Facing technical glitches, the government decided to hold the implementation of the e-way or electronic way bill. The finance ministry has sought a report from GST-Netwok (GSTN), the IT-backbone provider for GST, on glitches in the system that derailed the anti-tax evasion e-way bill system. E-way bill is aimed to bring uniformity across the states for seamless inter-state movement of goods.
E-way bill (Form GST EWB-01) is an online document (available to supplier/recipient/transporter) generated on the common portal (www.ewaybillgst.gov.in) 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, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation; and Part B - comprising of transport details - transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road.
Who should generate e-way bill?
The e-way 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 bill system will not allow to update 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 for e-way bill can be used for filing GST returns?
The information furnished in the Part-A of the e-way bill on the common portal can be utilised 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 cancelled if the goods are not transported after generation of 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 e-way bill can be cancelled 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 cancelled through SMS. When an e-way bill is generated, a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.