Simar Singh | 01 Aug 2022

Everything About E-way Bill in GST - 2022 (Updated)

Everything About E-way Bill in GST - 2022 (Updated)

Table of Contents

  1. What is an E-way bill?
  2. E-way bill login
  3. Who can generate an e-way bill?
  4. When should an E-way Bill be generated?
  5. How can I get an e-way bill login?
  6. Steps to generate an E-way Bill
  7. Can an E-way Bill be generated through SMS?
  8. Can you cancel an E-way Bill?

What is an E-way bill?

The electronic way bill also called an "E-way bill," is a necessary document required for the movement of goods within a particular state or across Indian states. But the E-way Bill will only be mandatory when the value of the commercial goods exceeds Rs 50,000 across state borders. Under Section 68 of the Goods and Services Tax Act, registered transporters must generate an e-way bill before the movement of goods. Moreover, transporters must be registered with the e-way bill login portal. To understand the whole concept of the e-way bill GST login process, continue reading this blog.

E-way bill login

To learn more about the official address of the e-way bill portal, click here. A registered consignor, consignee, or transporter has the right to generate electronic way bills. An unregistered transporter can also enrol on the portal and can generate electronic waybills for the respective clients. In comparison, any citizen who wishes to use e-way bills for their own use can also become a registered user and generate an e-way. 

The e-way can be created online by visiting the official website, or through SMS or an app. After the generation of e-way bills, the supplier, the recipient, and the transporter receive the e-waybill number. Later, the generated e-waybill number can be used by all of them in order to start the transportation process of goods.

Also Read: Easy-to-follow tricks to save money on the property tax bill

Who can generate an e-way bill?

An e-way bill can be generated by the below-mentioned set of people.

  • Registered person: It is mandatory to generate an E-way bill at the time of issuing items with a value of more than Rs 50,000.

  • Unregistered person: People who are not registered on the online E-way bill login portal are also supposed to generate e-way bills. Moreover, this group of people must ensure that the compliance requirements are fulfilled. 

  • Transporters: If the supplier has not yet generated, then the transporters are required to generate e-way bills.

The recipient of the goods should ensure that the e-way bill is generated at the time of the supply of goods and that too, from an unregistered person to a registered person. When the supplier fails to generate the e-way bill, the responsibility of developing the bill goes to the transporter. 

Also Read: Benami Property Transaction Act - Meaning & Key Provisions

When should an E-way Bill be generated?

An e-way bill should be generated in advance for the transportation of goods across state borders. The below-mentioned points are the reasons why you can generate an e-way bill.

  • At the time of supply of goods with consideration

  • Supply of goods without consideration

  • Inward supply, which is received from an unregistered person.

The process of supply includes the movement of goods, not only for the account of sales but for other reasons too, like inter-branch transfer, buying from an unregistered person, or in the barter process. Nevertheless, there are specific scenarios where an e-way bill will have to be generated despite the value not exceeding Rs 50,000. Such a scenario will happen at the time of transfer of handicraft goods within the states by a deal that is exempted from GST registration.

How can I get an e-way bill login?

The e-way bill login is generated online. Therefore, it is mandatory for the transporter and the supplier to be registered with the GST Portal. Moreover, they should be registered with the E-way Bill login portal, but if the transporter is not registered, he can generate the unique ID on the portal. 

The e-way bill is generated in the following modes:

  • E-way Bill Portal

  • With a mobile app

  • Through SMS

  • Via Site-to-Site integration

    Also Read: Verify your flat purchase documents without a lawyer

Steps to generate an E-way Bill

Step 1: Log in to the official portal

Step 2: Enter the registered username, password, and captcha code. (If a person is not  registered, they must register to create an account and then log in.)

Steps to generate an E-way Bill

Step 3: Click on the "Generate New Tab"

Step 4:  E-way bill generation form will appear on your laptop or phone.

E-way bill generation form

Step 5: Complete the mandatory fields. 

Step 6: Enter the state’s name and GSTIN.

Step 7: Now, you will be required to fill in the details of the goods. For that, the below-mentioned details should be added.

  • Product names and descriptions

  • The HSN Code of the product

  • Units and quantities must be specified clearly.

  • Value of the products under the tax rates.

  • Details on IGST or SGST

  • An estimated distance of transport to build the validity of the E-way Bill.

Step 8: Enter the transport details

Step 9: Click on "Submit".

An E-way Bill will automatically be generated on your screen after the final step.

Can an E-way Bill be generated through SMS?

Yes, apart from the online e-way bill login, the e-way bill can also be generated via SMS. Some small tax payers do not have good access to the internet, so the Union Ministry of Finance established the SMS facility.

If you wish to avail of the SMS facility, you must register your mobile number on the E-way Bill portal. Moreover, the registered mobile number should be connected with your GSTIN number.

The steps mentioned below are the procedure to generate an E-way Bill through SMS.

Step 1: Click on the Registration Tab to register your mobile number on the e-way bill portal.

register mobile number on e-way bill portal

Step 2: Click on the "SMS" option.

Step 3: After mobile number registration, choose the format to generate the "E-way Bill" through SMS.

That's it; through these three simple steps, you will be able to generate an E-way bill via SMS.

Can you cancel an E-way Bill?

cancel an E-way Bill

Yes, if there is a generation of an E-way Bill but with the wrong details, it can be cancelled, and a new E-way Bill can be generated. Only the person who generates the bill has the right to cancel the bill. In addition, the recipient of an E-way Bill can reject the e-way bill within 72 hours of its generation.