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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

GST: Five more states to use e-Way Bill for Intra-State movement from April 15

GST: Five more states to use e-Way Bill for Intra-State movement from April 15

Eway bill system was rolled out from 01.04.18 for inter-state movement of goods and for intra-state movement in Karnataka. From 15.04.18, E-way bill system for intra-State movement of goods would be implemented in Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh also.

roll out of e-way system

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GST E-Way Bill: Generation Process,Validity, Rules and Regulation

GST E-Way Bill: Generation Process,Validity, Rules and Regulation

GST E-way bill can be generated from GST common portal for e-way bill system –

GST E-Way Bill

The E-Way (electronic way) bill system under Goods and Services Tax (GST) for inter-state movement of goods came into effect on 1st April ,2018. GST E-Way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs. 50,000, as mentioned by CBIC (Central Board of Indirect Taxes and Customs). E-way bill can be generated from GST portal for E-Way bill system – by the registered persons/Business or transporters who cause movement of goods of consignment before commencement of such movement, informed CBIC.

1. Requirement of GST E-Way bill

Section 68 of the GST Act mandates that the government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding Rs. 50,000 to carry with him such documents and such devices as may be prescribed, said CBIC in the circular. Rule 138 of CGST (Central Goods and Service Tax) Rules, 2017 prescribes E-Way bill as the document to be carried for the consignment of goods in certain prescribed cases.

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2. Generation of GST E-Way bill

According to Central Board of Indirect Taxes and Customs (CBIC), the consignor or consignee, as a registered person or a transporter of the goods can generate the E-Way bill from the common portal by using the Goods and Services Tax Identification Number (GSTIN). The unregistered transporter can enroll on the common portal and generate the E-Way bill for movement of goods for his clients. Any person can also enroll and generate the E-Way bill for movement of goods for his/her own use, said CBIC.

3. Validity period of GST E-Way bill

Validity of the E-Way bill depends upon the distance the goods that have to be transported. In case of regular vehicle or transportation modes, for every 100 km or part of its movement, one day validity has been provided. In case of over dimensional cargo vehicles, for every 20 km or part of its movement, one day validity is provided. This validity expires on the midnight of last day, informed CBIC. The validity period of the E-Way bill can be easily calculated. For example, if an E-Way bill is generated at 00:04 hrs on April 3. Then first day would end on 12:00 midnight of April 4-5. Second day will end on 12:00 midnight of April 5-6, and so on.

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Stage set for GST E-Way Bill from April 1

Stage set for GST E-Way Bill from April 1

With less than a week left for the implementation of the much-delayed E-Way Bill across the country, tax officials and businesses seem to be well prepared this time around.GST E-way Bill

“The IT system is fully geared up for the E-Way Bill. It has been thoroughly checked and can handle a much higher load,” said Prakash Kumar, Chief Executive Officer, GST Network (GSTN), adding that it has also gone through multiple rounds of testing.

The software for the E-Way Bill is being developed by the National Informatics Company and is being monitored by the GSTN.

In an interview to BusinessLine, Kumar said the system has been designed to generate as many as 75 lakh E-Way Bills per day with a higher throughput between 4 pm and 9 pm, when the traffic is expected to be higher.

“We have also opened it up to GSPs and have given APIs to large transporters who have over two lakh transactions every month. This will allow them to directly create e-way bills in bulk,” he said.

However, the major challenge has been that no one has an estimate of the number of trucks and vehicles transporting cargo in the country on a daily basis. “We tried various sources and also highlighted it with the GST Council,” Kumar said.

The E-Way Bill, which is an electronic ticket for movement of goods worth over ₹50,000 for distances above 10 km as part of the Goods and Services Tax, will be rolled out for inter-State transport from April 1.

For intra-State movement of goods, the E-Way Bill system is expected to be introduced in a phased manner from April 15, according to the GST Council decision earlier this month. All States will be on board by June 1.

Also read: GST E-Way Bill – key pointers that you need to know

Karnataka and Andhra Pradesh are expected to be among the first to introduce E-Way Bill for intra-State movement. “The country has been divided into four zones and depending on the preparedness of each State, they will roll out the E-Way Bill for intra-State movement in phases,” said another official.

