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With the new rules regarding transport of goods in place and the need for e-way bills, it is necessary that transporters be aware of the provisions regarding the same.

Extension in the Validity of e-way bills

Update as on 9th June 2020

Any e-way bills generated on or before 24th March 2020 (whose validity has expired on or after 20th day of March 2020) is extended till 30th June 2020.

Update as on 5th May 2020

Any e-way bill generated on or before 24th March 2020 remains valid until 31st May 2020, if its validity period expires anytime between 20th March 2020 and 15th April 2020.

Update as on 3rd April 2020

The validity of the e-way bill extended till 30th April 2020, if the e-way bill expires between 20th March 2020 to 15th April 2020.

Further, the CBIC’s notification of extended time limit up to 30th June 2020 for any compliance falling due between 20th March 2020 and 29th June 2020 does not apply to the generation of e-way bills after 15th April 2020.

Update as on 23rd March 2018

    1. Inter-state implementation of e-way bill is notified to be implemented from 1st April 2018.
    2. As per the 26th GST Council Meet held on 10th Mar 2018, Intra-state implementation of Eway Bill to kick-off from 15th April 2018* in a phased manner. States to be divided into 4 lots to execute this phased rollout.
*Will come into effect once notified by CBEC
  To understand what an e way bill is, who should generate it and its validity, read our article on e way bill GST.  

Earlier Update:

As per Official Notification-11/2018 dated 2nd February 2018: Mandatory Implementation of e-Way Bill from 1st February 2018 is now cancelled. e-Way Bill generation is optional until further notification this regard. Earlier Notification
1. E way bill rules  rolled out on a trial basis from 16th Jan 2018
2. The e-way bill rules will be implemented in India from 1st February 2018
3. The states can opt to follow the e-way bill system anytime before 1st June 2018*
4. From 1st June 2018 e-way bill rules will uniformly apply to all states.*
*Recommended 24th GST Council Meet held on 16th December 2017

e-way bill generation

 What is Transporter ID and how to enrol for it?

Transporter ID is a 15-digit unique identification number allotted to an unregistered Transporter enabling generation of e-Way Bills. A Brief Introduction: All Transporters are required to generate e- Way Bill if: a)  Value of consignment/value of goods of a single supplier exceeds Rs 50,000/-                                               OR b)  Value of all the goods in a vehicle through which goods are transported cumulatively exceeds Rs 50,000/- Even the unregistered transporters under GST have to note that e-Way Bills are required to be generated by them under the above circumstances. Since an unregistered Transporters will not have a GSTIN, the concept of Transporter ID had been introduced.   Where and when to use the Transporter ID? Unregistered Transporters have to mention this ID on every e-Way Bill in place of GSTIN. Transporters provide this number to the suppliers/consignor to mention it on the e-way bills generated by them which in turn enables the transporter to update the vehicle number later for movements of goods.   Procedure to be followed by Unregistered Transporters to get the Transporter ID? Every unregistered transporter will be issued a Transporter ID on enrolling themselves on the EWB portal. By doing enrolment on e-Way Bill portal, the following are the outcome: i) The transporter gets a unique Transporter ID ii) A unique Username to operate on the e-Way Bill portal Here is the step-by-step process for enrolment on the e-Way Bill portal by GST unregistered transporters: Step-1: Visit the e-Way Bill portal.   eway bill login   Step-2: Click on ‘ Enrolment for transporters ’ under Regsitration tab available on Home page. registration transporter eway bill     Step-3: Enter the details in the Application at points 1-9 and Click ‘Save’ Let’s go through the entire ‘Application u/s 35(2)’ in GST ENR-01 for each of the 9 points: Note that the fields marked (*) in red are mandatory e-way bill 1. Select Your State* 2. a) Enter Name as per PAN* b) Enter Trade name if any c)  Enter your PAN* (Note that once you enter PAN and click on Validate, system validates for any error of mismatch, rectify the same and proceed) 3. Type of enrolment*: Note: The System does not allow you to proceed here without entering the details at point 1 and 2. Select the relevant type- warehouse/godown/cold storage/transport service e-way bill 4. Constitution of business*: Select the relevant business form from the drop down- Foreign company/Partnership firm/ proprietorship/ Private limited company/ public limited company/Unlimited company/ others( If HUF, AOP, BOI and so on) e-way bill 5. Principal place of business a) Type in the Complete Address entering all the red marked mandatory fields.* b) Contact information: Type the e-mail address, Landline number and Fax number (if any) Note: The e-mail address mentioned here shall be used for authentication. c) Nature of premises mentioned at a)- Select whether the address at a) is Building that is  Own /leased /rented/ consent/ shared/ any other case. e-way bill 6. Aadhar details and verification for authentication of the application* : Tick mark on the left-hand side box to give your consent to the e-Way Bill System/GSTN to fetch Aadhar details of the Authorised personnel of the organisation from UIDAI for authentication here. In the fields that follow, Mention the following with respect to the authorised personnel of the Company/ the Proprietor/ the partner of the firm: The Aadhar Number, Name of the personnel and mobile number as per Aadhar. Once entered, Click on ‘Verify detail & Send OTP’ button. An OTP is sent to the Mobile number registered with Aadhar of the above-mentioned personnel. Enter it and click on ‘Verify OTP’ A message that Your Aadhar was successfully verified appears. 7. Upload: Click on ‘Browse’ and select valid documents from your system (one for address proof and one for ID proof) in PDF and click on ‘Upload’. System pops an error message if not uploaded correctly, then make the change to the file accordingly and upload once more. If correctly uploaded, then the file name appears on the right-hand side of each field. e-way bill 8. Create Login details* : Set a new unique username/ user ID and password. Check if the username you wish to set is already being used or not by clicking on ‘Check’. 9. Verification* : Tick mark against the declaration confirming the correctness of the Information you give and Click ‘Save’ Outcome: System generates a 15-digit Transporter ID and displays the same. Note this number and inform clients.

