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  • Category: Central Government

    What is the meaning of e-way bill?

    Need to know more about the e-Way bill? Check this page to get the details from our learned ISC experts.

    Current central government has rolled out e-way bill from 1st April. I do not know much about it. What is this bill? How it will improve the existing logistics system? What are the conditions to be met? How it is different from other old bill of logistics?
  • Answers

    3 Answers found.
  • An E-Way Bill is a document which is generated electronically for goods to move from one place to another. This bill is needed for generating the transportation of goods whether it is from inter or intrastate. The E-way bill will be valid in every state and also in the Indian Union Territory.

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  • E-way bill is a statutory document which must be issued in case the goods they are being moving from one place to another now they can be moved either by ships or by road or by airplane or by railways. For transporting a goods person must have to fill E-way bill. There is a condition E-way bill is raised only when the movement of goods from one pace to another and the consignment value is more than 50000 for reasons like supply or when the supplier does made by an unregistered person then before starting the movement of goods he must fill E-way bill 01.

    Here is a step by step Guide to Generate E-Way Bill (EWB-01) online:

    Step 1: Login to e-way bill system.

    Enter the Username, password and Captcha code, Click on ‘Login'

    E-way bills

    Step 2: Click on ‘Generate new' under ‘E-waybill' option appearing on the left-hand side of the dashboard.
    1) Transaction Type:

    Select ‘Outward' if you are a supplier of consignment

    Select ‘Inward' if you are a recipient of consignment.

    2) Sub-type: Select the relevant sub-type applicable to you:

    If transaction type selected is Outward, following subtypes appear:
    f transaction type selected is Inward, following subtypes appear:
    ote: SKD/CKD- Semi knocked down condition/ Complete knocked down condition

    3) Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others if not Listed

    4) Document No. : Enter the document/invoice number

    5) Document Date: Select the date of Invoice or challan or Document.

    Note: The system will not allow the user to enter the future date.

    6) From/ To: Depending on whether you are a supplier or a recipient, enter the To / From section details.
    Note: If the supplier/client is unregistered, then mention ‘URP' in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person'.

    7) Item Details: Add the details of the consignment (HSN code-wise) in this section:

    Product name
    HSN Code
    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) needs to be compulsorily mentioned in this part.

    Apart from above, Either of the details can be mentioned:

    Transporter name, transporter ID, transporter Doc. No. & Date.
    Vehicle number in which consignment is being transported.
    Format: AB12AB1234 or AB12A1234 or AB121234 or ABC1234

  • EWay Bill is an electronic waybill for movement of goods which can be generated on the eWay Bill Portal. It is mandatory to have an E waybill for transport of goods of more than Rs. 50,000 (Single Invoice/bill/delivery challan) in value in a vehicle
    Eway bill can also be generated and also be 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 .eWay bill will be generated 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:
    Sale – sale of goods and payment made
    Transfer – branch transfers for instance
    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:

    always confident

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