a particular EWB has been verified by a proper officer, then it cannot be cancelled. Further, 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.

5. For how long is the e-way bill valid?

The validity of an e-way bill depends on factors such as distance and type of vehicle. In case of regular vehicle or transportation modes, the e-way bill is generated with a validity of one day for any distance up to 100 kilometers. The validity period expires at midnight at the end of the last day. "In case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one day validity is provided," according to the e-way bill portal.