GST E-waybill Generation: A complete guide of GST e way bill

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What is GST E-Way Bill?

GST e-way bill is an electronically generated GST way bill that needs to be created whenever there is a movement of goods from one place to another and whose value exceeds INR 50,000, irrespective of whether the transportation is intra-state or inter-state.

The GST e-way bill eliminates the need for physical documentation that was required during the VAT scheme. You can now generate or cancel the bill through the E-Way Bill Portal, SMS, or Android App.

Every GST e-way bill contains a unique E-Way Bill Number (EBN), which shall be made available to the transporter, the supplier, and the recipient.

Who Needs to Issue an GST E-Way Bill?

GST Registered Person

When a GST registered person causes the movement of goods, either in the capacity of a buyer or seller, in his or her vehicle or hired vehicle or by ship or by air or by railway, then either the registered person or the receiver should generate the GST Way bill. They may also choose to issue an GST e-way bill for consignment having a value less than INR 50,000.

GST Unregistered Person

Even the unregistered person who causes the movement of goods needs to generate an GST e-way bill. However, when an unregistered person sends goods to a GST registered person, then the registered person is considered to be moving the consignment. Therefore, the registered person, who is the recipient here, shall take upon the responsibility to complete the official procedure of the e-way bill as if they were the supplier.

Transporter

When a registered or unregistered person doesn’t generate the GST e-way bill, in such cases, transporters carrying goods by air or ship or road need to generate the GST way bill.

When to Generate E-Way Bill

When a movement of goods is caused by a supplier and the value of which exceeds INR 50,000, then he/she has to generate the gst e-way bill for the same. The value can be either of a single billing or the consolidated value of all invoices in a vehicle. The movement of goods will be —

  • in relation to a ‘supply’
  • for reasons other than supply (like return)
  • inward supply from an unregistered person

For this purpose, supply is considered either of the following —

  • A consideration (payment) in the course of business
  • A consideration (payment) that may not be in the course of business
  • No consideration of payment, in the case of barter/exchange

How to Generate GST E-Way Bill

E-way bills can be easily generated on the GST portal before the commencement of the movement of goods. If you are willing to generate gst e-way bill via SMS you can do that too.

Keep in mind that the validity period of an e-way bill is calculated from the date and time of its creation. For distance covered less than 100 km, the validity period of the bill is one day. However, it gets extended for one more day when the distance is more than 100 km.

In certain cases, the commissioner may choose to increase the validity period for specific categories of products.

Documents Needed to Generate GST E-Way Bill

One needs to present the following document to generate the e-way bill —

  1. The Challan or Bill of Supply or Invoice of the goods;
  2. Transporter ID or Vehicle number is required if the delivery is done by road;
  3. Document Number, Transporter ID, and Date on the Document is required if delivery is done by rail, air, or ship
 

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