GST e way bill is an electronic bill which will be required for the movement of goods in case the value of the goods are above 50 thousand rupees. The bill can be generated from the GSTN portal and every registered taxpayer must require this e-way bill along with the goods transferred. And learn its implementation features, basics and method of generating GST e way bill through government official portal in this states
Andhra Pradesh
Arunachal Pradesh
Assam,
Bihar,
Chhattisgarh,
Goa,
Gujarat,
Haryana,
Himachal Pradesh,
Jammu and Kashmir,
Jharkhand,
Karnataka,
Kerala,
Madhya Pradesh,
Maharashtra,
Manipur,
Meghalaya,
Mizoram,
Nagaland,
Odisha,
Punjab,
Rajasthan,
Sikkim,
Tamil Nadu,
Telangana,
Tripura,
Uttar Pradesh,
Uttarakhand
West Bengal, etc.
Finally, the GST council has mandated the implementation of e way bill from 1st February 2018 in all the states and has given some liberty to implement there an individual pattern of e way bill but has stated that the bill must be implemented before 1st June 2018 anyhow.
However, 13 states will be introducing the intra-state movement of goodsvoluntarily w.e.f from the same date i.e. 01.02.18 when inter-state movement of goods will be mandatory. The states include
Andhra Pradesh,
Arunachal Pradesh,
Bihar,
Haryana,
Jharkhand,
Karnataka,
Kerala,
Puducherry(UT),
Sikkim,
Tamil Nadu,
Telangana,
Uttar Pradesh,
Uttarakhand.
The e way bill firstly will be implemented at the state level and later across the country. In this situation, if any local businessman either send goods outside the state or bring goods from outside the state, then e- waybill will be applied. Goods of VAT 47 A will be included in the e-way bill. It includes nearly 38 items such as electrical items, sanitary napkins, dry fruits and plastic goods. E- Way Bill will be applicable to goods more than Rs 50,000.
What is a ‘Supply’ in Case of E way bill?
A supply may be –
Supplied for a consideration (means payment) in the course of businessSupplies made for a consideration (payment) which may not be in the course of businessSupplies without consideration ( without payment)
Central Board of Excise and Customs (CBEC) has proposed a GST e way bill in the event of transiting goods above INR 50,000 under the GST regime. This will ask for online registration of the goods consignment and this will give the tax authorities a right to inspect the element anytime if suspected of a tax evasion. The board has issued a draft rule over the Electronic way (e-way) billing which will be requiring registered entities to upload in a prescribed format on the GSTN officials website the details of the concerned goods or commodities which they wish to move in or out of the state.
In this, the GSTN will create e-way bills which are valid for a period of 1-15 days on the condition of distance travelling in which one day considered as 100 km and 20 days for more than 1000 km in transit. The draft rules stated that “Upon generation of the eway bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.”
GST E Way Bill Validity Period According to the Distance
Sr. no. Distance. Validity Period
1. Less than 100 km. 01 Day
2. 100 km or more but less than 300 km. 03 Days
3. 300 km or more but less than 500 km. 05 Days
4. 500 km or more but less than 1000 km. 10 Days
5. 1000 km or more. 20 Days
The incharge of conveyance will be mandated to keep the invoice or bill of supply or delivery challan, and a copy of the e-way bill or the e way bill number in physical or Radio Frequency Identification Device (RFID) format with him and must be attached to the conveyance. The tax commissioner or the authorized officer can demand the e-way bill or the number associated to verify the details upon all the inter-state and intra-state movement of goods and commodities.
Some Features of GST E-way Bill
- In order to generate e-way bill easily, the user is able to make masters of suppliers, products, and customers
- Multiple forms of e-way bill generation for convenience in use
- Notifications and alert messages will be forwarded to registered e-mail and mobile number of the users
- A unified e-way bill will be generated to vehicle taking various consignments
- Now it is easy to regulate e-way bills generated from users account or on behalf
- The user can further make sub-users and roles on concerning e-way bill portal for creating the e-way bill
- Vehicle number can be added by the recipient or supplier of goods generating EWB or who is the transporter
- QR code will be mentioned on an e-way bill in order to make easy accessibility of information
Benefits of GST E waybill Portal
- Users can prepare master data of their customers, suppliers and products in order to facilitate the generation of the eway bill.
