GST E-way bill is an electronically generated bill which is getting introduced from 1st February ’18 across the country to enable smooth inter-state as well as intra-state supply of goods. It will be mandatory for all the suppliers to generate E-way bill which will facilitate movement of goods, in case declared value of good is more than Rs. 50,000. This bill can be generated through the E-way bill portal and its validity will depend upon the distance the goods will be traveling from point of origin to destination. All the businesses indulging into ‘Supply’ of goods defined below are required to register for E-way bill:
- Supplied for a consideration (payment) during business;
- Supplies made for a consideration (payment) which may not be during business; and
- Supplies without consideration (without payment)
The registration process for E-way bill is straightforward and can be done by following the steps below but the process differs slightly for Taxpayers/Registered Transporters, GST Unregistered Transporters, and Unregistered Suppliers. So, lets understand how this process works for each of the mentioned categories:
- Taxpayers/Registered Transporters – Taxpayers and registered Transporters are GST registered businesses who have GSTIN and wish to supply goods to other businesses. They can register for E-way bill using following steps:
- Visit the portal (https://ewaybill.nic.in) and click on ‘E-way bill registration’ placed on the right side of the homepage.
- Enter the valid GSTIN and captcha code in the respective text boxes and click on ‘Go’ button.
- Portal will extract and show the details pertaining to the business from GSTIN database. This ensures that correct GSTIN has been entered and then OTP can be requested to registered mobile number as shown below.
- Verify the OTP received on your phone and create ‘User ID and Password’ of your own choice in the window. The system will verify the details and the screen will show confirmation of account being created. Kindly note down the User ID and Password to be kept at a safe place for future use.
- GST Unregistered Transporters – An Unregistered Transporter is required to generate E-Way Bill to supply a consignment where value of goods is more than Rs. 50,000, or value of all the goods in a vehicle through which goods are transported is more than Rs. 50,000. It can be done through the following simple steps:
- Visit the portal (https://ewaybill.nic.in) and click ‘Enrolment for Transporters’ placed on the right side of the homepage.
- Enter the state where transporter is operating from, legal name, and PAN.
- Provide the company type by selecting from drop down menu and enter principal place of business, email, phone number, and nature of premises (i.e, whether its rented, owned, leased, etc).
- Select the box to authenticate yourself as owner or proprietor of the business and provide Aadhar card details for authentication. This step would also include uploading of address and ID proof documents.
- And finally, enter the user ID and password of individual choice and agree with declaration about authenticity of provided information. Submitting these details will generate a unique 15-digit Transporter ID. This ID should be provided to the clients for entering it on GST E-way bill and enabling vehicle number to be added to goods movement. Kindly note down the User ID and Password to be kept at a safe place for future use.
- Unregistered Supplier – If an unregistered supplier supplies the goods to the registered receiver, it will be the responsibility of the receiver to ensure compliance with the procedure and he will have to generate an E-way bill on the behalf of the supplier. It can be done very easily by creating a user ID and password on the E-way bill portal.Tips for setting User ID/Username and Password:
- a) User ID must have the following: User ID must be 8 – 15 characters in length using alphabets (A-Z/az), numerals (0-9) and special characters (@, #, $, %, &, *, ^).
- b) The password should be of at least 8 characters.
Receiver should use these credentials to log into the E-way bill portal to generate the E-way bill for the unregistered supplier.
GST council has mandated the implementation of E-way bill starting from 1st February, 2018, in all the states & union territories; states have approximately 5 months to take all local business factors into consideration and deploy it before 1st June, 2018. As of now, 13 states have opted voluntarily to implement the E-way bills for inter and intra-state supply of goods. These states are Andhra Pradesh, Arunachal Pradesh, Bihar, Haryana, Jharkhand, Karnataka, Kerala, Puducherry(UT), Sikkim, Tamil Nadu, Telangana, Uttar Pradesh, & Uttarakhand. Overall, E-way bill firstly will be implemented at the state level and later across the country to herald a new era of smooth paperless transport of goods across the nation.