FAQ on E-way Bill-E-way Bill once generated can be corrected or cancelled but it can not be deleted. E-way Bill can be generated through SMS facility also
What is an e-Way Bill?
E-Way Bill is a document generated from the GST Common Portal by the registered persons or transporters, who causes movement of goods of consignment value exceeding fifty thousand rupees, before commencement of such movement.
Why is the e-Way Bill required?
As per the section 138 of the GST Rules, the movement of goods exceeding the prescribed value need to carry the e-Way Bill document or number generated from the common
portal.
Who all can generate the e-Way Bill?
The consignor or consignee, as a registered person, of the goods or transporter of the goods can generate the e-Way Bill. The unregistered transporter can enroll on the common portal and generate the e-Way Bill for movement of goods for his clients. The citizen can also enroll and generate the e-Way Bill for movement of goods for his/her own use.
Who all can update the vehicle number for the e-Way Bill?
The e-Way Bill is not valid without the vehicle number updated on the common portal, if it is moved on the road. Hence, the vehicle number is required. The Vehicle number can be updated by the generator of the e-Way Bill or the transporter assigned for that e-Way Bill by the generator.
What is a pre-requisite to generate the e-Way Bill?
To generate the e-Way Bill, one need to be ready with the document of the goods that is being moved and transporter Id, who is moving the goods, with transporter document number or the vehicle number, in which the goods are getting moved.
If there is a mistake or wrong entry in the e-Way Bill, what has to be done?
If there is mistake, incorrect or wrong entry in the e-Way Bill, then it cannot be edited or corrected. One has to cancel that e-Way Bill and generate the new one.
Whether the e-Way Bill can be corrected?
If there is mistake, incorrect or wrong entry in the e-Way Bill, then it cannot be edited or corrected. One has to cancel that e-Way Bill and generate the new one.
If the goods having e-Way Bill changes its vehicle, then what has to be done?
The goods having the e-Way Bill, on the movement, always should have the vehicle number that is carrying the goods as the latest vehicle number. There may be requirement to change the vehicle number after generating the e-Way Bill or after starting moving the goods. It may be required as vehicle carrying the goods may breaks down or the goods move through transshipment or transit places before reaching the destination.
If the goods having e-Way Bill change, then the transporter or generator of the e-Way Bill can update the vehicle number.
Why the transporter needs to enroll on the e-Way Bill system?
There are some transporters, who have not registered with the GST system. They may cause the movement of goods for their clients. They may have to generate the e-Way Bill on the clients behalf or update the vehicle number for e-Way Bill. Hence, they need to enroll on the e-Way Bill portal and generate the 15 digits Unique Transporter Id.
Can I carry the goods with the e-Way Bill without vehicle details in it?
No, One needs to carry the goods and e-Way Bill with the vehicle number, which is a carrying the goods, as a latest vehicle number always. However, of the goods are moved for less than 10 KMs, then the vehicle number is a not must.
Whether e-Way Bill is required for all the goods that are being transported?
The e-Way Bill is required to transport the goods which have been notified and have a prescribed value. The notified goods or HSN and prescribed value may change from state to state for inter-state and intra-state movement. Hence for notified goods or HSN and prescribed value of the goods, please see the notifications of the common portal web-site.
What is consolidated e-Way Bill?
Consolidated e-Way Bill is a document containing the multiple e-Way Bills for multiple goods being carried in one vehicle. That is, the transporter, carrying the multiple consignments of various consignors and consignees in one vehicle, can carry one Consolidated e-Way Bill instead of carrying multiple e-Way Bills for those consignments.
Who can generate the consolidated e-Way Bill?
The registered person or transporters can generate the consolidated e-Way Bills for movement of multiple consignments in one vehicle.
Can the e-way bill be deleted or cancelled?
The e-Way Bill cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If it has been verified by any officer, then it cannot be cancelled. The cancellation of e-Way Bill may be required as the consignment may not be getting moved or the incorrect entry has been made in the e-Way Bill.
Who can reject the e-Way Bill and Why?
The e-Way Bill has both the consignor and consignee details. The consignor or consignee, as a generator, may mention the other party as consignee or consignor accordingly.
There is a provision in the common portal for the other party to see the e-Way Bill generated against his/her GSTIN. As the other party, one can decide whether it belongs to him/her or not. If it does not belong to him/her, then he has option to reject it so that it will not be accounted for him/her. He/she has to reject it within 72 hours from generation date and time.
If the goods having e-Way Bill has to pass through transit places and through different vehicles, how it has to be handled?
Some of the consignments are moved through transit places by transporters, before it is delivered to the destination place. The transporter moves these consignments from one transit place to another transit place. Hence for each movement from one place to another place, he needs to update the vehicle number in which he is moving that consignment.
How long the e-Way Bill is valid to use?
Validity of the e-Way Bill depends upon the distance it has to travel. For every 100 Kms or part of it, it gets one day or 24 hours validity for movement of goods. After that it loses its validity.
Which are the types of transactions that need the e-way bill?
All types of transactions of outward or inward supplies carried out by the registered person need to carry the e-Way Bill for movement of goods.
Who is responsible to generate the e-Way Bill?
Every registered person, who causes movement of goods, needs to generate the e-Way Bill. If the registered person is unable to generate the e-Way Bill, the transporter who transports the goods can generate the e-Way Bill on behalf of his/her client.
Can I use the different modes of transportation to carry the goods having the e-Way Bill? If so, how to update the details?
Yes, one can transport the goods in different modes of transportation – Road, Rail, Air, Ship. However, always E-Way Bill needs to be updated with the latest mode of transportation or vehicle number accordingly. That is, any point of time, the goods of the e-Way Bill on the portal should match with in which it is being moved.
What are the documents need to be carried along with the goods being transported?
The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, as the case may be; and a copy of the e-way bill or the e-way bill number.
How to generate the e-Way Bill from different registered business places?
The registered person can generate the e-Way Bill from his account from any registered business place. However, he/she needs to enter the address accordingly in the e-Way Bill. He/she can also create multiple sub-users and assigned to these places and generate the e-Way Bills accordingly.
How can the GST tax payer register for the e-way Bill system?
All the GST registered persons can register on the e-Way Bill using his GSTIN. Once GSTIN is entered, the system sends the OTP to his registered mobile number and after authenticating the same, the system enables him to generate his/her username and password for the e-Way Bill system.
Which are the modes of e-Way Bill generation the tax payer can use?
The e-Way Bill can be generated by the registered person in any of the following methods
o Using Web based system
o Using SMS based facility
o Using Android App
o Using Site-to-Site integration
o Using Suvidha Provider
How can the tax payer use the SMS facility to generate the e-Way Bill?
The tax payer has to register the mobile numbers through which he wants to generate the e-Way Bill on the e-Way Bill system
How can the tax payer use the Android App to generate the e-Way Bill?
The tax payer has to register the EMEI numbers of the mobiles through which he wants to generate the e-Way Bill on the e-Way Bill system
How can the tax payer integrate his/her system with e-Way Bill system to generate the e-Way Bills from his/her system?
The tax payer has to register the server details of his/her systems through which he wants to generate the e-Way Bill using the APIs of the e-Way Bill system.
in eway bill, QNTY colomn is there, actually in that place we entered number of boxes (900 boxes) quantity.In case , in quntity colomn , what happened after entering the total weight of 900 boxes. ex..900*10= 9000kg. Amount entered what is there in invoice. amount not changed. insted of 900boxes, we entered 9000….but value is same in invoice and ewaybill….how can we rectify this problem