FAQs on E-Way Bill

E-Way Bill system is now integrated with Vaahan system of Transport Department. Vehicle (RC) number entered in e-waybill will be verified with Vaahan data for its existence/correctness. If the vehicle number does not exist, then system will alert the user to check and correct, if required. If the vehicle (RC) number is correct as per the tax payer, then he can continue with generation of E-Way Bill. However, he needs to get the vehicle number updated in the vaahan database so that in future E-Way Bill generation will not be affected.

FAQs on Verification of Vehicle Number

What is e Way Bill? E Waybill Rules & Generation Process Explained

Under GST, transporters should carry an eWay Bill when moving goods from one place to another when certain conditions are satisfied. In this article, we cover the following topics-

1. What is an Eway Bill?
2. When to Generate?
3. Who should Generate?
4. Cases when eWay bill is Not Required
5. Status of Implementation across India
6. How to generate eWay Bill
7. Validity of eWay Bill
8. Documents required 
9. FAQs on eWay Bill
   

   VAHAN-e-Way Bill Integration

   In February 2020, the e-way bill portal has been linked to the VAHAN system. A pilot run has already begun in the state of Karnataka. Now, the vehicle registration number will be validated at the time of generating e-way bill.

   Blocking and Unblocking of E-way Bill

   1. E-way bill generation is blocked for taxpayers who have not filed their returns for the previous two consecutive months/quarters.
   2. Thus, if a taxpayer has not filed GSTR-3B for two or more consecutive months, then he/she cannot generate e-way bills to do dispatches and receive goods, resulting in a standstill.
   3. Only when a taxpayer files GSTR-3B, the e-way bills will get unblocked on the next day.
   4. The system of e-way bill blocking was implemented from the 2nd of December 2019.

   All States require to use e-way bills for Intra-state movement of goods

   1. E-way bill requirement for Intra State movement of goods in Delhi began from 16th June 2018.
   2. E-way bill operations are compulsory for intra-state movement of goods for all states except Delhi with effect from 3rd June 2018
   3. Eway bill operations are compulsory for intra-state movement of goods for Andaman & Nicobar, Chandigarh, Dadar & Nagar Haveli, Daman & Diu, Lakshadweep, Maharashtra and Manipur from 25th May 2018
   4. eway bill operations are enabled on trial basis for the intra-state movement of goods for Odisha from 23rd May 2018
   5. Roll out of e Way Bill system for intra-State movement of goods in the States / Union Territory of Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim and Puducherry from 25 April 2018

   On EWay bill generation

   1. Latest Update as on 26th Sept 2018:New enhancements are done in the E- Way Bill (EWB) generation form to be released on 1st of October 2018 as below:
   2. Now multi-vehicle updation is possible for the e-way bill. Know more
   3. In case of ‘Bill To’ & ‘Ship to’, now consignor  (seller) or consignee (buyer) either of them can generate Eway bill
      
      

      1. What is an eWay Bill?

      EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in.
      Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API.
      When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
      

      2.When Should eWay Bill be issued?

        eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 (either each Invoice or in aggregate of all invoices in a vehicle/conveyance)  –
      • In relation to a ‘supply’
      • For reasons other than a ‘supply’ ( say a return)
      • Due to inward ‘supply’ from an unregistered person
      For this purpose, a supply may be either of the following:
      • A supply made for a consideration (payment) in the course of business
      • A supply made for a consideration (payment) which may not be in the course of business
      • A supply without consideration (without payment)In simpler terms,  the term ‘supply’ usually means a:
      1. Sale – sale of goods and payment made
      2. Transfer – branch transfers for instance
      3. Barter/Exchange – where the payment is by goods instead of in money
      Therefore, eWay Bills must be generated on the common portal for all these types of movements. For certain specified Goods, the eway bill needs to be generated mandatorily even if the value of the consignment of Goods is less than Rs. 50,000:
      1. Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker***,
      2. Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

      3. Who should Generate an eWay Bill?

      • Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.
      • Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. 
      • Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.