What is e-Way bill?

E-Way bill means Electronic Way Bill

It is an online form which is to be filled in case of movement of goods

It is mandatory from 1 Feb 2018    1st April 2018.


Example 1

A  Ltd, Delhi makes sales to B Ltd of Mumbai

It sends goods from Delhi to Mumbai through truck operator T

In this case, Truck operator has to carry a copy of invoice + copy of E-Way bill

During the transport of Goods

T's truck.jpg

Example 2

A ltd makes Sale to B Ltd of Mumbai

A delivers goods to B in his own conveyance

In this case, also A shall carry a copy of E-way bill in this case

A's truck.jpg

 

Example 3

A ltd makes Sale to B Ltd of Mumbai

B comes to A’s shop in Delhi and takes goods with him to Mumbai in his conveyance

In this case,  B shall carry a copy of E-way bill during movement of goods

B's truck.jpg

 

When is E Way Bill Required?

It is required in case of

Movement of goods of more than equal to 50000

 in case of

  • Supply of goods (Sale of goods, branch transfer etc)
  • Other than Supply (Sales Return etc)

Inward Supply form Unregistered Person (Purchase from Unregistered Dealer)

e-way-bill.jpg

When is E-Way bill Not Required

  1. If value of goods is less than 50000
  2. In case of non-motorized transport of goods
  3. No E-way bill for Certain Specified Goods
    notified-goods-e-way-bill-from-teachoo.com

       

E-way Bill on Import of Goods

E-Way bill is generated for period from Port to Customer Premises

However if Goods are transported from Port to ICD and then from ICD to customer Premises

No E way bill for first transaction,only for Second transaction

Import.jpg

 

E-way Bill on Export of Goods

E-Way bill is required to be issued from Customer Premises to Place where goods are leaving country

This distance to be mentioned and not distance upto Foreign Country

Exemption-

Export of Goods to Nepal and Bhutan has been exempted by Govt

Export.jpg

 

Transport from Port, Airport or Land Custom Station to ICD (Inland Container Depot) or CFS (Container Freight Station)

 

Validity Of E-Way Bill

Type of conveyance Distance Validity of EWB
Other than Over dimensional cargo Less Than 100 Kms 1 Day
  For every additional 100 Kms or part thereof additional 1 Day
For Over dimensional cargo Less Than 20 Kms 1 Day
  For every additional 20 Kms or part thereof additional 1 Day

 

Assume our company is based in DELHI

What is Validity of E -Way bill in following Cases

 

Other than over Dimensional cargo

Distance in km Location Validity
10 Delhi 1
10 Noida,UP 1
400 Lucknow,UP 4
2000 China,Exported through Kolkatta Port which is at distance of 600 km 6

 

For Over Dimensional cargo

Distance in km Location Validity
10 Delhi 1
10 Noida,UP 1
400 Lucknow,UP 20
2000 China,Exported through Kolkatta Port which is at distance of 600 km 30

 

Note:-

Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state

 

Who shall Generate E-way bill?

It is to be generated by

Consignor

or

Consigneee

or

Transporter

 

If a registered person purchases from unregistered,in this case registered person has to Generate E-way bill

 

What is Website for E-way bill?

https://ewaybill.nic.in/


 

Procedure to Generate E-Way bill

1.Go to E-Way Bill website 

https://ewaybill.nic.in/


2. Click E-Way Bill Registrations

2. Click E-Way Bill Registrations.jpg


3. Enter GSTIN No. and Code then click Go Button

3. Enter GSTIN No. and Code then click Go Button.jpg


4. Enter Details and click Send OTP then enter OTP Then click Verify OTP

4. Enter Details and click Send OTP then enter OTP Then click Verify OTP.jpg


5. Enter Details Then click Submit Button

5. Enter Details Then click Submit Button.jpg


6. Enter Login details then click login button

6. Enter Login details then click login button.jpg


7. Click E-way Bill

7. Click E-way Bill.jpg


8.Click Generate New

8.Click Generate New.jpg


9. Fill all details then click button button

How to genarete eway bills.jpg


10. It shows E- way bill slip

10. It shows E- way bill slip.jpg

 


