Electronic-Way Bill or E-Way Bill is a unique bill number and a document introduced under Goods and Tax Service and is generated for specific shipments/ movements of goods worth exceeding Rs. 50,000, both within states and interstates. A rule implied just three years ago forbids any GST registered person to transport/ ship goods exceeding the aforesaid value without the generation of an E-way bill.
This bill is to have a 12-digit EBN and is to be provided to the three major parties concerned with the goods: the supplier, the transporter and the respective receiver. Prior to this, the states used to issue individual and separate e-way bills which caused unnecessary contractions and tailbacks in the inter-state movements and thus came the need for the implementation of a national system applicable everywhere.
The purpose of this eway bill login is to maintain a smooth affair of businesses and the transportation of goods by saving time and at the same time, this mechanism ensures the enforcement of GST laws on the goods throughout its transportation process. The other more important impetus of this is to keep a tab on the tax evasion attempts while it can also be a method to track the movement of goods.
When to Generate an E-Way Bill?
To make it identifiable, certain categorizations have been formed with the transportation of goods exceeding the value of Rs. 50,000. In these stances, bill will be required to be generated for either each individual invoice or one for all invoices in aggregate, present in the mode of transportation. The times when an E-Way Bill will be required to be generated from the common portal are:
When the goods are transported in regard to a ‘supply’
In regard to a ‘Return’ or for intentions more than a ‘supply’
When an unregistered person sends these goods to a registered person, the receiver is to generate and take necessary steps in the E-Way Bill generation as they would do if they were the supplier.
Moreover, to make it clearer and simpler, the supply of goods and the purpose of the transportation have been elaborated further that brings light on the instances of requirement:
An E-Way bill will be required when a supply is made for a payment which may or may not be in the due course of any business.
An E-Way Bill will be required when a supply is made without any payment but is with regards to any purpose of:
Sale
Exchange/ Barter
Transfer
Inter-state transport of Handicraft goods by any dealer who is exempted from GST
Inter-state transportation of goods by any Principal/ registered job-worker to the unregistered job-worker.
How to Login to the E-Way Bill Portal?
Keeping in mind the wide-spread use of the portal, the eway login and generation process has been kept straightforward and plain sailing. Here’s the steps on logging in and accessing the web portal:
Visit the official website of GST E-Way Bill System
Click on the Login option and enter your User Name, Password and Captcha Code for authenticity and click the “Login” button
After the successful corroboration, you’ll be redirected to the main page of the E-Way Bill Portal that opens up various options related to E-Way Bill Generation and Management.
These options will consist:
E-Way Bill (generating, updating vehicle number, cancelling and printing)
Consolidated EWB (consolidating, updating and cancelling them)
Reject
Reports
Masters
User Management
Registration
Documents Required for Generating a E-Way Bill
Tax invoice, Bill of supply or Delivery Challan
Transport Document Number
Transporter Id and Vehicle Number
Comments