Under the new regime of GST, all transporters are required to carry an e-way bill with them as they transport goods from one place to another. In this blog, we will discuss what this e-way bill is, how it can be generated, and steps to modify the same.
What Is E-way Bill And How Is It Generated?
E-way bill is an electronic bill that needs to be generated and carried by transporters moving goods whose value exceeds ₹50,000 (single invoice/bill/delivery challan). Under the GST regime, a transporter is not allowed to move goods from one place to another in a more expensive vehicle without an e-way bill.
An e-way bill can be generated on the e-way portal on ewaybillgst.gov.in. Moreover, it is possible for an issuer to generate or cancel an e-way bill through an Android application, SMS, or site-to-site integration.
When an e-way bill is generated, a dedicated and unique e-way bill number (EBN) is created and allocated to the concerned transporter, supplier, and recipient of the goods for reference.
An e-way bill needs to be generated when there is a transportation of goods whose value exceeds ₹50,000 either in a single invoice or as an aggregate of multiple invoices. It is important to note that an e-way bill can only be generated in relation to a ‘supply’, a return, or an inward ‘supply’ through an individual not registered under GST.
In such cases, the ‘supply’ may refer to any of the following:
- Supply carried out for payment during the concerned business course
- A supply carried out for a payment which might not be during the concerned business course
- A supply without consideration or payment
In all these cases, ‘supply’ under GST refers to the sale of goods and transfer of payments or barter or an exchange carried out for business purposes.
Who Should Generate An E-way Bill?
An e-way bill needs to be generated by registered individuals, unregistered individuals, and transporters.
People registered under GST need to generate an e-way bill if the value of the goods transported is more than ₹50,000, whether the goods are transported to or from them. Registered individuals can generate an e-way bill even if the value of goods transported is less than ₹50,000.
People not registered under GST are also required to generate an e-way bill if one of the parties involved is registered. If the goods are supplied by an unregistered individual to a registered person, the recipient will have to ensure all compliances as if they had supplied the goods.
If the supplier has not generated the bill, transporters carrying goods via road, rail, or air need to generate an e-way bill as well.
When Is E-way Bill Not Required?
Here are the circumstances where there is no need to generate an e-way bill:
- If the transportation is carried out using a non-motor vehicle
- If the goods are transported from customs port, air cargo complex, airport, or land customs stations to ICD (Inland Container Depot) or CFS (Container Freight Station) for customs clearance.
- If the goods are transported under customs supervision or customs seal
- If the goods are transported under Customs Bond through from Inland Container Depot to customs port (or between two custom stations)
- If transit cargo is moved to or from Nepal or Bhutan
- If the movement of goods is caused by the defence formation under the Ministry of Defense in the form of a consignor or consignee
- If empty cargo containers are to be transported
- If the goods are transported by a consignor between a place of business and a weighbridge having a distance of 20 km along with a delivery challan
- If the goods are being transported by rail with the consignor being the Central Government, State Government, or a local authority
- In the case of transportation of goods that are specifically exempted from the requirements of the e-way bill according to the GST rules applicable to the concerned state or union territory
Steps To Modify E-way Bill
Modifying or editing an e-way bill is a common concern of taxpayers across the country. If you have already generated an e-way bill from the portal, you may need to modify the same under the following common circumstances:
- If the transport vehicle breaks down
- If the number of the vehicle is not added to the portal at the time of generating the e-way bill
- In the case of transshipment
- If there is a need to re-assign the shipment to another transporter
Changing The Vehicle Number in Your E-way Bill
Here are the simple steps you need to follow for changing the vehicle number in your e-way bill:
- Log in to the e-way bill portal using your credentials
- Select the option of “Update Vehicle No.” from the drop-down menu
- You will be re-directed to a new page where you will need to choose the e-way bill number or the date of its generation
- Click on “Go” after entering any of the two details
- On the new page, you will be asked to update your vehicle number, place, and the reason for the modification (by choosing from a drop-down list)
- Once you have added all the required details, click on “Submit” to complete the process
Updating Your Transporter ID
Here are the simple steps you need to follow for updating the transporter ID on your e-way bill:
- Log in to the e-way bill portal using your credentials
- Choose the option of “Update The EWB Transporter” from the drop-down menu
- You will be re-directed to a new page where you will need to enter your e-way bill number and click on “Go”
- On the new page, you will be required to add the new Transporter ID along with the name of the transporter
- Click on the submit button after adding the required details to complete the process
Thanks to digitization, making any changes to your e-way bill is faster, smoother, and more flexible.
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