{"id":24556,"date":"2021-01-20T14:39:41","date_gmt":"2021-01-20T09:09:41","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=24556"},"modified":"2021-01-20T14:39:44","modified_gmt":"2021-01-20T09:09:44","slug":"guide-to-e-way-bill-under-gst-regime-specifying-rules-regulations","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/guide-to-e-way-bill-under-gst-regime-specifying-rules-regulations\/","title":{"rendered":"Guide to E-way Bill under GST Regime Specifying Rules &#038; Regulations"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The E-way bill was introduced by the <strong><em>Central Government<\/em><\/strong> in April, 2018 under the <strong><em>Goods and Services Tax (GST)<\/em><\/strong>. A transporter is required to carry an E-way bill under GST when the goods are being transported from one place to another. In this article, we will be discussing regarding an E-way bill, the rules and regulations and how an E-way bill is generated.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/guide-to-e-way-bill-under-gst-regime-specifying-rules-regulations\/#What_is_an_E-way_Bill_under_GST\" >What is an E-way Bill under GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/guide-to-e-way-bill-under-gst-regime-specifying-rules-regulations\/#Rules_and_Regulations_Regarding_the_E-Way_Bill_under_GST\" >Rules and Regulations Regarding\nthe E-Way Bill under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/guide-to-e-way-bill-under-gst-regime-specifying-rules-regulations\/#Documents_Required_to_Generate_an_E-Way_Bill_under_GST\" >Documents Required to Generate an\nE-Way Bill under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/guide-to-e-way-bill-under-gst-regime-specifying-rules-regulations\/#Steps_to_be_Followed_to_Generate_an_E-Way_Bill_under_GST\" >Steps to be Followed to Generate\nan E-Way Bill under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/guide-to-e-way-bill-under-gst-regime-specifying-rules-regulations\/#How_to_Print_an_E-Way_Bill\" >How to Print an E-Way Bill?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/guide-to-e-way-bill-under-gst-regime-specifying-rules-regulations\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_an_E-way_Bill_under_GST\"><\/span>What is an E-way Bill under GST?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>An E-way bill under\nGST is an electronically generated bill, and acts as compliance mechanism to\nmove goods from one place to another. An E-way bill can be obtained from the online\nportal upon filing the relevant and apt information regarding the movement of goods\nbefore the commencement of transfer process.<\/p>\n\n\n\n<p>If the amount of the goods being transferred either inter-state or intra-state exceeds Rs 50,000 for sale. It is mandatory for the transporter to carry the invoice along with all the relevant information regarding the goods, consignor, transporter, recipient along with the supporting documents. Under <em><a href=\"https:\/\/corpbiz.io\/gst-registration\"><strong>Goods and Services Tax<\/strong><\/a><\/em>, the concept of check post has been abolished. However, a consignment can be intervened at any point of time during the transmission process for the verification of documents. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Importance of E-Way Bill under\nGST<\/h3>\n\n\n\n<p><strong><em>The introduction\nof E-way bill holds great significance, which are as follows-<\/em><\/strong><\/p>\n\n\n\n<ul><li>The Goods and Services Tax act has unified the Indian market and has eliminated the barrier of Check posts;<\/li><li>It is found through a survey conducted by the Ministry of Roads and Transport, that an average truck spends approximately 20% of its total life on a check post;<\/li><li>Implementation of GST is expected to eliminate the issue of delay in transportation, Tax invasion etc;<\/li><li>Each and every E-way bill that has been generated by the sender or the buyer is supposed to be automatically updated in the outward sales return (<strong><em>Form GSTR-1<\/em><\/strong>) of the supplier, thus eliminating tax evasions on shipments.<\/li><\/ul>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/invoice-furnishing-facility-iff-functionality-available-on-gst-portal\/\">Growth of Alternative Investment Funds (AIF) in an Indian Perspective <\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rules_and_Regulations_Regarding_the_E-Way_Bill_under_GST\"><\/span>Rules and Regulations Regarding\nthe E-Way Bill under GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>The Rules and\nRegulations regarding E-Way Bill are as follows-<\/em><\/strong><\/p>\n\n\n\n<ul><li>As per the provisions of the\nGoods and Services Tax Act for E-way bill, a supplier is directed to register\nonline on the portal before the commencement of the movement of the goods;<\/li><li>An E-Way Bill can be scrutinized\nat any point of time during the movement of goods from one place to another by\nthe Tax officials;<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Validity of an E-way bill<\/h3>\n\n\n\n<ul><li>An e-way bill for conventional\ncargo is valid for 200 Kms per day, and the same proportion is followed\nfurther.