GST: All you need to know about E-Way Bill System

GST: All you need to know about E-Way Bill System

E-way bill is an online document generated by the govt portal evidencing movement of goods of consignment value more than Rs 50,000.

XaTTaX: Know about E-way Bill
The finance ministry of india has sought a report from GSTN (GST Network), the IT-backbone provider for GST, on glitches in the system that derailed the anti-tax evasion e-way bill system. Eway bill is aimed to bring uniformity across the states for seamless inter-state movement of goods.

Here are the key things to know about the online document:

What is an e-way bill?

Form GST EWB-01 (eway bill)  is an online document (available to supplier/recipient/transporter) generated on the common govt.portal ( evidencing movement of goods of consignment value more than Rs 50,000. It has two components –

Part A comprising of details of GSTIN of supplier and recipient, place of delivery (indicating PIN code also), document (Tax invoice, Supply Bill, Delivery Challan or Bill of Entry) number and date, a value of goods, HSN code, and reasons for transportation.

Part B comprising of transport details – transport document number (Goods/Items Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Transport vehicle number for the road.

Who should generate e-way bill?

The Eway bill needs to be generated by the consignor or consignee (if the transportation is being done in own/hired conveyance or by railways by air or by vessel) or the transporter (if the goods are handed over to a transporter for transportation by road). When neither the consignor nor consignee generates the e-way bill and the value of goods is more than Rs 50,000, it will be the responsibility of the transporter to generate it.

Can users update their business name, address, mobile number or email-id in the e-way bill system?

The billing system will not allow updating the above details directly. The taxpayer has to change the details at GST Common portal, from where it will be updated in the e-way bill system.

Whether information submitted to the e-way bill can be used for filing GST returns?

The information furnished in the Part-A of the Electronic way bill on the common portal can be utilized for furnishing details in GSTR-1.

What is invoice reference number?

A registered person can obtain an Invoice Reference Number from the common portal by uploading the tax invoice issued in Form GST INV-1. The tax invoice and reference number will be valid for a period of 30 days from the date of uploading.

Can the e-way bill be canceled if the goods are not transported after generation of the e-way bill?

In cases where an e-way bill has been generated, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the Eway bill can be canceled electronically on the common portal within 24 hours of generation.

What are the modes of e-way bill generation?

Apart from the option to generate the bill from the common portal, it can also be generated or canceled through SMS. When an Eway bill is generated, a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

If you have any questions about GST or Eway bill system or would like to know how you can easily transition to GST with minimum disruption to your business, please write to or visit our site

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