Information About E-way Bill
What is E-way Bill under GST?
EWay Bill is
an Electronic Way bill for movement of goods to be generated on the eWay Bill
Portal. A GST registered person cannot transport goods in a vehicle whose value
exceeds ₹ 50,000 (Single Invoice/bill/delivery
challan) without an e-way bill that is generated on ewaybillgst.gov.in
Alternatively, Eway bill can also be generated or cancelled through SMS,
Android App and by site-to-site integration through API.
When aneway
bill is generated, a unique Eway Bill Number (EBN) is allocated and is
available to the supplier, recipient, and the transporter.
What is an e-way bill?
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 fifty thousand rupees as
mandated by the Government in terms of Section 68 of the Goods and Services Tax
Act read with Rule 138 of the rules framed thereunder. It is generated from the
GST Common Portal for eWay bill system by the registered persons or
transporters who cause movement of goods of consignment before commencement of
such movement.
Who should Generate an eWay Bill?
Registered Person – E-Way bill must be generated when
there is a movement of goods of more than Rs 50,000 in value to or from a
Registered Person. A Registered person or the transporter may choose to
generate and carry E-way bill even if the value of goods is less than Rs
50,000.
Unregistered Persons – Unregistered persons are also
required to generate e-Way Bill. However, where a supply is made by an
unregistered person to a registered person, the receiver will have to ensure
all the compliances are met as if they were the supplier.
Transporter – Transporters carrying goods by
road, air, rail, etc. also need to generate e-Way Bill if the supplier has not
generated an e-Way Bill.
What is TRANSIN or Transporter ID?
TRANSIN or
Transporter id is 15 digit unique number generated by EWB system for
unregistered transporter, once he enrolls on the systemwhichissimilar to GSTIN
format and is based on state code, PAN and Check sumdigit. This TRANSIN or
Transporter id can be shared by transporterwithhis clients, who may enter this
number while generating e-waybills for assigning goods to him for
transportation.
Why the transporter needs to enroll
on the e-way bill system?
There may be
some transporters, who are not registered under the Goods and Services Tax
Act,but such transporters cause the movement of goods for their clients. They
need to enroll on the e-way bill portal to get 15 digit Unique Transporter Id.
How does the unregistered transporter
get his unique id or transporter id?
The
transporter is required to provide the essential information for enrolment on
the EWB portal. The transporter idis created by the EWB system after furnishing
the requisite information. The details of information to be furnished is
available in the user manual.
For More Information visit us @
For GST Registration & GST
Amendments
Phone No. +91 91122 55597
Email
: support@gstregistrationonline.org
For GST Compliance & GST
Surrender
Phone No. +91 91122 11467
Email :
returns@gstregistrationonline.org

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