The document discusses the electronic way bill system on the GST portal, including how to create masters for suppliers, recipients, items, and transporters; how to generate, consolidate, update, cancel, and reject e-way bills; various reports available; and user management functions like creating sub-users and changing passwords. It also covers validity periods for e-way bills based on distance and important checkpoints like not allowing modifications to Part A details.

1. -KAPIL CHIDURALA
Electronic Way bill-GST Portal

2. Points for discussion
 Masters Creation
 Generation of E way Bill
 Consolidation of E way bills
 Updation(Alter) of Transporter details
 Rejection & Cancellation of E way bill
 Validity of E way bill (notified)
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3. Master Creation
 GST E way bill portal allows issuer to create the masters
of supply provider and recipient
 It allows to create the masters for Items involved in
supply along with HSN, applicable tax rates
 It also allows for creation of Transporter master details
 It saves time and reduces the check points in E way bill
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4. Masters Creation-Customer/Suppliers
 In case of creation of customer Master, Principal place of business is added.
 If the outward supply is to place other than the principal place of business
then additional place can be added .
 In case of Unregistered Dealer, GSTIN will not be applicable, and legal
name would become trade name of the company
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5. Masters Creation-Transporter
 Transporter’s No is Transporter ID (Unregistered dealer is liable to generate
the ID for transportation purpose only ) or GSTIN
 Documentation required from the transporter would be his Form REG-25 or
Enrollment certificate for transport.
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6. Masters Creation-Products
Product master is created by adding the list of products a person deal with in his
business
IF HSN code or statutory description or rate of tax are not identified, the search
option would help in such identification
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7. Generation of E Way Bill
Outward Supply
Inward Supply
 Generation of E Way bill starts from selecting the Transaction type and Sub type
 The mandatory details will be selected accordingly upon such selection.
 In case of Import, The user has to select Inward supply and Import under Sub type
 Recipient can issue the E way bill for the inward supply from Unregistered dealer
 The pictorial list of inward and outward types are shown below
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8. Generation of E Way bill-Part A
On Selection of Transaction type and Sub type of supply, From, To and product
details are to be mentioned for Generation of E Way bill
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9. Generation of E Way Bill- Part B
On Updation of Part A, update the transporter details or select from masters
and provide approx distance and vehicle number .
On updation of both Part A & B, click on submit to generate 12 digit E way bill
is generated.
Print the bill and attach to the corresponding invoice or Mention the reference
number in the Tax invoice raised as per GST rules.
Any e way bill which is not printed at the time of generation can be printed by
using the Print option available in the generation tab.
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10. Consolidation of E way bills
If different consignments are dispatched at once, or in one vehicle or in one pack
in such case the web portal is providing the option of generating consolidated E
Way bill
For consolidation, first individual e way bill to be generated and then consolidate
by selecting from drop down
Generate consolidate E way bill and attach to the invoices.
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11. Update(Alter) Part B
We may need to Generate new e way bill for transporter change, vehicle change. To
avoid the new generation, web portal allows to update (alter) the transporter details
alone and generate old e way bill with updated transporter details. The following is
the picture for such initiation. Go to Update tab and select the e way bill for
updation
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12. Update(Alter) Part B
On selection of E Way bill for updation, the user would needs to update the new
vehicle number, From Place and from State. He need to select the reason for
updation from the dropdown list and submit the e way bill
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13. Update (Alter) Part B-Consolidated e way bill
The consolidated way bill is a combination of two or more e way bills
Transporter details in Part B can also be updated for those e way bills using this
consolidated updation
To update go to Update option in Consolidated E way bill
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14. Update (Alter) Part B-Consolidated e way bill
On selection of required Consolidated E way bill, we need to select the Mode of
transport, vehicle number, from place and state with reason for updation from list.
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15. Cancellation
Cancellation of Consolidated E way bill
If the dealer does not to use the generated bill for some reason, he can cancel the
bill using the cancel option in generation tab. He needs to select the appropriate
consolidated way bill and cancel
Cancellation of Single E Way Bill
If the dealer does not to use the generated bill for some reason, he can cancel
the bill using the cancel option in generation tab. He needs to select the
appropriate way bill and cancel
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16. Rejection
Every E way bill generated by one party would reflect in other party user login.
This helps him to know the details of dispatch.
The party other than issuer can reject the E way bill if details mentioned does
not match with the actual dispatch.
To do so, he need to select the Reject Tab in the dashboard.
Then select the date of way bill and supply category of the other party who has
issued the e way bill.
Then select the required e way bill and submit for rejection.
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17. Reports
The e way bill portal generates the
reports on day basis only.
It gives the reports in the different ways
like self generated and generated by
others for E way bills
It generates details of inward and
outward supplies basis for E way bills
Masters report gives the list of items
created by the user for generation of E
way bill
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18. User Management
The E way bill portal helps in creation of
sub users with some optional limitations for
every user.
The Admin can freeze the sub user at any
time if not required.
The admin can change the limitations
created earlier through the option Update
sub user .
The admin has to use the change password
to update the user login credentials
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19. User management- Creation of Sub User
On selecting the create sub user tab, the admin can create the sub user
The below picture shows the sub user personal details which are to be updated by
admin at the time of creation
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20. User Management-Creation of Sub User
This is second stage of sub user creation. If the entity has additional place of
business other than principal, the admin can restrict the sub user from
generation of e way for one place of business or for all offices
The below picture shows the list of limitations an admin can make for sub
users
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21. User Management-Freeze/Update
The picture aside is the screen
for updation and freezing the
sub user.
Admin has to select the Freeze
option for freezing the sub
users for any reason.
He has to select the Update
user option for making
changes to the existing sub
users
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22. User Management-Change Password
The change password option is
enabled to the admin
He can change the password of
admin and sub users.
The picture aside indicates the
steps for changing the existing
passwords
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23. Validity
Sr.No Distance Validity Period
1 Upto 100 km 1 Day
2 For Every Additional 100 km 1 Day additional
The validity of e way bill is calculated based on the approximate distance
mentioned at the time of generation.
The below table lists out the validity of the E way bill based on the distance
the vehicle travels.
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24. Check points in Web portal
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Modifying Details in Part A- Not allowed
Transporter Document Number : Delivery Challan
Presently One Invoice One E way bill. Bulk option also can be used but
would result in bulk e way bills
E Way bill details for Inward and outward supplies are mapped to
GSTR 1 and GSTR 2A respectively
Extension of Validity of E Way bill is not allowed

25. Action Points
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 Create Master database – Products, customers, vendors and Transporters
(registered and unregistered)
 Collect copies of GST Registration details of transporter, vendors and
customers
 For Unregistered transporter, collect Transporter ID for generating the E way
bill
 Create Sub users with necessary privileges on need basis
 Periodically download the reports.
 Periodically check for the E way bill data mapped to the monthly returns

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