- Users can vigilante the eway bill generated in their account
- There are multiple ways of easy generation of eway bill
- User can make sub-user and roles on portal for easy generation of eway bill
- Users will get alerts on their registered mail/mobile number
- Vehicle number will be recorded by either transport company or supplier of goods who is generating the eway bill
- QR code will be present on every eway bill so that it is easy to see the summary
- A detailed eway bill can be generated for those who are carrying multiple consignments
Methods of Generating GST E Way Bill
Who. Time. Annexure Part. Form
Registered person in GST Ahead of Goods
Movement Complete Part A Form GST INS-1
Registered person is consignee Ahead of Goods
or consignor ovement Movement Complete Part B Form GST INS-1
Registered person is consignor or Ahead of Goods
consignee and goods are transferred Movement Complete Part A & B Form GST INS-1
over to the transporter of goods
Transporter of Goods Ahead of Goods Complete Form GST
Movement INS-1 if consignor –
does not
Recipient is registered to Recipient Undertakes
the unregistered person compliance assuming – –
as supplier
The verification of physical conveyance can be taken out in the specific information of stealing of taxes as mandated by the rules. The guidelines further mentioned, “Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in (prescribed form) on the common (GSTN) portal.”
Nangia & Co-Director (Indirect Taxation) Rajat Mohan also thinks that the e-way bill may give some respite to the transporters as in the given time he can upload the data on the GSTN portal. Rajat Mohan also added that “A country like India where per capital GDP is still comparable to countries like Nigeria and the Philippines, Ease of Doing Business Index 2017 still says we are at a 130th position in the world. With such background, is it economically viable and beneficial to implement GST in the highly automated environment? Does infrastructure at Indian tier-II and tier-III cities ready to implement GST?”
Sources Through which GST E waybill can be Generated?
- Web-based generation through laptop and desktops with the help of browsers
- Android app from smartphone
- Through SMS via registered mobile number
- API ( Application program interface) by connecting consumers IT process with eway bill process
- Eway bill toll through bulk generationBy third party service providers
Generate GST E way Bill in Gujarat, Rajasthan, Maharastra, Uttarakhand, Karnataka, Kerala, Tamil Nadu, Telangana & More
Recently introduced GST eway bill has been implemented from 1st February 2018 across the nation. The government has mandated to utilize e way bill for transportation of supplies of value more than 50,000 in all the states. While the GST e way bill generation process can be done at eway bill (EWB) portal with single and consolidated options, there are some more features like a change in the number of vehicles which has been already generated on GST eway bill portal and cancellation of generated eway bills.
Here, we describe how to generate an eway bill in the state of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Goa, Gujarat, Haryana, Himachal Pradesh, Jammu and Kashmir, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Punjab, Rajasthan, Sikkim, Tamil Nadu, Telangana, Tripura, Uttar Pradesh, Uttarakhand & West Bengal.
Two Simple Methods to Generate GST E Way Bill via EWB-01:
- Via Online EWB portal
- Via Short Message Service (SMS)
The sections explain step by step procedure for generating GST e way bill on the EWB portal. There are some mandatory requirement before generating an e-way bill (including all the methods)
- Registration on the EWB portal
- The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.
- If transport is by road – Transporter ID or the Vehicle number.
- If transport is by rail, air, or ship – Transport document number and date on the document.
Step by Step Guide to Generate GST E Way Bill (EWB-01) Online:
Step 1: Log in at e-way bill system website: www.ewaybillgst.gov.in
- Enter the Username, password and Captcha code, Click on ‘Login’
Step 2: Click on ‘Generate new’ under ‘E-waybill’ drop down option mentioned on the left side of the dashboard.
Step 3: Fill the respective entries that appear on the screen:
1) Transaction Type:
- Select ‘Outward’ if you are a supplier of consignment
- Select ‘Inward’ if you are a recipient of consignment.te GST Bills in Excel
2) Sub-type: Select the relevant sub-type applicable:
If transaction type selected is Outward, following subtypes apper:
If transaction type selected is Inward, following subtypes appear:
Note: SKD/CKD- Semi knocked down condition/ Complete knocked down condition
3) Document type: In case if other options not listed then select either of Invoice / Bill/ challan/ credit note/ Bill of entry
4) Document No.: Enter the document/invoice number
5) Document Date: Select the date of Invoice or challan or Document.
Note: Please be aware, system does not allow to enter future date
6) From/ To Depending on particular nature, in case you are a supplier or a recipient, enter the To / From section details.

Note – In case if supplier/client is unregistered, then you must mention ‘URP’ in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person’
7) Item Details: Add particular details of the consignment (HSN code-wise) in the mentioned section:
- Product name
- Description
- HSN Code
- Quantity,
- Unit,
- Value/Taxable value
- Tax rates of CGST and SGST or IGST (in %)
- Tax rate of Cess, if any charged (in %)
Note: On the implementation of E-way bills, Based on the details entered here, corresponding entries can also be auto-populated in the respective GST Return while filing on GST portal.
8) Transporter details: The mode of transport(Road/rail/ship/air) and the approximate distance covered (in KM) requires to be mandatorily mentioned in the part.
Apart from above, Either of the details can be mentioned:
- Transporter name, transporter ID, transporter Doc. No. & Date.
OR
Vehicle number in which consignment is being transported.
