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An E-Way Bill (EWB) is short for Electronic Way Bill. A person registered under GST is required to generate one if he wishes to transport goods in a vehicle where the value exceeds Rs. 50,000 in a single invoice/bill or a delivery challan. The objective of introducing EWBs is to allow a common permit for the movement of goods throughout the country.
The E-Way Bill login portal is a common portal by the government by taxpayers and transporters to generate and cancel E-Way bills.
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.
ewaybillgst.gov.in is the official government portal or site to generate, manage and cancel EWBs. This is a common web portal to be used across India by all taxpayers and transporters who want to generate EWBs.
Earlier the portal functioned on ewaybill.nic.in. GST Council instructed to re-direct the same on a new platform-ewaybillgst.gov.in. This portal is maintained by NIC earlier operated as ewaybill.nic.in
The Main/Homepage ewaybill.nic.in looks as displayed below:
The following Tabs can be found on the main page without the user logging in:
Let’s check what’s covered under each of them.
The user may select either Rules, Forms, Notifications and Circulars from the drop-down list. The format of various forms governing Eway bill rules such as EWB-01, EWB-02, EWB-03, EWB-04, EWB-05, EWB-06, ENR-01 and INV-01 may be referred to by selecting ‘Forms’ button. Latest notifications & Circulars on EWB are also available for reference on this page. The rules, notifications and circulars can be accessed state wise.
The drop-down list in this tab consists of the User manual, CBT, FAQs, Advertisement and Tools.
Most important button you can find under this Tab is ‘Tools-> Bulk generation Tools’ under which user can find & download the Excel templates, Excel to JSON conversion tool and JSON sample files that can be filled up and uploaded on the portal for Bulk generation for Eway bills or for Bulk updation of transporter details. Written manuals include how to use the web system, SMS system, Bulk generation system and API system. Users can also find step-by-step guides on how to use the EWB portal in the form of written manuals and CBT( Videos).
NIC also has clarified through frequently asked questions on EWBs about the issues faced by the user while using the EWB portal. Written manuals include how to use the web system, SMS system, Bulk generation system and API system.
User can track/search for the following :
You can find the help desk phone number and a link to Grievance Redressal Portal for GST. Also, the contact details of region-wise helpdesk to resolve your e-Way Bill portal queries.
A new user may register on the eway bill portal by clicking Registration on the Home page tabs. Drop-down appears with options for e-way bill registration available for normal GST registered user, Enrollment for transporters and Enrolment for citizens.
Supplier/ Recipient/ Transporter registered under GST can register on the E-way bill portal by clicking on the link ‘e-Way Bill Registration’ available under ‘Registration’ on home page tab. Prerequisites for registering on e-way bill portal are :
GST registered users can update themselves as Transporters after logging in by clicking ‘Update’-> ‘As Transporter’ that appears on the left hand side panel on the home page. The GSTIN becomes the Transporter ID/TransGSTIN. Whereas the GST unregistered Transporters also must enrol themselves on the e-way bill portal by clicking on ‘Enrolment for Transporters’. This way he shall be allotted the Transporter ID. Any customer who is not registered under GST but has to generate EWay bill as per EWay bill rules, must enrol himself as Citizen and get Unique login ID to generate EWay bill. However, ‘Enrolment for citizens’ window has been enabled for generating new EWB, update vehicle for generated EWB, print EWB, cancel EWB.
The following login window appears once the user accesses the portal:
To Login, user needs:
On logging into the e-way bill portal, User can find his GSTIN, Legal Name and Type of user whether as Taxpayer/transporter as the case may be, appeared on the Dashboard.
E-way Bills are to be generated when there is a movement of goods in a vehicle where the value exceeds Rs. 50,000 (either in each Invoice or in aggregate of all invoices in that vehicle). For certain specified goods, an e-way Bill needs to be mandatorily generated even if the value of the consignment of goods is less than Rs. 50,000:
In the following cases, it is not necessary to generate an e-way bill:
Note: Part B of an e-way bill is not required to be filled in where the distance between the consigner or consignee and the transporter is less than 50 kms and transport is being done within the same state.
