An E-way bill is an essential document under the Goods and Services Tax (GST) regime, facilitating the smooth and transparent movement of goods across India. It ensures compliance with tax regulations and helps in the prevention of tax evasion. Here’s a detailed guide on how to generate an E-way bill, including prerequisites, format, and important considerations.
You need an E-way bill to transport goods valued at more than INR 50,000 within or across states. It serves as a crucial tool for tracking goods flow under the GST framework and preventing tax evasion. You must generate the E-way bill before transporting the goods, and both registered and unregistered individuals involved in the transportation of goods must comply with this requirement.
Before generating an E-way bill, ensure you meet the following prerequisites:
The E-Way Bill, or GST EWB-01, is divided into two parts:
| PART A | PART B |
| GSTIN of Recipient (if the recipient is unregistered mention as URP) | Vehicle Number which the goods are transported |
| Place of Delivery – that is PIN Code of Place | |
| Invoice or the Challan Number | |
| Invoice or the Challan Date | |
| Value of the Goods | |
| HSN Code – At least 2 digit of HSN Code | |
| Reason for Transportation can be – Supply / Exp / Imp / Job Work, etc. | |
| Transportation Document Number (TDN) – that is Document Number provided by the transporter |
Sign In: Log in to the E-way Bill portal.
Dashboard Access: After logging in, you’ll be directed to the E-way bill dashboard.
Generate E-Way Bill: Navigate to the “e-Waybill” section and select “Generate Fresh.”
Enter Details: Fill in the required details:
Preview and Submit: Review the information, and if correct, click “Submit” to generate the E-Way Bill Number (EBN).
To reprint an E-way bill:
The following entities are required to generate E-way bills:
Failure to generate an E-way bill can result in a penalty of Rs. 10,000. Additionally, authorities may seize or detain the vehicle used for transportation and the goods themselves.
Generating an E-way bill is crucial for compliance with GST regulations and ensuring the smooth movement of goods. By following the steps outlined above, businesses can effectively manage their transport documentation and avoid penalties.
An E-way bill is an electronic document required for transporting goods valued over INR 50,000. It helps in tracking goods and preventing tax evasion under GST.
Log in to the E-way Bill portal, fill in the required details for Part A, review and submit the information, and update Part B if needed.
Registered persons, unregistered persons supplying goods to registered entities, and transporters are required to generate E-way bills.
Failure to generate an E-way bill can result in a penalty of Rs. 10,000 and potential seizure or detention of the vehicle and goods.
Log in to the E-way Bill portal, select “Print EWB,” enter the EWB number, and print the document.
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