- Format: AB12AB1234 or AB12A1234 or AB121234 or ABC1234 or AB123A1234
Note: First of all update the ‘My masters’ section which is available on login dashboard for the products, clients/customers, suppliers, and transporters which are regularly in the GST ewaybill generation and then proceed.
Step 4: After which click on ‘Submit’. The system validates all the data entered and shows an error if any.
Otherwise, the request is processed and the e-way bill in Form EWB-01 form with a particular unique 12 digit number being generated.
The final e-way bill generated looks like this:
Select conveyance along with GST eway bill for the transportation of goods in a particular selected mode and then print and carry it with the consignment.
Print GST eway bill at anytime accordingly:
Step-1: Click on ‘Print EWB’ sub-option under ‘e-Waybill’ option
Step-2: Then further enter the applicable e-way bill 12 digit number and click on ‘Go’ button
Step 3: Now one can click on ‘detailed print’ or ‘print’ button:
How to Generate, Delete & Modify GST E-Way Bill Through SMS?
While some taxpayers and users who wish to generate single GST e way bill or the taxpayers who are not able to access the website can use the facility of SMS for generating GST e waybill.
EWB SMS facility helps in cases of emergencies as well even in the bigger transportations as well.
Here topic covers the step-by-step process of :
- How to register for SMS facility?
- How to use the SMS facility for creating/cancelling e-way bills?
How to register for SMS facility?
Login (http://ewaybill.nic.in) to E-way bill portal, Click on ‘Registration’ flashing on the left-hand side of the dashboard and select ‘For SMS’ from the drop-down.

The mobile number registered for the GSTIN gets displayed partially. Click on ‘Send OTP’. Enter the OTP generated and click on ‘Verify OTP’.
Mobile numbers which are registered with the website are eligible for the registration with the facility of SMS.
A total of two mobile numbers are eligible for the registration under one GSTIN.
In case if multiple user IDs presented against a single mobile number, the following screen appears:

One has to select desired user ID/username and click ‘submit’ button in case mobile number is for the usage in more than one User IDs created.
How to use the SMS facility for Creating/Cancelling GST E-way Bills?
There are certain SMS codes defined for the facility of GST eway bill generation/cancellation.
Suppliers and transporters have to to ensure that the correct information has been inserted to avert any errors.
For understanding, EWBG/EWBT for E-way Bill Generate Request for suppliers and transporters respectively; EWBC for E-Way Bill Cancel Request; EWBV for E-Way Bill vehicle update Request are the prescribed codes.
Overview:
Type the message( code_input info) and send the SMS to the mobile number of the State from which user(taxpayer or transporter) is registered.Eg: 9876xxxxxx in Karnataka
Insert the relevant code for the desired action eg: Generation or cancellation and /or type the input against each code by giving single space and wait until validation to take place. Verify and proceed.
Now check how to use this SMS facility for different actions as follows:
1. For Suppliers- Generate e-way bills
The format of SMS request is as follows:
EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle
Now send this particular SMS to the registered mobile number of the State from which taxpayer is operating. Eg: 9731979899 in Karnataka
Mr B of Raichur, Karnataka make an delivery of goods worth Rs. 1,00,000 bearing HSN code-7215, against an invoice he created- No. 1005 dated 27/01/2018 to a unit of Mr C at Bangalore, Karnataka through vehicle number KA 12 AB 2456 covering a distance of 73 km.
The draft SMS to be typed in by Mr B will be :
“EWBG OSUP 29AABPX0892K1ZK 560021 1005 27/01/2018 100000.00 7215 73 KA12AB2456”
This SMS needs to be sent to “9731979899” mobile number
A message will follow as a reply instantly in case if no errors present:
“E-way bill generated successfully. E-Way Bill No:181000000287 and date is 27/01/2018 ”
2. For Transporters- Generate e-way bills
The format of SMS request is as follows:
EWBT TranType SuppGSTIN RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle
Send this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka
Illustration:
Sans Transports of Bangalore, Karnataka a GTA delivering goods worth Rs. 1,50,000 bearing HSN code-7215, on behalf of Mr B of Bangalore, Karnataka, against the invoice – No. 456 dated 20/01/2018 to a unit of Mr C at Kolar, Karnataka through vehicle number KA 02 AB 7542 covering a distance of 73 km.