DIFFERENT SUB-TYPES OF E WAY BILLS

OUTWARD  SUB-TYPES

NAME MEANING
SUPPLY NORMAL SALES LOCAL OR INTERSTATE
EXPORT EXPORT SALES BOND OR NO BOND
JOB WORK GOODS SENT OUTSIDE FACTORY FOR MANUFACTURING/WELDING/DYEING
SKD/CKD/LOTS GOODS SENT IN PARTS(COMPLETELY KNOCKED DOWN/SEMI KNOCKED DOWN)
FOR OWN USE BRANCH TRANSFER WITHIN STATE BY DELIVERY CHALLAN
LINE SALES GOODS SENT FROM ONE PRODUCTION LINE TO OTHER PRODUCTION LINE(MY ONE FACTORY TO OTHER FACTORY)
RECIEPENTS NOT KNOWN (A CARRIES GOOD TO B SHOP DISPLAYS IT AND THEN WHEN B AGREES TO BUY IT HANDOVER GOOD TO B)
EXIBITIONS OR FAIRS GOODS SENT TO TRADE FAIR
OTHER ALL OTHERS (GOODS SENT)

 

INWARD SUBTYPES

NAME MEANING
SUPPLY NORMAL PURCHASE LOCAL OR INTERSTATE
IMPORT IMPORT PURCHASE
SKD/CKD/LOTS GOODS RECEIVED IN PARTS(COMPLETELY KNOCKED DOWN/SEMI KNOCKED DOWN)
JOB WORK RETURN GOODS RECEIVED OUTSIDE FACTORY FOR MANUFACTURING/WELDING/DYEING
SALE RETURN GOOD RETURN BY BUYERS
FOR OWN USE BRANCH TRANSFER WITHIN STATE BY DELIVERY CHALLAN
EXIBITIONS OR FAIRS GOODS SENT TO TRADE FAIR
OTHER ALL OTHERS (GOODS RECEIVED)

 

Till 31 st  Jan 2018

E Way bill was applicable only in UP and procedure was  different

-v-

    1. Do registration at website of up commercial tax( http://comtax.up.nic.in ).. User ID n Password will be sent at email ID and mobile
    2. Enter login detail. Go to E-way bill. Generate token number. After that go to download eway bill and fill detail and click on preview button. E-way bill will be generated

 

Different e-way bills have been prescribed under different circumstances as under:

 Name of Firm

Use For

Transit System (TDF / Bahti)

Goods Movement from Other State to Other State, pass vehicle from Uttar Pradesh.

E-Way Bill – 01

Goods Movement from other State to Uttar Pradesh

E-Way Bill – 02

Goods Movement from City to City within Uttar Pradesh

E-Way Bill – 03

E-Commerce Company within Uttar Pradesh.

All types of the above mentioned e-way bills have to be downloaded from UP GST/Commercial Tax  website ( http://comtax.up.nic.in ).

1-main-page.jpg

How to fill Transit System (TDF / Bahti) ?

-a-

Go to http://comtaxup.azurewebsites.net/

Click Transit System (TDF-Bahti) then Submit

2.-click-transit-system-(tdf-bahti)-then-submit.jpg

Fill Details

3-.-fill-all-details.jpg

-ea-

How to fill E-Way Bill – 01?

-a-

Go to http://comtaxup.azurewebsites.net/

E-Way Bill (01, 02, 03)

4.-e-way-bill-(01,-02,-03).jpg

Fill Details

5-.-fill-all-details.jpg

-ea-

How to fill  E-WayBill Registration For GST Goods?

-a-

Go to http://comtaxup.azurewebsites.net/

E-WayBill Registration For GST Goods

6-.--e-waybill-registration-for-gst-goods.jpg

Fill Details

7.-fill-all-details.jpg

-ea-

How to fill  E-WayBill Registration For Non GST Goods?

-a-

Go to http://comtaxup.azurewebsites.net/

E-WayBill Registration For Non GST Goods

8.---e-waybill-registration-for-non-gst-goods.jpg

Fill Details

9.-fill-all-details.jpg

-ea-

How to fill E-Way Bill Registration For Unregistered Dealer?

-a-

Go to http://comtaxup.azurewebsites.net/

E-Way Bill Registration For Unregistered Dealer

10.-fill-all-details.jpg

Fill Details

11.----e-waybill-registration-for-unregisterd-dealer.jpg

-ea-

E-WAY BILL

Concept of E-Way Bill to be Introduced in Staggered Manner starting from 1 Jan 2018

There will be different dates for its launch in different states

In Whole of India,it will be launched by 1 April 2018

-ev-

Download in PDF

 
  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 9 years. He also provides Accounts Tax GST Training in Delhi and Pune.