An eWay Bill is a digital document required for the transportation of goods in India, mandating registration on the eWay Bill Portal for cargo exceeding INR 50,000 in value. It is generated online and serves as proof of compliance with goods and services tax (GST) requirements during transit. This bill can be generated or annulled via SMS, mobile application, or through API if the GST Identification Number (GSTIN) of the parties involved is validated. When issued, an eWay Bill Number (EBN) is assigned for the supplier, recipient, and transporter's reference. The eWay Bill should be created when goods worth over INR 50,000 are moved, regardless of whether it's for supply, return, or receipt from an unregistered person. The term 'supply' includes transactions like sales, transfers, barter, or exchange. eWay Bills are obligatory for all these movements and for certain goods below the INR 50,000 threshold, like interstate transfers to job workers or handicrafts moved by exempt dealers. It is primarily the responsibility of the registered person to generate the eWay Bill. However, unregistered individuals may also have to generate it, and if they are supplying to a registered person, the latter must ensure compliance. Transporters, too, need to generate an eWay Bill if the supplier hasn't, except when individual consignments are valued below INR 50,000 but collectively exceed that value. Unregistered transporters must obtain a Transporter ID to generate eWay Bills.Circumstances Where eWay Bill is Not Mandated
In certain scenarios, the generation of an eWay Bill is not required, which include:
When goods are transported via non-motorized conveyance.
Transfers from Customs facilities such as ports and airports to Inland Container Depots (ICDs) or Container Freight Stations (CFSs) for customs clearance.
Movements overseen by customs officials or sealed by customs.
Shifting under a customs bond from an ICD to a customs port or between customs stations.
Transit shipments going to or arriving from Nepal or Bhutan.
Transportations carried out by the military authorities as either sender or receiver.
The conveyance of empty cargo containers.
Goods taken from a place of business to a weighbridge (or vice versa) within 20 km, accompanied by a Delivery challan.
Goods moved by rail where the consignor is a government entity or authority.
Items that are designated as exempt from the eWay Bill by the State or Union territory GST statutes.
Specific goods listed in the Annexure to Rule 138(14), which are considered either exempt supplies, non-supplies as per Schedule III, or are specified in the Central Tax Rate notifications.
Note: Filling out Part B of the eWay Bill is not necessary if the distance for transportation is under 50 km within the same state and between the consignor or consignee and the transporter.Generating an eWay Bill on the E-Way Bill Portal
There are three methods to create an eWay Bill on the E-Way Bill Portal:1. Via the e-Way Bill Portal Website:
An e-way bill's validity varies with the distance covered by the goods:
The e-way bill's validity can be extended by the creator either eight hours before or within eight hours after its expiry.
Documents or Details Needed for E-Way Bill Generation:
Ecfile Company is committed to easing the eWay Bill generation process for businesses by providing a user-friendly interface and automated processes. This approach not only saves time and effort but also significantly diminishes the risk of errors in compliance documentation.Streamlined eWay Bill Compliance
Our services include automating the eWay Bill filing process, ensuring seamless integration with the GSTN. This streamlined process aids businesses in avoiding penalties associated with non-compliance, thereby maintaining a flawless compliance track record.Expert eWay Bill Support
Ecfile Company offers expert support for all eWay Bill-related queries. Our knowledgeable team is equipped to handle any questions, providing businesses with the confidence to manage their eWay Bill requirements effectively.