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Generation of E-way bill by end-consumer

Updated on:  

08 min read

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.

Latest Update

29th August 2021
From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.

4th August 2021
Blocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.

1st June 2021
1. The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill.
2. the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road.

18th May 2021
The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN.

17th March 2021
1. The e-way bills portal has released an update stating that e-way bills cannot be generated with only SAC codes (99) for services. There should be a minimum of one HSN code belonging to goods mentioned mandatorily.
2. Vehicle type ODC is provisioned for transport mode ‘Ship’.
3. Transporters are provided with a report of e-way bills based on the assigned date.

22nd December 2020
1. The CBIC increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:
(a) It is one day – For a distance of up to 200 km as against earlier 100 km
(b) An additional day is taken- For every additional 200 km or part thereof, as against previously notified additional 100 km or part thereof
2. Regarding blocking of the e-way bill where a taxpayer fails to file GSTR-3B, the provision has been amended to replace two or more months with two or more tax periods. The same has been changed to include the quarterly return filers.

16th November 2020
1. According to Rule 138E (a) and (b) of the CGST Rules, 2017, the e-way bill generation facility of a taxpayer will be restricted, if the taxpayer fails to file their Form GSTR-3B returns or statement in Form GST CMP-08, for tax periods of two or more.
2. On 1st December 2020, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of e-way bill in case of:
(a) Non-filing of two or more returns in Form GSTR-3B for the months up to October 2020; and
(b) Non-filing of two or more statements in Form GST CMP-08 for the quarters up to July to September 2020
3. From 1st December 2020 onwards, blocking of e-way bill generation facilities would be made applicable to all taxpayers, irrespective of their Aggregate Annual Turnover (AATO), according to the terms of Rule 138E (a) and (b) of the CGST Rules, 2017.
4. The blocking will take place periodically from 1st December 2020 onwards.
5. To continue generating e-way bill on the e-way bill portal, taxpayers are advised to file their pending GSTR-3B returns/GST CMP-08 statements immediately.

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.

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)
    • PAN
    • 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.

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.

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