What happens if the transporter changes the mode of conveyance during transit?

If a transporter is transferring goods from one conveyance to another during the course of the transit, then they must update the details of the new conveyance in the e-way bill already generated on the common portal in the FORM GST EWB-01, before such transfer takes place. The caveat here is that if the goods are being transported to a consignee for a distance of fifty kilometres or less, within the same State or Union territory as the place of business of the transporter, the details of conveyance need not be updated in the e-way bill.

What is the rule to be followed when transferring multiple consignments in a single conveyance?

Where a transporter is moving more than one consignment in one conveyance, he must indicate the serial number of e-way bills for each consignment electronically on the common portal. A consolidated e-way bill in Form GST EWB-02 must be generated before the movement of goods.

How to deal with the situation of transshipment of Goods?

“Transshipment” means the change in the mode of transport/conveyance or change of vehicles during the transit of goods.  Portal provides an option in such case to the transporter/generator of the e-way bill to update the vehicle number on e-way Bill of the vehicle in which he is transporting that consignment. The seller or the transporter mentioned in Part A of the e-Way Bill can only update the vehicle number and this can be done ‘n’ number of times. Eway bill portal has also provided an option to change/ re-assign another transporter to an Eway bill. Once the originally assigned transporter re-assigns another transporter in his place, the seller cannot exercise this option any longer.  

What happens when an e-way bill is generated but the goods are not transported?

Where an e-way bill is generated but goods are not transported or are not transported as per the e-way bill, the e-way bill may be cancelled within 24 hours. This can be done directly or via a facilitation centre which will be notified by the Commissioner.
Note: An e-way bill cannot be cancelled if it has been verified in transit where the mode of conveyance has changed.

Who can accept or reject an e-way bill?

A recipient can accept or reject an e-way bill. An e-way bill will be assumed to be accepted if there’s no communication within 72 hours of the e-way bill being made available to the recipient via the common portal.

What are the documents to be carried by person-in-charge of conveyance?

The person-in-charge of a conveyance must carry
  • The invoice or bill of supply or delivery challan
  • A copy of the e-way bill OR the e-way bill number, either physically or mapped to a RFID (Radio Frequency Identification Device). RFID is embedded on to the conveyance (mode of transport). Details of these will be notified by the commissioner. However, the commissioner may notify person-in-charge to carry the following documents instead of the e-way bill –
    • Tax invoice or bill or supply of bill of entry OR
    • A delivery challan, where goods are transported other than by way of ‘supply’
A registered person can submit a tax invoice in Form GST INV-1 on the common portal. After which he will get an Invoice Reference Number (IRN). IRN is valid for 30 days from the date of uploading. It can be given for verification by an officer instead of the tax invoice. Note that where a registered person uploads the invoice, information in Part A of Form GST INS-1 is auto populated from GST INV-1. The commissioner may notify for a class of transporters to get unique RFID. This RFID will be embedded on to the conveyance (mode of transport) and mapped to the e-way bill before the movement of goods. What is the process for stopping of vehicles and verification of documents in transit? Any mode of transport can be stopped for inter-state and intra-state movements. The Commissioner, or an officer empowered by him, may authorize an officer to stop a consignment to verify e-way bill. RFID readers will be installed at places where verification of movement of goods is required. Verification will be done through RFID readers where e-way bill is mapped with RFID. Physical verification of conveyances may also be done. In case there is ‘specific information’ of tax evasion, physical verification of a conveyance can also be done by an authorised officer.

What is the process of inspection and verification of goods?

A summary of every inspection of goods in transit will be recorded online by the officer in Part A of GST EWB-03 within 24 hours of inspection. The final report will be submitted in Part B of GST EWB-03 within 3 days of inspection. Goods will be inspected only once during a journey. However, if any ‘specific information’ of tax evasion is available even after an inspection is already done, the vehicle can be stopped again. If a vehicle is intercepted or stopped or detained for more than 30 minutes the transporter can upload this information in Form GST EWB-04 on the common portal.

For Further Reading and Understanding on e-Way Bills:

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