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e-Way Bill

9 March 2020   

What is e-Way Bill?

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

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

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

4. Supplier/ Recipient/ Transporter can generate the e-Way Bill.5. Vehicle number can be entered/updated in PART - B of Form EWB - 01 by those who have generated the e-Way Bill or by the Transporter.6. QR code is provided in the e-Way Bill to facilitate quick verification.7. Certain goods have been exempted from e-Way Bill and the list is available as Annexure to Rule 138 of CGST Rules. e-Way Bill is not required for transport through non-motorized conveyance.

Modes of Generation of e-Way BillVarious Modes of Generating e-Way Bill are :a) Web (Online) b) Android App - The IMEI of the phone and the registered mobile number has to be given. c) SMS based (through registered Mobile Number). d) Excel based upload is provided for bulk generation.
If the e-Way Bill is generated with wrong information it can be cancelled and new e-Way Bill can be generated.Provision for Cancellation of e-Way Bill within 24 hours by the person who have generated the e-Way Bill.The Recipient can reject the e-Way Bill within 72 hours of generation.Alert messages are also issued to the Users through Online and SMS.
Contents and ValidityContents of PART - A of the Form EWB - 01 can't be edited or modified once generated.
However, PART - B can be updated with Vehicle details/ RR/Airway Bill etc.Consolidated e-Way Bill can be generated for vehicle carrying multiple consignments.The Validity of e-Way Bill is fixed as one day for every 100 Kms or part thereof.
The validity can be extended online before the expiry.The e-Way Bill with consignment should have the latest vehicle number which is carrying the said consignment.The Users can create their own masters like the list of Customers, Suppliers, Products, and HSN etc.For detailed User Manual, FAQs, CBT, and Legal Provision on e-Way Bill.
Blocking/Unblocking of E-Way Bill GenerationE-Way Bill system now 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 will be blocked for further generation of e-way bill either as Consignor, Consignee or Transporter.
Blocking In this case, the taxpayers can come across the following two situations:
a.) A pop-up message (Figure 1), will appear every single time the blocked taxpayer tries to generate new e-way bill or goes for bulk generation.

(Figure 1)

b.) If any taxpayer/transporter enters the blocked GSTIN as other party while e-way bill generation, then similar message will appear (Figure 2).

(Figure 2)

Unblocking 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-Waybill 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 3, the GSTIN and the blocked status will be displayed.

(Figure 3)

The user must now click on the button below:

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.

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