The CBEC is understood to be in talks with commercial tax departments of States to work on the roll-out schedule.

The E-Way Bill had started on a trial basis from January 16 and was expected to be rolled out from February 1. However, it was deferred due to technical glitches on Day 1.

Meanwhile, after raising many concerns over possible delays and harassment, businesses too seem to have now become prepared for the E-Way Bill.

To address these worries, the CBEC had earlier this month notified amendments to the E-Way Bill rules relaxing several provisions such as allowing even job workers to generate these documents and providing for longer validity.

Industry players now say that many of their concerns have been addressed. Most businesses have also tried out generating E-Way Bills.

“Everyone is geared up. But what happens on April 1 and whether the system can take the load of lakhs of E-Way Bills being generated is the question. Also, we have to see how the ground-level implementation takes place,” noted an expert.

Welcoming the launch of the E-Way Bill, Anjani Mandal, Co-Founder and CEO of Fortigo, said: “It should not be delayed, but should be implemented uniformly across the country, including the date for implementation.”

While businesses are prepared for it, he, however, noted that instead of April 1, the E-Way Bill could have started from April 10 or 12 so that there is enough time for all shipments of the previous financial year to have left the factory and reached their destination.

XaTTaX: Your automated E-Way bill compliance is just a click away!

Source :  The Hindu Business Line
GST: What is an e-way bill and why is it important?

GST: What is an e-way bill and why is it important?

e-way bill xattax

What is an e-way bill?

An e-way bill is a document that a person in charge of a conveyance carrying any consignment of goods of value exceeding Rs 50,000 is required to carry. It is a mandatory document that is generated from the GST Common Portal by registered persons or transporters who undertake movement of goods. A transporter needs to generate the e-way bill before the movement of goods commences.

Is there any scheme under GST for payment of taxes by small traders?

Composition levy is an alternative method of levying a tax that is designed for small taxpayers whose turnover is up to Rs 10 million. This scheme is optional and is meant mainly for small traders, manufacturers and restaurant owners. However, it is not available to a trader engaged in inter-state supplies. Further, a trader opting to discharge GST liability under the composition scheme will not be eligible to claim input tax credit of GST paid on inward supplies.

In the pre-GST regime, a special economic zone (SEZ) customer was required to provide Form A-2 to claim exemption from payment of service tax. Will a service provider be required to obtain a similar form from his customers for not charging GST?

Under the pre-GST regime, a service provider was not required to charge service tax on his invoice for services rendered to an SEZ customer if the latter provided Form A-2 wherein he was authorized to receive specified services from such service providers.However, under GST law, there has been a change of procedure.

Under this law, supplies to SEZs have been treated as zero-rated subject to execution of Letter of Undertaking/Bond by the service provider. GST law doesn’t require the SEZ customer to provide any specific form (such as Form A-2 under the service tax law).

If the GST rate on outward supply is less than the GST rate on inputs, what will be the treatment of input tax credit that gets accumulated? If the refund is available, then at what time can one apply and within what time will one get it?

GST law contains a specific provision wherein the supplier of goods or services can apply for a refund of input tax credit accumulated on account of inverted duty structure, except for a few categories.The refund can be applied for before the expiry of two years from the date on which the claim for a refund arises. Further, the supplier would be granted provisional refund within seven days from the receipt of an acknowledgment from the tax department.A person runs a grocery shop wherein he supplies goods worth Rs 50, Rs 200 and Rs 250 to three customers.

Under the GST regime, can he issue a consolidated tax invoice for all the supplies made at the end of each day?Under GST law, a separate tax invoice is not required to be issued in case the value of goods or services is less than Rs 200, subject to the condition that the recipient is not a registered person and he does not require such an invoice. In such cases, the registered person can issue a consolidated tax invoice for such supplies at the close of each day for all such supplies. But for supplies of Rs 200 or Rs 250, A will have to issue separate invoices.

Also read: GST: E-way bill must for interstate goods movement from 1 February.

At the time of filing GSTR-1, does one have to file invoice-wise details or can one file consolidated details if the supplies are made to unregistered persons?

GST law allows a registered person to file the details of outward supplies in a consolidated manner in cases of intra-state supplies made to an unregistered person or inter-state supplies to an unregistered person where the invoice value is up to Rs 250,000.

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