E-way bill is a document that a person in charge of the conveyance/vehicle has to carry if the value of goods he is carrying is more than Rs. 50,000. In certain circumstances, the end consumer may also have to generate an e-way bill. In this article, we will look at cases when consumers/ citizens are required to generate an e-way bill and the steps to generate the same.
1. What are the circumstances when a consumer is required to generate an e-way bill?
In cases where goods whose value exceeds Rs. 50,000 is transported by a consumer’s own vehicle (assuming the recipient consumer is unregistered), he has to carry an e-way bill during the transportation of such goods. The consumer can fill in the vehicle number in Part B of Form GST EWB-01. If the person transporting the goods is an unregistered person or a normal citizen, he can either request the supplier to generate an e-way bill or he can generate it himself by logging into the e-way bill portal for citizens.
2. Steps to generate an e-way bill by Citizens
Step-1: Visit e-way bill portal
Step-2: Go to “Registration” and select “E-way bill for Citizens”
Step-3: Click “ Generate New EWB” to generate an e-way bill
Step-4: Fill up basic information in the application for enrollment and click on “ Continue to Bill Generation”
- The first step requires the consumer to fill in basic details such as:
- State (Mandatory)- Must be with regards to Address mentioned
- Name- Enter the legal name(Mandatory)
- E-mail address and mobile number
- Complete Address of the consumer
- We can also notice that all the information here (except e-mail id and PAN) are compulsory and have to be filled by the consumer in order to generate the e-way bill.
- The consumer has to request for an OTP which will be sent to the mobile and has to be verified on the same screen.
- After filling in the above details, the consumer can click on ‘continue to bill generation’ after ticking against the declaration.
Step-5: Fill up the details of the items being moved along with the Vehicle details.
- In the screen that appears, select the transaction type as Inward or outward supply
- If the transaction type is outward supply, then the ‘From’ details will be auto-populated from the details keyed in, in the earlier step.
- If the transaction type is inward supply, then the above section (‘To’) will be auto-populated.
- The compulsory fields in the ‘To’ section include:
- GSTIN of the person to whom goods are being transported to -this will be ‘URP’ if the person is an unregistered taxpayer
- Pincode and state of the person to whom goods are being sent to
- Item details such as product name, HSN, taxable value (along with the CGST, SGST, IGST break- up), mode of transportation, approximate distance and vehicle number has to be filled up.
- In the ‘Item details’ section, the following fields are compulsory
- The HSN code of the goods
- The taxable value of the goods and the tax break-up of CGST, SGST,IGST
- Part-B consists of the vehicle details to be entered.
- Approximate distance (to ensure the validity of e-way bill)
- Mode of transportation
- Vehicle number
- The above options vary for different types of transactions. The transaction type for generating an e-way bill can be as follows:
- Outward supply and inward supply- includes the following categories-supply, export, job work, SKD/ CKD,recipient not know, for own use, exhibitions or fairs, line sales and others.
Step 6: After filling up these details, Click on ‘Submit’. The e-way bill with a unique e-way bill number gets generated.
3. Updating, Printing and Cancelling an e-way bill
After an e-way bill has been generated and the vehicle number has to be updated/ revised, the following steps help in updating the same:
- The consumer will have to enter the mobile number and
- The e-way bill number of the one that is generated in the earlier step and verify the OTP.
This step will further lead to a screen which requires us to enter the new vehicle number.
The same steps mentioned above (i.e. mobile number and e-way bill number) can be used to print the e-way bill from the portal as well as to cancel the e-way bill.