GST has been through numerous relaxations and deferrals since it was introduced. Many of these were because of glitches found in its portal. However, the deferrals have also benefited tax evaders in certain ways. Now that the glitches have been immunised, the government of India has come up with the eway bill login system which allows the officials to track the movement of goods across states.
Now, you might have multiple queries and doubts on e-way bill validity, or e-way bill login. Therefore, here are 14 key FAQs about e-way bill:
E-way bill is issued by registered supplier, or registered receiver, or transporter in case both the receiver and supplier are unregistered.
- How do I register an e-way bill login system?
The online e-way bill login portal is www.ewaybill.nic.in where you can enroll and register yourself by providing your GSTIN number.
- Would a transporter have to enroll in an e-way bill system?
If the consignee and consignor are unregistered, the transported has to generate e-way bills. If the transporter is unregistered under GST, a 15-digit unique ID would be allotted to them.
- When should an e-way bill be issued?
An e-way bill is issued when the value of the consignment being transported is above Rs. 50,000. An e-way bill is issued for supply of goods, return of goods, or receiving supply from an unregistered person. It is also issued when material is being sent for work, testing or an exhibition, provided the value is over Rs. 50,000.
- When would an e-way bill not be required?
An e-way bill would not be required in the following cases:
- Goods being moved in a non-motor vehicle
- Goods being transported from airport, port, air cargo, or land custom station to ICD or Inland Container Depot, CFS or Container Freight Station for customs clearance
- Notified goods being transported
If the distance between consignor/ consignee and transporter is less than 10 kms, and both the parties are within the same state, there is no need to file Part-B of e-way bill.
The documents required to be provided to the transporter are:
- Bill of supply, or tax invoice, or delivery challan
- A copy of the E-way bill
How many parts is an e-way bill made of?
The two parts that an e-way bill is made of are:
- Part A which consists of consignee/consignor details, and the details of goods
- Part B which consists of vehicle and transporter details
Could an e-way bill be deleted or cancelled?
An e-way bill could be cancelled only after 24 hours of its generation under the following circumstances:
- Goods have not been transported
- Goods have been transported but the details of the goods differ from what has been mentioned in the e-way bill
Can an e-way bill be corrected or edited?
No, an e-way bill cannot be corrected or edited. If the details are incorrect, the e-way bill will be cancelled.
What is the e-way bill validity?
For a distance less than a 100 kilometres, the e-way bill validity is 24 hours. For each additional 100 kilometres thereafter, the e-way bill validity increases by 24 hours.
Am I required to re-issue an e-way bill if the vehicle is changed before transportation or during the transit?
No. You are only required to update the vehicle number in EWB-01.
Could a single e-way bill be issued for several invoices?
No, each invoice requires a separate e-way bill.
Is there any penalty if an e-way bill is not filled?
If goods are being moved without an e-way bill, 200% of GST of the invoice is charged as penalty.
Can an e-way bill be issued on my phone?
Yes. You can register your number on the common portal for issuance of e-way bill through SMS or android application.
The FAQs in this article should help you understand the basics of the e-way bill, how it can be filled, its validity, cancellation and so on. However, you can go to the Finserv MARKETS website and look into further details about e-way bill.