<\/li><li>Generally, the validity of an\nelectronically generated bill cannot be extended, however, a commissioner can\nextend the validity of the e-way bill for certain categories of goods. <\/li><\/ul>\n\n\n\n<div class=\"shadow1\"><strong>Note:<\/strong> As per the notification dated 22 December 2020, No. 94 \/2020. The validity period of e-waybill changed from 100 KM per day to 200 KM per day effective from 01\/01\/2021.<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Penalty for Goods that are caught\nbeing moved Without a Valid e-way bill<\/h3>\n\n\n\n<ul><li>If during the movement of goods\nfrom one place to another, a consignment is caught without an e-way bill, then\nthe transporter would be liable to pay the penalty of Rs.10,000 or tax sought\nto be evaded, whichever is greater;<\/li><li>If during the movement of goods\nfrom one place to another, a consignment is caught without an e-way bill, then\nin such cases, the vehicle can be detained along with the consignment that is\nbeing carried by it;<\/li><li>A transporter can regenerate\nthe e-way bill before the expiry period, however, if the e-way bill has been\nexpired, the system does not allow regeneration linked to the same invoice.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documents_Required_to_Generate_an_E-Way_Bill_under_GST\"><\/span>Documents Required to Generate an\nE-Way Bill under GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>Certain\nDocuments required to generate E-Way Bill under GST are as follows-<\/em><\/strong><\/p>\n\n\n\n<ul><li>The Transporter should be registered on the e-way bill portal.<\/li><li>The Invoice\/ Bill of Supply\/ Challan related to the consignment of goods<\/li><li>If the consignment is being moved by road, then the transporter ID or vehicle number is required.<\/li><li>If the consignment is being moved by railways, airplanes, or ship, then the Transporter ID, <strong><em>Transport document<\/em><\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Transport_document\"><strong><em>[1]<\/em><\/strong><\/a><\/sup> number, and date on the document must be present. <\/li><\/ul>\n\n\n\n<p>By filing all the\nrelevant information regarding the consignment on the E-Way Bill portal, a bill\ncan be generated. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Steps_to_be_Followed_to_Generate_an_E-Way_Bill_under_GST\"><\/span>Steps to be Followed to Generate\nan E-Way Bill under GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>The step by step process to generate E-Way Bill are as follows-<\/em><\/strong><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/01\/The-step-by-step-process-to-generate-E-Way-Bill-are-as-follows.png\" alt=\"step by step process to generate E-Way Bill\" class=\"wp-image-24576\" width=\"506\" height=\"512\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/01\/The-step-by-step-process-to-generate-E-Way-Bill-are-as-follows.png 985w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/01\/The-step-by-step-process-to-generate-E-Way-Bill-are-as-follows-296x300.png 296w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/01\/The-step-by-step-process-to-generate-E-Way-Bill-are-as-follows-768x777.png 768w\" sizes=\"(max-width: 506px) 100vw, 506px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Log in to E-Way Bill Portal<\/h3>\n\n\n\n<p>In the first step,\nVisit <strong><em>https:\/\/ewaybill.nic.in\/<\/em><\/strong>and log into the portal using\nthe username, password and entering the Captcha successfully. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Click\non Generate New E-Way Bill<\/h3>\n\n\n\n<p>Now, you have to\nclick on \u2018Generate New E-Way Bill\u2019 being displayed under the option that\nappears on the left-side of the dashboard. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Enter\nthe Required Details as per your Requirement<\/h3>\n\n\n\n<p>Certain blanks\nfill appear on the screen that are required to be correctly filled. They are as\nfollows-<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Transaction Type<\/h4>\n\n\n\n<ul><li>Select the inward option, if\nyou are the buyer;<\/li><li>Select the outward option, if\nyou are the supplier.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Sub-type<\/h4>\n\n\n\n<p>Under the Sub-type\noption, fill the blanks accordingly based upon your choice of inward and\noutward option. