1. What is an e Way Bill?
E-Way Bill is a document, generated by the GST Common Portal. It was notified on the 1st day of April 2018 through Notification No. 15/2018 – Central Tax.
2. Who can generate the e-Way Bill?
The consignor or consignee or the transporter of goods can generate the e way bill. If the transporter is unregistered, enrollment can be done on the common portal and generate the e Way bill for movement of goods for his clients.
3. Is it mandatory to generate an e-Way Bill?
Notification under rule 138 of Goods and Services Tax Rules 2017, mandates to carry e way bill for transportation of goods of the consignment of value more than rupees fifty thousand. Except for the goods specified in the Annexure to the notification, it is mandatory to generate.
4. What are pre-requisites to generate the e-Way Bill?
The pre-requisites are as follows:
The person who generates e-Way Bill should be a regiWhatstered person on GST portal.
He should register in the e-Waybill portal.
If the transporter is not registered- It is mandatory to get him enrolled on e Way bill portal before generation of the e-Way Bill.
Tax invoice/Bill of Sale/Delivery Challan
Transporter’s document number/Vehicle number
5. What is a Part-A slip?
Every Registered person under GST has to fill Part A in Form GST EWB–01, before movement of goods. After entering all the details a temporary number as Part-A Slip is generated. These details are used in Part-B for the generation of e-Way Bill.
6. How does the taxpayer enter the Part-A details and generate the e-way bill later by entering Part-B?
Since e-Way Bill expects the user to enter vehicle number or transporter ID, the taxpayer can update it later in Part-B of Form GST EWB-01 and generate the e-Way Bill. If the taxpayer is the transporter himself, he can enter his GSTIN as transporter ID and generate Part-A Slip.
7. Can the e-Way Bill be modified or edited?
Once the e-Way Bill is generated it cannot be modified, only Part-B can be modified. However, it can be canceled and generated freshly within 24 hours from the time of generation.
8. When does the validity of the e-way bill start?
The validity of the e-way bill starts when the first entry is made in Part-B. That is, vehicle entry is made the first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B.
9. What is the validity of e-Way Bill expired?
Goods are not supposed to be moved if the validity of the e-way bill expires. However, under circumstances of ‘exceptional nature’, the generator of the e-way bill can generate another e-way bill, by entering the e-way bill number and part-B. Now, the system generates the new e-way bill with part-A information on the previous e-way bill and new Part B information.
10. What if the goods of one invoice are being moved into multiple vehicles simultaneously?
If goods of one invoice are being moved simultaneously in multiple vehicles, the e-Way bill shall be generated for each such vehicles based on the delivery Challans issued for that portion of the consignment.