The validity of an e-way bill can be extended if the consignment does not arrive at its destination on schedule either due to natural causes or any other genuine reasons. The taxpayer is required to apply for the extension on the e-way bill portal with the specifics of the delay, in order to be granted the extension. The person generating the e-way bill has to apply for validity extension either four hours before expiry or within four hours after its expiry.
The validity of an e-way bill is calculated from the date and time of generation of the e-way bill-
|Type of conveyance||Distance||
Validity of EWB
Other than Over dimensional cargo
|Less Than 100 Kms||1 Day|
|For every additional 100 Kms or part thereof||
additional 1 Day
For Over dimensional cargo
|Less Than 20 Kms||1 Day|
|For every additional 20 Kms or part thereof||
additional 1 Day
E-Way Bill can be generated on the e-way bill portal. A user will require a portal login to generate e-way bills. For a detailed step-by-step guide on e-way bill generation, check out our article – Guide to generate e-Way Bill online.
There are the prerequisites to bear in mind for generating an e-way bill:
Only Section B of the e-way bill can be edited/updated post-generation. If data has been entered incorrectly in Section A, the taxpayer will need to cancel the e-way bill and generate a new one.
If the goods for which an e-way bill was generated were never transported or are not transported according to the details furnished in the e-way bill, then the generator of such e-way bills can cancel the e-way bill. You can find the procedure to cancel e-way bills in our article here.
The time limit to cancel an e-way bill is 24 hours post-generation of the e-way bill. Once an e-way bill has been cancelled, it becomes illegal to use such an e-way bill. Also, if an e-way bill has been verified by any empowered officer it cannot be cancelled.
An e-way bill consists of two parts, i.e. Part-A and Part-B. Part ‘A’ will get auto-generated at the time of generating an e-invoice, if the taxpayer opts to do so. The details to be mentioned in Part-A of the e-way bill are part of ‘Mandatory Fields’ in the e-invoice schema. When a taxpayer submits a request for an Invoice Reference Number (IRN), the Invoice Registration Portal (IRP) will pick up the details required for Part-A of the e-way bill and auto-populate the same in the e-way bill system.
The distance to be mentioned in Part-B of the e-way bill is also a ‘Mandatory Field’ in the e-invoice schema. The e-way bill system will auto-calculate the estimated motorable distance between the supplier and recipient as per the PIN codes entered in the e-invoice schema. The taxpayer can also enter the actual distance as per the movement of goods. However, it will be limited to 10% more than the auto-calculated distance displayed. If the PIN code of both source and destination is the same, the user can only enter a distance up to a maximum of 100 kilometres.
All the remaining fields of Part-B of the e-way bill are ‘Optional Fields’ in the e-invoice schema. It is at the discretion of the taxpayer, whether he wants to submit the same or not.
As per Rule 138E (a) and (b) of the CGST Rules, 2017, if a taxpayer fails to file GSTR-3B or CMP-08 for two or more consecutive tax periods on the GST portal, the same will be communicated to the e-way bill system and block the GSTIN. The GSTIN of such blocked taxpayers cannot be used for generating e-way bills either as consignor or consignee. It means the taxpayer will not be able to even receive goods if his GSTIN gets blocked.
Once the defaulting taxpayer files his GSTR-3B for the defaulting period, his GSTIN will get unblocked automatically within a day. A taxpayer can also submit an online application in Form EWB-05 to unblock his e-way bill generation facility. If he provides sufficient cause for non-filing of GSTR-3B, then such a request cannot be rejected without giving an adequate opportunity of being heard. To know more about the steps to unblock using EWB-05, read our article on Application in Form GST EWB-05 For Unblocking of e-Way Bill Generation.