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Document Type<\/h4>\n\n\n\n<p>Under the document\ntype option, you have to select whether the option is either invoice, bill of\nexchange, credit note, bill of entry or some other.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Document Number<\/h4>\n\n\n\n<p>Under the document\nnumber option, you have to fill in the correct document or invoice number. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Document Date<\/h4>\n\n\n\n<p>Under the document\ndate, you have to fill in the date of invoice or challan. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Supplier or Recipient<\/h4>\n\n\n\n<p>Enter To\/From section\ndetails depending upon whether you are a Supplier or Recipient<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Item Details<\/h4>\n\n\n\n<p>Under the item\ndetails, you are required to fill in the information regarding the consignment\nsuch as<\/p>\n\n\n\n<ul><li>Name of the Product<\/li><li>Description<\/li><li>HSN Code<\/li><li>Quantity<\/li><li>Taxable Value<\/li><li>Tax Rate of GST<\/li><li>Details regarding Cess<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Details of the Transporter<\/h4>\n\n\n\n<p>Under the\ntransporter details, the mode of transport and other relevant information is\nrequired to be filed. Apart from this you can also submit one of the following\ndetails <\/p>\n\n\n\n<ul><li>Transporter name, transporter\nID, transporter Document Numberand Date.<\/li><li>Number of the vehicle in which\nconsignment is being transported.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Click on Submit<\/h3>\n\n\n\n<p>Once you have\nfiled all the relevant information regarding the consignment, click on submit. Your\nrequest is processed and the E-Way bill in <strong><em>Form EWB-01<\/em><\/strong> with a unique 12 digit\nnumber is created. If any error is found in the form submission, then it will\nbe displayed on the screen. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Print_an_E-Way_Bill\"><\/span>How to Print an E-Way Bill?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>Once you have\nsuccessfully generated the E-way bill, it can be printed at any time as and\nwhen you want<\/em><\/strong><\/p>\n\n\n\n<ul><li>Under the E-waybill option, you\nhave to click on Print EWS.<\/li><li>Now, you have to enter the\n12-digit e-way bill number and click on go. <\/li><li>Now, click on print button that\nappears on the EWB option.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Generation of an E-way bill is the foremost requirement for the movement of goods from one place to another. The absence of E-way bill during the consignment may result into a penalty of Rs 10,000 and seizure of goods along with the vehicle carrying it. The introduction of E-Way Bill under GST has curbed the tax invasion and delay in transportation of goods. Contact <a href=\"https:\/\/corpbiz.io\/\"><strong>Corpbiz<\/strong><\/a> Professionals to know more about GST Registration process and get a hassle free Registration.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/gst-updates-2021\/\">Key Highlights of GST Updates 2021 <\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The E-way bill was introduced by the Central Government in April, 2018 under the Goods and Services Tax (GST). A transporter is required to carry an E-way bill under GST when the goods are being transported from one place to another. In this article, we will be discussing regarding an E-way bill, the rules and [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":24575,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[1450],"acf":{"service_id":"96"},"authorName":"Sakshi Srivastava","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/03\/IMG-20180130-WA0007.jpg","authorDescription":"Sakshi has pursued B.B.A.LL.B.(IPR Hons.). She is an avid reader and is keen to gather and share her knowledge on the subjects relating to IPR, Company Law and GST. Priorly she has worked as a legal researcher and vide her articles she aims at improving the core knowledge of the subjects to the masses.","postViews":4015,"readingTime":5,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/24556"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=24556"}],"version-history":[{"count":16,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/24556\/revisions"}],"predecessor-version":[{"id":24578,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/24556\/revisions\/24578"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/24575"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=24556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=24556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=24556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}