E way bill

2. WHAT IS E-WAY BILL?
E-way bill is an electronic document (available
to supplier / recipient / transporter) generated on
the common portal evidencing movement of goods
of consignment value more than Rs. 50,000/- for
inter state supply
and
more than Rs.1,00,000-for intra state supply

3. IMPLEMENTATION OF E-WAY
BILL
E-way bill provision of GST, first introduced
on 1 February 2018 was initially made
mandatory for inter-state transportation of
goods, having consignment value of more than
Rs. 50,000 through road, railways, airways and
vessels.
However, due to some technical glitches, the
government had to extend the deadline. April
01, 2018 as the date from which E-way bill Rules
shall come into force for all inter-state movement
of goods, having consignment value more than
Rs. 50,000

4. EWB Process is a new aspect for Central Tax
Officers but that is not new for State Tax officers
across the country.
A Game Changer in GST system as it Streamlines
transport system, Standardize the Business process and
improves compliance mechanism resulting in improved
revenue collections
A Government given Document for Movement of Goods
One Nation-One Tax and One Document for movement
across the states.
Earlier as and when a consignment entered a state ,
separate Way Bill / form was to be generated . But now
one Document covering one nation will suffice.

5. BENEFITS
1. The traders need not visit tax offices anymore.
2. Average waiting time at check-post reduces
drastically
3. Self-policing by traders. A trader while
uploading gives the identification of the buyer /
trader who also has to account the transaction.
4. Environment friendly – nearly 50 tons of paper
saved per day.
5. An accurate database created-useful for tax
analysis.
6. QR code is provided in the e-Way Bill to
facilitate quick verification.
7. Complete Transparency of Transactions

6. WHO WILL GENERATE E WAY BILL?
� Registered GST Taxpayers can register in the e-
Way Bill Portal using GSTIN.
� Unregistered Persons/ Transporters can enroll in
the e-Way Bill System by providing their PAN
and Aadhaar.
� Supplier/ Recipient/ Transporter can generate the
e-Way Bill.

7. HOW TO REGISTER
•Registration for GST Tax Payers
•Register by entering GSTIN
•Authenticate with OTP on registered mobile
•Create Username and Password
•Enrolment for GST Unreg/Transporters
•Enrol by providing PAN details
•Authenticate with OTP through Aadhar
•Enter other business details
•Create Username and Password

8. MODE OF GENERATION
Web – Online based SMS – Through Mobile
Android – Through Mobile App Bulk generation– Tool based

9. HOW TO STAR
Portal: The facility for generation, modification
and cancellation of e-way bills is being provided
on trial basis on the portal ewaybillgst.gov.in

14. MOBILE APP

16. CANCELLING
� 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.

17. VALIDITY
The Validity of e-Way Bill is fixed as one day for
every 100 Km or part thereof. The validity can be
extended online before the expiry.
As per the notification dated 22
Dec2020,No94/2020 .the validity period of e-
waybill Will be changed from 100 km per day to
200 km Per day from 01/01/2021.