The draft SMS to be typed in by the operator at Sans Transports will be:
“EWBT OSUP 29AABPX0892K1ZK 29AAEPM1443K1ZP 560021 456 20/01/2018 150000.00 7215 73 KA02AB7542”
This SMS needs to be sent to “9731979899” mobile number
A message as follows is received as reply instantly if no errors:
“E-way bill generated successfully. E-Way Bill No:171000006745 and date is 20/01/2018
3. Updation of Vehicle Number
The format of SMS request is as follows:
EWBV EWB_NO Vehicle ReasCode
Forward this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka
Illustration:
Sans Transports of Bangalore, Karnataka a GTA delivering goods worth Rs. 1,50,000 bearing HSN code-7215, on behalf of Mr. B of Bangalore, Karnataka, against the invoice – No. 456 dated 20/01/2018 to a unit of Mr. C at Kolar, Karnataka through vehicle number KA 02 AB 7542 covering a distance of 73 km has generated the e-way bill no. 171000006745 dated 20/01/2018
Assume that the vehicle breaks down amidst journey on 20/01/2018 afternoon and Sans Transports arranges alternate vehicle bearing registration number KA 43 AB 2267 for the delivery of the consignment to the destination.
The draft SMS to be typed in by the operator at Sans Transporters will be:
“EWBV 171000006745 KA43AB2267 BRK”
This SMS needs to be sent to “9731979899” mobile number
A message as follows is received as reply instantly if no errors:
“Vehicle details updated successfully and date is 20/01/2018”
Note: The e-way bill cannot be updated with the vehicle details, If in case the validity of the e-way bill expires eg. one day in case distance covered is less than 100 km.
4. For cancellation e-way bill
The format of SMS request is as follows:
EWBC EWB_NO
Forward this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka
Illustration:
Mr B of Bangalore, Karnataka insist to cancel the e-way bill generated by him bearing number 160056750192.
The draft SMS to be typed in by Mr. B will be:
“EWBC 160056750192”
This SMS needs to be sent to “9731979899” mobile number( officially registered for Karnataka users)
A message as follows is received as reply instantly if no errors:
“e-way bill is cancelled successfully”
Following errors are forwarded to the user as reply messages automatically.
For example: “This e-Way Bill is not generated by your GSTIN” and so on. Then make the necessary correction in the SMS and resend.
Please Note:
- Only the generator can cancel the GST eway bill
- Only 24 hours available to cancel the generated GST eway bill
- No cancellation granted for the verified GST eway bills
Quick Process of How GST E way Bill Circulates
- Dharma Traders delivers all the goods to Verma Traders through the transporting company Quick transporters
- In this handling of goods, Dharma traders have furnished all the related details of the stock in the Part – A while remaining details of transporters in the Part – B form of GST INS 01
- So according to the details which are furnished by the Dharma traders in Part A of form GST INS 01, the Quick transporters will be generating the e-way bill from GSTN portal, which is to be carried with the logistics vehicle
- Just after the generation of the e-way bill, there will a unique e-way bill number also noted (EBN) sent to all the three parties involved, Dharma traders, Verma traders and the Quick transporters for the security purpose
- Apart from this, all the designated details of the e-way bill will be sent to the Verma traders for the validation for their acceptance and further proceedings
Acceptance of GST E way Bill
The generated e-way bill gets acceptance in the following cases:
- The consignment of available e-way bill is accepted by the recipient who is registered on common portal
- If in case the recipient doesn’t respond to the available E-way bill details within 72 hours, then it is considered that the e-way bill is accepted by the recipient.
- The E-way bill does not need consent in the following case and considered to be accepted:
- If the goods transportation comes under Annexure of Rule 138(14)
- When the mode of transfer is non-motorised conveyance
- If the goods are transported to inland container port or a freight station for customs clearance from the airport, air cargo complex, and the port
- if the movement of Goods is to the concerned areas of the states covered under clause(d) of sub-rule (14) of rule 138 of GST
Cancellation of GST Eway Bill
In the case, when E-way bill not transported to the mentioned place or not transported according to the details in the generated E-way bill within 24-hours of issuance, the bill is cancelled automatically by the common portal.
The cancellation can be done automatically through a common portal or by the order of commissioner through a Facilitation Center. By logging in the common portal using the ID and password of that particular Facilitation Center, the cancellation can be done. But if the bill is verified in transit as per the rule under 138B, the cancellation is not possible .
Items Exempted from Listing Under GST Eway Bill
The central government has recently announced a list of particulars which are totally exempted from the e-way bill provision under the GST. These items are considered as common use items and are exempted from the necessity of having an electronic permit for the transportation under the GST scheme.
According to the goods and services tax, it is mandatory to have a permit i.e. E-way bill for transportation of consignment with Value more than 50000 in order to check tax evasion practices. But in a recent GST Council meeting on August 5, it was announced a list of 153 products which are totally exempted to be requiring any sort of e-way bill while transportation.
The list which is exempted from the e waybill includes some of the items like:
- LPG
- Kerosene
- Jewellery
- Currency
- Live Bovine Animals
- Fruits and Vegetables
- Fresh milk
- Honey
- Seeds
- Cereals
- Flour
- Betel Leaves
- Raw Silk
- Khadi
- Earthen Pot
- Clay Lamps
- Pooja Samagri
- Hearing Aid
- Human Hair
- Frozen Semen
- Condoms
- Contraceptives
